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(1) For taxable years beginning or deemed to begin on or after January 1, 2027, under the Internal Revenue Code of 1986, as amended, there shall be allowed refundable credits against the income tax imposed by the Nebraska Revenue Act of 1967 as follows:
(a) Two hundred forty thousand dollars of tax credits to be distributed equally among qualifying domestic violence and sexual assault programs run by tribal governments;
(b) One hundred fifty thousand dollars of tax credits to be distributed to a statewide coalition representing nonprofit organizations that have an affiliation agreement with the Department of Health and Human Services to provide services to victims of domestic abuse under the Protection from Domestic Abuse Act;
(c) One million forty-four thousand dollars of tax credits to be distributed equally to the nonprofit organizations described in subdivision (b) of this subsection and any other nonprofit organizations that operate a shelter for victims of domestic violence or human trafficking; and
(d) One million five hundred sixty-six thousand dollars of tax credits to be distributed to the nonprofit organizations described in subdivision (b) of this subsection and any other nonprofit organizations that operate a shelter for victims of domestic violence or human trafficking as follows:
(i) One million two hundred fifty-two thousand eight hundred dollars of tax credits to be distributed based on the population of the program or service area as shown by the latest federal decennial census or as determined by the department if such census data is not available; and
(ii) Three hundred thirteen thousand two hundred dollars of tax credits to be distributed based on the square miles of the program or service area.
(2) The department shall distribute all of the credits allowed under the Domestic Violence and Human Trafficking Service Providers Tax Credit Act each calendar year.
(3) For purposes of this section:
(a) Department means the Department of Revenue;
(b) Nonprofit organization means an organization organized under section 501(c)(3) of the Internal Revenue Code of 1986, as amended; and
(c) Tribal has the same meaning as in section 71-914.02 .