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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-3,109 Charge for publications; authorized.
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(1) The Department of Revenue may charge persons and state agencies for the following publications of the Department of Revenue: Department of Revenue Annual Report, Package XN, Department of Revenue Tax Expenditure Report, and the Department of Revenue State Funds Booklet. The T…
Neb. Rev. Stat. § 77-3,110 Department of Revenue Miscellaneous Receipts Fund; created; termination.
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The Department of Revenue Miscellaneous Receipts Fund is hereby created. The fund terminates on July 1, 2026, and the State Treasurer shall transfer any money in the fund on such date to the Department of Revenue Enforcement Fund.
Neb. Rev. Stat. § 77-3,112 Employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited.
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Notwithstanding any provision of law, the Tax Commissioner shall not approve or grant to any person any tax credit, exemption, or refund for the employment of any person who has been removed from the United States pursuant to proceedings initiated by the United States Immigration…
Neb. Rev. Stat. § 77-3,114 Tax or other incentive programs; foreign adversarial company; ineligible; group of companies; how treated.
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(1) For purposes of this section: (a) Company means any corporation, partnership, association, organization, or other combination of persons; (b) Foreign adversary means those countries listed in 15 C.F.R. 791.4, as such regulation existed on April 1, 2025; (c) Foreign adversaria…
Neb. Rev. Stat. § 77-3,115 Material for developing tax policy changes; study; contents.
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The Department of Revenue shall gather, prepare, and study material which shall be used as a basis for developing tax policy changes. The material shall be directed toward providing results which would be useful to a concept of analyzing the impact of taxes on different economic …
Neb. Rev. Stat. § 77-3,116 Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.
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(1) The Department of Revenue and the Department of Labor shall cooperate and participate in the collection of data for the study described in section 77-3,115. Other state agencies, including the University of Nebraska, shall assist in the study or the update as requested by the…
Neb. Rev. Stat. § 77-3,117 Department of Revenue; computation authorized.
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(1) When the Department of Revenue finds that the administration of the revenue laws might be more efficiently and economically conducted, the department may require or allow for rounding of all amounts on returns or reports, including amounts of tax. Amounts will be rounded to t…
Neb. Rev. Stat. § 77-3,118 Department of Revenue; charge for information; authorized.
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(1) The Department of Revenue may charge persons and state agencies for any listings made by the department of information that is not confidential. The Tax Commissioner shall set the price of such listings which shall be the cost of production. (2) The Department of Revenue shal…
Neb. Rev. Stat. § 77-3,119 Tax Commissioner; certify population of cities and villages.
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(1) The Tax Commissioner shall certify the population of cities and villages to be used for purposes of calculations made pursuant to subdivisions (3)(a) and (b) of section 35-1205, subdivision (1) of section 39-2517, and sections 39-2513 and 77-27,139.02. The Tax Commissioner sh…
Neb. Rev. Stat. § 77-3,120 Financial Institution Data Match Act, how cited.
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Sections 77-3,120 to 77-3,127 shall be known and may be cited as the Financial Institution Data Match Act.
Neb. Rev. Stat. § 77-3,121 Terms, defined.
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For purposes of the Financial Institution Data Match Act: (1) Account means a demand deposit account, checking or negotiable withdrawal order account, savings account, time deposit account, or money-market mutual fund account; (2) Department means the Department of Revenue; (3) F…
Neb. Rev. Stat. § 77-3,122 Data match system; authorized; department; financial institution; duties.
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(1) The department shall operate a data match system with each financial institution doing business in the State of Nebraska. (2) Under the data match system, a financial institution shall receive from the department a listing of tax debtors to be used in matches within the finan…
Neb. Rev. Stat. § 77-3,123 Department; agreements with financial institutions; authorized.
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The department may enter into agreements with financial institutions doing business in this state to operate the data match system described in section 77-3,122. A financial institution may charge a reasonable fee, not to exceed actual cost, to be paid by the department for the s…
Neb. Rev. Stat. § 77-3,124 Department; contracts with vendors; authorized; Tax Commissioner; State Treasurer; duties; report.
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(1) The department may contract with one or more vendors to develop the data match system and perform the matches required under section 77-3,122. Vendors entering into a contract with the department pursuant to this section are subject to the requirements and penalties of the co…
Neb. Rev. Stat. § 77-3,125 Financial institution; confidentiality; requirements.
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A financial institution receiving information from the department under section 77-3,122 and the employees, agents, officers, and directors of the financial institution shall maintain the confidentiality of the information supplied by the department and use such information only …
Neb. Rev. Stat. § 77-3,126 Financial institution; immunity from liability; when.
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(1) A financial institution is not liable under any state or local law to any individual or to the department for disclosure or release of information to the department for the purpose of complying with the requirements of section 77-3,122. (2) The Financial Institution Data Matc…
Neb. Rev. Stat. § 77-3,127 Rules and regulations.
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The department may adopt and promulgate rules and regulations to carry out the Financial Institution Data Match Act.
Neb. Rev. Stat. § 77-3001 Terms, defined.
