Tax credit; individual taxpayer; amount

(1) An individual taxpayer who makes one or more cash contributions to one or more eligible charitable organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Nebraska Pregnancy Help Act, the amount of the credit shall be equal to the lesser of (a) the total amount of such contributions made during the tax year or (b) fifty percent of the income tax liability of such taxpayer for the tax year. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code of 1986, as amended.

(2) Taxpayers who are married but file separate returns for a tax year in which they could have filed a joint return may each claim only one-half of the tax credit that would otherwise have been allowed for a joint return.

(3) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.

(4) The tax credit allowed under this section is subject to section 77-3152 .