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Axiom
Nebraska
Statutes

Revenue And Taxation

Wage retention credit; amount; use
Wage retention credit; application; fee; confidentiality; approval of application; conditions; notice; agreement
Wage retention credit; recapture or disallowance; interest; penalties
Wage retention credit; transferable; when; effect
Rules and regulations
Reports; joint hearing
Application; valid; when; director; Tax Commissioner; powers and duties
Applications; deadline
Act, how cited
Legislative findings
Terms, defined
Eligible business; program certification application; approval; requirements; agreement
Program certification application; consideration; limitations
Tax credit; application; contents; requirements; approval; effect
Tax credit; amount; use; how claimed
Tax credit; reduction, termination, or rescission; repayment or recapture of tax credit
Trade secret; confidentiality
Reports
Rules and regulations
Act, how cited
Terms, defined
Tax credit for school district taxes paid
Tax credit; refundable; procedure for certain taxpayers
Rules and regulations
Tax credit for community college taxes paid
Act, how cited
Policy
Definitions, where found
Additional definitions
Base year, defined
Base-year employee, defined
Carryover period, defined
Compensation, defined
Director, defined
Equivalent employees, defined
Investment, defined
Motor vehicle, defined
NAICS, defined
Nebraska statewide average hourly wage for any year, defined
Number of new employees, defined
Performance period, defined
Qualified employee leasing company, defined
Qualified location, defined
Qualified property, defined
Ramp-up period, defined
Related persons, defined
Taxpayer, defined
Wages, defined
Year, defined
Year of application, defined
Qualified employee leasing company; employees; duty
Incentives; application; contents; fee; approval, when; application; deadlines; foreign adversarial company; ineligible
Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives; use
Qualified locations; base-year employment, compensation, and wage levels; review and certification; effect
Transactions and activities excluded
Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund; created; use; investment
Income tax credits; use; tax incentive credits; use; refund claims; filing requirements; audit; director; Tax Commissioner; powers and duties; appeal
Incentives; recapture or disallowance; conditions; procedure
Incentives; transferable; when; effect
Refunds; interest not allowable
Application; valid; when; director; Tax Commissioner; powers and duties
Reports; contents; joint hearing
Rules and regulations
Tax incentives; estimates required; when; exceed base authority; limit on applications
Employment and wage data information; Department of Labor; duty
Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment
Workforce training loan; application; partnering entities; loan approval; factors considered
Infrastructure development loan; application; approval; factors considered
Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when
Nebraska-based covered entity under federal law; agreement; contents; limitations
Nebraska-based covered entity under federal law; incentives or credits; use
Changes to sections; when effective; applicability
Act, how cited
Definitions, where found
Additional definitions
Base year, defined
Base-year employee, defined
Economic redevelopment area, defined
Equivalent employees, defined
Investment, defined
Nebraska statewide average hourly wage for any year, defined
Number of new employees, defined
Performance period, defined
Qualified location, defined
Qualified property, defined
Ramp-up period, defined
Related taxpayers, defined
Taxpayer, defined
Wages, defined
Year, defined
Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation on new applications
Tax credits; conditions; amounts; teleworker; treatment
Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded
Tax credits; use
Tax credits; recapture; amount; deadline
Employees; verification of status required; exclusions
Incentives; transfer; when
Refunds; interest not allowable
Base-year employment levels; review and certification; effect
Reports

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