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For purposes of the Mechanical Amusement Device Tax Act, unless the context otherwise requires: (1) Cash device means any mechanical amusement device capable of awarding (a) cash, (b) anything redeemable for cash, (c) gift cards, credit, or other instruments which have a value de…
Neb. Rev. Stat. § 77-3002 Operator; license; application; limitations; background check; cause for denial; disciplinary action; cash device winnings; duty to check collection system.
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(1) Any operator shall be required to procure a biennial license from the Tax Commissioner permitting him or her to operate mechanical amusement devices within the State of Nebraska. The Tax Commissioner, upon the application of any person, may issue a license, except that if the…
Neb. Rev. Stat. § 77-3003 Distributor; license; application; limitations; background check; cause for denial; disciplinary action; fee; cash device winnings; duty to check collection system.
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(1) Any distributor shall be required to procure a biennial license from the Tax Commissioner permitting him or her to place and either directly or indirectly control or manage a mechanical amusement device within the State of Nebraska. The Tax Commissioner, upon the application …
Neb. Rev. Stat. § 77-3003.01 Seizure of mechanical amusement device; penalty; determination cash device complies with act; procedure; Tax Commissioner; powers and duties; mechanical amusement device decal; final decision; appeal; retail establishment; limits on devices; annual decal fee; device appearance and advertising; acts prohibited.
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(1)(a) The Tax Commissioner or his or her agents or employees, at the direction of the Tax Commissioner, or any peace officer of this state may seize, without a warrant, any mechanical amusement device if there is cause to believe such mechanical amusement device is not in compli…
Neb. Rev. Stat. § 77-3003.02 Operation of cash device; restrictions; requirements; licensee; disciplinary action.
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(1) No cash device shall be operated using a credit card, charge card, or debit card. (2) No person under twenty-one years of age shall play or participate in any way in the operation of a cash device. No distributor, operator, or employee or agent of any distributor or operator …
Neb. Rev. Stat. § 77-3003.03 Manufacturer; license; application; limitations; fee; background check; cause for denial; disciplinary action.
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(1) A manufacturer of a cash device shall be required to procure a biennial license from the Tax Commissioner permitting such manufacturer to place any cash devices in the State of Nebraska for sale, lease, or distribution through a third party. The Tax Commissioner, upon the app…
Neb. Rev. Stat. § 77-3004 Mechanical amusement device; not cash devices; occupation tax; amount; payment.
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(1) An occupation tax is hereby imposed and levied, in the amount and in accordance with the terms and conditions stated in this section, upon the business of operating mechanical amusement devices that are not cash devices within the State of Nebraska for profit or gain either d…
Neb. Rev. Stat. § 77-3005 Occupation tax; addition to other taxes and fees; political subdivision; tax on mechanical amusement devices; prohibited.
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(1) The occupation tax levied and imposed by the Mechanical Amusement Device Tax Act shall be in addition to any and all taxes or fees, of any form whatsoever, now imposed by the State of Nebraska upon the business of operating or distributing mechanical amusement devices, except…
Neb. Rev. Stat. § 77-3006 Tax Commissioner; administration of act; department; powers and duties.
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(1) The administration of the Mechanical Amusement Device Tax Act is hereby vested in the Tax Commissioner subject to other provisions of law relating to the Tax Commissioner. The Tax Commissioner may prescribe, adopt and promulgate, and enforce rules and regulations relating to …
Neb. Rev. Stat. § 77-3007 Occupation tax; payment; decal; form; display.
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(1) The payment of the occupation tax imposed by the Mechanical Amusement Device Tax Act shall be evidenced by a separate decal for each mechanical amusement device signifying payment of the tax, in a form prescribed by the Tax Commissioner. (2) Every distributor or operator shal…
Neb. Rev. Stat. § 77-3008 Income tax, occupation tax, net operating revenue tax; distributor, operator, manufacturer; payment required, when; cash device prize; form for player, conditions.
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(1) Each distributor of a cash device shall pay taxes owed quarterly to be filed January 1, April 1, June 1, and October 1 of each calendar year. Such taxes required to be paid shall include income tax, occupation tax, and net operating revenue tax. (2)(a) Each operator of a cash…
Neb. Rev. Stat. § 77-3009 Violations; penalties.
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(1) Any distributor or operator who places a cash device into operation in the State of Nebraska without the necessary decal being placed conspicuously upon it or without having obtained the necessary license shall be subject to an administrative penalty of up to one thousand dol…
Neb. Rev. Stat. § 77-3010 Violations; prosecution; limitation.
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Prosecutions for any violations of the Mechanical Amusement Device Tax Act shall be brought by the Attorney General or county attorney in the county in which the violation occurs. Any prosecution for the violation of any of the provisions of the act shall be instituted within thr…
Neb. Rev. Stat. § 77-3011 Act, how cited.
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Sections 77-3001 to 77-3014 shall be known and may be cited as the Mechanical Amusement Device Tax Act.
Neb. Rev. Stat. § 77-3012 Net operating revenue; taxation; amount; manner; distribution.
