Tax credit; eligibility; amount

(1) For taxable years beginning or deemed to begin on or after January 1, 2026, under the Internal Revenue Code of 1986, as amended, there shall be allowed a credit against the income tax imposed by the Nebraska Revenue Act of 1967 for any taxpayer that is eligible for the federal adoption expenses tax credit provided in 26 U.S.C. 23.

(2) The credit shall be a refundable credit equal to ten percent of the federal tax credit allowed to the taxpayer under 26 U.S.C. 23 in the same taxable year.