Employer providing services; tax credit; amount; application; approval

(1) For taxable years beginning or deemed to begin on or after January 1, 2025, under the Internal Revenue Code of 1986, as amended, an employer shall be eligible to receive a credit against the income tax imposed by the Nebraska Revenue Act of 1967 if such employer provides any of the following types of services to an individual pursuant to a medicaid home and community-based services waiver: