Chapter 77 — REVENUE AND TAXATION

2,526 sections in this chapter.

2,526 sectionsFiltered byCh 77

Neb. Rev. Stat. § 77-3153 Rules and regulations.
0.1K chars
The department may adopt and promulgate rules and regulations to carry out the Nebraska Pregnancy Help Act.
Neb. Rev. Stat. § 77-3154 Individuals with Intellectual and Developmental Disabilities Support Act, how cited.
0.1K chars
Sections 77-3154 to 77-3162 shall be known and may be cited as the Individuals with Intellectual and Developmental Disabilities Support Act.
Neb. Rev. Stat. § 77-3155 Terms, defined.
0.7K chars
For purposes of the Individuals with Intellectual and Developmental Disabilities Support Act: (1) Department means the Department of Revenue; (2) Direct support professional means any individual who is employed in this state and provides direct care support or any other form of t…
Neb. Rev. Stat. § 77-3156 Employer of direct support professional; tax credit; amount; application; approval.
1.5K chars
(1) For taxable years beginning or deemed to begin on or after January 1, 2025, under the Internal Revenue Code of 1986, as amended, any employer that employs one or more direct support professionals during the taxable year shall be eligible to receive a credit against the income…
Neb. Rev. Stat. § 77-3157 Direct support professional; tax credit; amount; application; approval.
1.5K chars
(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 direct support professional shall be eligible to receive a credit against the income tax imposed by the Nebraska Revenue Act of 1967 if he or she…
Neb. Rev. Stat. § 77-3158 Employer of individual receiving services; tax credit; amount; application; approval.
1.6K chars
(1) For taxable years beginning or deemed to begin on or after January 1, 2025, under the Internal Revenue Code of 1986, as amended, any employer that employs an individual receiving services pursuant to a medicaid home and community-based services waiver shall be eligible to rec…
Neb. Rev. Stat. § 77-3159 Employer providing services; tax credit; amount; application; approval.
1.7K chars
(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 shall be eligible to receive a credit against the income tax imposed by the Nebraska Revenue Act of 1967 if such employer provides any …
Transferred to section 77-397.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-3160 Tax credit; annual limit.
0.4K chars
The department may approve tax credits under the Individuals with Intellectual and Developmental Disabilities Support Act each fiscal year until the total amount of credits approved for the fiscal year reaches one million dollars for fiscal year 2025-26, one million five hundred …
Neb. Rev. Stat. § 77-3161 Tax credit; distribution.
0.5K chars
If any employer receiving a tax credit under the Individuals with Intellectual and Developmental Disabilities Support Act is (1) a partnership, (2) a limited liability company, (3) a corporation having an election in effect under subchapter S of the Internal Revenue Code of 1986,…
Neb. Rev. Stat. § 77-3162 Rules and regulations.
0.2K chars
The department may adopt and promulgate rules and regulations to carry out the Individuals with Intellectual and Developmental Disabilities Support Act.
Neb. Rev. Stat. § 77-3163 Caregiver Tax Credit Act, how cited.
0.1K chars
Sections 77-3163 to 77-3166 shall be known and may be cited as the Caregiver Tax Credit Act.
Neb. Rev. Stat. § 77-3164 Terms, defined.
2.7K chars
For purposes of the Caregiver Tax Credit Act: (1) Activities of daily living includes: (a) Ambulating, which is the extent of the ability of an individual to move from one position to another and walk independently; (b) Feeding, which is the ability of an individual to feed onese…
Neb. Rev. Stat. § 77-3165 Tax credit; amount; application; approval; annual limit.
2.1K chars
(1) For all taxable years beginning on or after January 1, 2025, there shall be allowed a credit against the income tax imposed by the Nebraska Revenue Act of 1967 to any family caregiver who incurs eligible expenditures for the care and support of an eligible family member. (2) …
Neb. Rev. Stat. § 77-3166 Rules and regulations.
0.1K chars
The Department of Revenue may adopt and promulgate rules and regulations necessary to carry out the Caregiver Tax Credit Act.
Neb. Rev. Stat. § 77-3167 Reverse Osmosis System Tax Credit Act, how cited.
0.1K chars
Sections 77-3167 to 77-3170 shall be known and may be cited as the Reverse Osmosis System Tax Credit Act.
Neb. Rev. Stat. § 77-3168 Terms, defined.
0.7K chars
For purposes of the Reverse Osmosis System Tax Credit Act: (1) Department means the Department of Revenue; (2) Hazard Index means a calculation used to evaluate potential health risks from exposure to one or more of the four listed chemicals using their individual health safety l…
Neb. Rev. Stat. § 77-3169 Tax credit; qualifications; amount; application; approval; annual limit.
2.5K chars
(1) For taxable years beginning or deemed to begin on or after January 1, 2024, under the Internal Revenue Code of 1986, as amended, a taxpayer shall be eligible to receive a one-time credit against the income tax imposed by the Nebraska Revenue Act of 1967 for the cost of instal…
Transferred to section 77-398.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-3170 Rules and regulations.
0.1K chars
The department may adopt and promulgate rules and regulations to carry out the Reverse Osmosis System Tax Credit Act.
Neb. Rev. Stat. § 77-3171 Adoption Tax Credit Act, how cited.
0.1K chars
Sections 77-3171 to 77-3173 shall be known and may be cited as the Adoption Tax Credit Act.
Neb. Rev. Stat. § 77-3172 Tax credit; eligibility; amount.
0.5K chars
(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 federa…
Neb. Rev. Stat. § 77-3173 Rules and regulations.
0.1K chars
The Department of Revenue may adopt and promulgate rules and regulations to carry out the Adoption Tax Credit Act.
Neb. Rev. Stat. § 77-3174 Act, how cited.
0.1K chars
Sections 77-3174 to 77-3177 shall be known and may be cited as the Domestic Violence and Human Trafficking Service Providers Tax Credit Act.
Neb. Rev. Stat. § 77-3175 Tax credit; eligibility; amount; distribution.
2.2K chars
(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 thou…
