Child Care Tax Credit Act

Neb. Rev. Stat. §§ 77-7201 to 77-7205

* LB 754 (Sections 1 through 5, Operative for taxable years beginning on or after January 1, 2024.)

This Act establishes two separate tax credits for tax years beginning on or after January 1, 2024, that require taxpayers to submit an application to DOR.