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(1) Except as otherwise provided in subsection (5) of this section, a tax is hereby imposed and levied, in the amount and in accordance with this section, upon the net operating revenue of all cash devices operating within the State of Nebraska for profit or gain either directly …
Neb. Rev. Stat. § 77-3013 Central server.
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(1) The Tax Commissioner shall establish a central server for purposes of receiving data and accurate revenue and income reporting from cash devices across the State of Nebraska. Such central server shall be in place and operational within one year after July 19, 2024. (2) Once t…
Neb. Rev. Stat. § 77-3014 Manufacturer; cash device winnings; duty to check collection system.
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Beginning on the implementation date designated by the Tax Commissioner pursuant to subsection (2) of section 9-1312, prior to the winnings payment of any cash device winnings as defined in section 9-1303, a manufacturer of a cash device that makes winnings payments shall check t…
Neb. Rev. Stat. § 77-3101 Volunteer Emergency Responders Incentive Act, how cited.
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Sections 77-3101 to 77-3106 shall be known and may be cited as the Volunteer Emergency Responders Incentive Act.
Neb. Rev. Stat. § 77-3102 Terms, defined.
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For purposes of the Volunteer Emergency Responders Incentive Act: (1) Active emergency responder means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services, as bot…
Neb. Rev. Stat. § 77-3103 Qualification; points; basis.
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(1) The standard criteria for qualified active service shall be based on a total of one hundred possible points per year. A person must accumulate at least fifty points out of the possible one hundred points during a year of service in order to qualify as an active emergency resp…
Neb. Rev. Stat. § 77-3104 Certification administrator; designation; duties; notice to volunteer member; written certification.
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(1) Each volunteer department serving a county, city, village, or rural or suburban fire protection district shall designate one member of the department to serve as the certification administrator. The designation of such individual as the certification administrator shall be co…
Neb. Rev. Stat. § 77-3105 Certification administrator; certified list of volunteer members; duties; income tax credit.
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(1) The certification administrator of the volunteer department shall file with the Department of Revenue a certified list of those volunteer members who have qualified as active emergency responders, active rescue squad members, or active volunteer firefighters for the immediate…
Neb. Rev. Stat. § 77-3106 Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.
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(1) The changes made in sections 77-3102, 77-3103, 77-3104, and 77-3105 by Laws 2018, LB760, shall apply retroactively to July 21, 2016. (2) For any volunteer member of a volunteer department serving a county, such volunteer member's service and activities during calendar year 20…
Neb. Rev. Stat. § 77-3107 Relocation Incentive Act, how cited.
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Sections 77-3107 to 77-3112 shall be known and may be cited as the Relocation Incentive Act.
Neb. Rev. Stat. § 77-3108 Terms, defined.
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For purposes of the Relocation Incentive Act: (1) Department means the Department of Revenue; and (2) Qualifying employee means an individual who moves to the State of Nebraska for the purpose of accepting a position of employment.
Neb. Rev. Stat. § 77-3109 Tax credit; eligibility; amount; recapture; when; application; approval; claiming credit; procedure.
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(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 that pays relocation expenses for a qualifying employee shall be eligible to receive a credit that may be used to offset any income tax…
Neb. Rev. Stat. § 77-3110 Tax credit; annual limit.
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The department may approve tax credits under the Relocation Incentive Act each year until the total amount of credits approved for the year reaches one million dollars.
Neb. Rev. Stat. § 77-3111 Qualifying employee; exclusion of wage income; conditions; recapture; when.
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(1) For taxable years beginning or deemed to begin on or after January 1, 2025, under the Internal Revenue Code of 1986, as amended, a qualifying employee shall be eligible to make a one-time election within two calendar years of becoming a Nebraska resident to exclude all Nebras…
Neb. Rev. Stat. § 77-3112 Rules and regulations.
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The department may adopt and promulgate rules and regulations to carry out the Relocation Incentive Act.
Neb. Rev. Stat. § 77-3113 Creating High Impact Economic Futures Act, how cited.
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Sections 77-3113 to 77-3120 shall be known and may be cited as the Creating High Impact Economic Futures Act and may also be referred to as the CHIEF Act.
Neb. Rev. Stat. § 77-3114 Legislative findings.
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The Legislature hereby finds that areas of chronic economic distress in the State of Nebraska are a detriment to the economic well-being, health, and safety of the citizens of Nebraska. The Legislature further contends that current governmental solutions have not been able to com…
Neb. Rev. Stat. § 77-3115 Terms, defined.
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For purposes of the Creating High Impact Economic Futures Act, unless the context otherwise requires: (1) Accelerator program means a program that (a) provides education and mentorship lasting no more than twenty-four months for early-stage technology companies that have been rec…
Neb. Rev. Stat. § 77-3116 Community betterment organization; program or project; tax credit status.
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Any community betterment organization which provides eligible activities in a community development area may apply any time during the fiscal year to the department to have one or more programs or projects certified for tax credit status as provided in sections 77-3117 to 77-3120…