Neb. Rev. Stat. § 77-3176 Tax credit; sale; conditions; notification required.
0.7K chars
A credit recipient may sell all or a portion of the tax credit received under section 77-3175 to another taxpayer. The purchasing taxpayer must have received a transfer of the tax credit prior to the date a tax return, or amended return, claiming the tax credit is filed. For any …
Neb. Rev. Stat. § 77-3177 Rules and regulations.
0.2K chars
The Department of Revenue may adopt and promulgate rules and regulations to carry out the Domestic Violence and Human Trafficking Service Providers Tax Credit Act.
Transferred to section 77-399.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
0.0K chars
[Repealed or reserved.]
Transferred to section 77-3,100.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-3201 Land Reutilization Authority; created; powers; purpose.
2.9K chars
(1) There may be created within each county an authority for the management, sale, transfer, and other disposition of tax-delinquent lands, which authority shall be known as the Land Reutilization Authority of the County of ............... . It shall have authority to accept the …
Neb. Rev. Stat. § 77-3202 Authority; beneficiaries.
0.5K chars
The beneficiaries of the authority shall be the taxing authorities which held or owned tax bills against the respective parcels of real estate sold to the authority at the sheriff's foreclosure sale included in the judgment of the court, and their respective interests in each par…
Neb. Rev. Stat. § 77-3203 Land Reutilization Commission; created; members; appointment; serve without compensation.
2.2K chars
(1) In each county which creates an authority pursuant to subsection (1) of section 77-3201, there is hereby created a Land Reutilization Commission which shall be composed of at least three members, one of whom shall be appointed by the governing body of the most populous city w…
Neb. Rev. Stat. § 77-3204 Reutilization commission; meeting; officers; bond; oath.
1.6K chars
(1) The members of a Land Reutilization Commission shall meet immediately after being appointed and qualified and shall select a chairperson, a vice-chairperson, and a secretary. (2) Each commissioner shall furnish a surety bond in a penal sum of not less than fifteen thousand do…
Neb. Rev. Stat. § 77-3205 Authority; seal; adopt; conveyances; requirements.
2.0K chars
(1) The authority shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words Land Reutilization Authority of the County of ................... or City of ...................., and shall have the power to issue deeds in its name, wh…
Neb. Rev. Stat. § 77-3206 Authority; duties.
4.3K chars
It shall be the duty of such authority to administer the tax-delinquent lands as follows: (1) Such authority shall immediately assume possession and control of all real estate acquired by it under the Land Reutilization Act and proceed to inventory and appraise such land and ther…
Neb. Rev. Stat. § 77-3206.01 Authority; sale of real property; notification to adjacent real property owner required.
0.4K chars
No authority created pursuant to section 77-3201 shall offer for sale any parcel of real property without notifying, in writing, each owner of adjacent real property, on record, that the authority intends to offer such parcel for sale. The notice shall include the legal descripti…
Neb. Rev. Stat. § 77-3206.02 Authority; transfer to land bank authorized.
0.3K chars
Notwithstanding any provision of the Land Reutilization Act to the contrary, a land reutilization authority may transfer property held by such authority to a land bank created under the Nebraska Municipal Land Bank Act upon such terms and conditions as may be agreed upon between …
Neb. Rev. Stat. § 77-3207 Authority; employees; disbursements; fiscal year; audit; warrants.
1.8K chars
(1) The commissioners may appoint a director and such other employees as are deemed necessary to carry out the responsibilities and duties imposed by the Land Reutilization Act and may incur such other reasonable and proper costs and expenses related thereto. A land reutilization…
Neb. Rev. Stat. § 77-3208 Authority; perpetual inventory.
0.2K chars
Such authority shall set up and maintain a perpetual inventory on each tract of its real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience.
Neb. Rev. Stat. § 77-3209 Authority; set up accounts; proceeds; how disbursed.
1.5K chars
(1) The authority shall set up accounts on its books relating to the operation, management, or other expense of each individual parcel of real estate. (2) When any parcel of real estate is sold or otherwise disposed of by the authority, the proceeds therefrom shall be applied and…
Repealed. Laws 1980, LB 834, § 66.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 77-3210 Authority; members; employees; prohibited acts; violations; penalty.
0.6K chars
(1) Neither the members nor any salaried employee of the authority shall receive any compensation, emolument, or other profit directly or indirectly from the rental, management, purchase, sale, or other disposition of any lands held by such authority other than the salaries, expe…
Neb. Rev. Stat. § 77-3211 Sheriff; no bids; authority deemed purchaser; payment; applicability of section.
1.8K chars
(1)(a) Except as provided in subsection (2) of this section, if, when the sheriff offers the parcels of real estate for sale under the tax foreclosure laws of this state, there is no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, fees…
Neb. Rev. Stat. § 77-3212 Title subject to rights-of-way, easements, covenants, and rights of redemption.
0.6K chars
(1) The title to any real estate which shall vest in the authority under the Land Reutilization Act shall be held by the authority in trust for the tax bill owners and taxing authorities having an interest in any tax liens which were foreclosed, as their interests may appear in t…
Neb. Rev. Stat. § 77-3213 Act, how cited.
0.1K chars
Sections 77-3201 to 77-3213 shall be known and may be cited as the Land Reutilization Act.
Repealed. Laws 1980, LB 834, § 66.
0.0K chars
[Repealed or reserved.]
Transferred to section 77-372.
0.0K chars
[Repealed or reserved.]
Transferred to section 77-373.
0.0K chars
[Repealed or reserved.]