Eligible staff member; income tax credit; application; contents; approval

(1) An eligible staff member may apply to the department to receive a refundable tax credit against the income tax imposed by the Nebraska Revenue Act of 1967. The amount of the credit shall be based on the eligible staff member's classification under subsection (4) of section 71-1962 as follows: Eligible Staff Member's Classification Tax Credit Level Five $3,500 Level Four $3,200 Level Three $2,900 Level Two $2,600 Level One $2,300

(2) An eligible staff member shall apply for the credit provided in this section by submitting an application to the department with the following information: