Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-684 Tax rate; determination; collection; appeal; distribution.
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The Property Tax Administrator shall, on or before January 15 each year, establish a tax rate for purposes of taxation against the taxable value as provided in sections 77-682 and 77-683 at a rate which shall be equal to the total property taxes levied in the state divided by the…
Neb. Rev. Stat. § 77-6840 Employment and wage data information; Department of Labor; duty.
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The Department of Labor shall, as requested, provide to the director and the Tax Commissioner the employment and wage data information necessary to meet the responsibilities of the director and Tax Commissioner under the ImagiNE Nebraska Act, to the extent the Department of Labor…
Neb. Rev. Stat. § 77-6841 Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment.
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(1) The Legislature finds that providing job training is critical to the public purpose of attracting and retaining businesses and that the growth of high-paying jobs in Nebraska is limited by an unmet need for workforce training and infrastructure development. The Legislature fu…
Neb. Rev. Stat. § 77-6842 Workforce training loan; application; partnering entities; loan approval; factors considered.
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(1) A taxpayer with an application under the ImagiNE Nebraska Act may apply for a workforce training loan by submitting an application to the Department of Economic Development which includes, but is not limited to: (a) The number of jobs to be created that will require training …
Neb. Rev. Stat. § 77-6843 Infrastructure development loan; application; approval; factors considered.
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(1) A taxpayer with an application under the ImagiNE Nebraska Act may apply for an infrastructure development loan by submitting an application to the Department of Economic Development which includes, but is not limited to: (a) The nature of the business and the type and number …
Neb. Rev. Stat. § 77-6844 Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when.
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(1) It is the intent of the Legislature that an application made by a taxpayer that is a Nebraska-based covered entity as defined in 15 U.S.C. 4651 under the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283, be approved upon receip…
Neb. Rev. Stat. § 77-6845 Nebraska-based covered entity under federal law; agreement; contents; limitations.
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(1) An agreement issued pursuant to section 77-6844 shall contain total incentives, refunds, and credits earned through the ImagiNE Nebraska Act sufficient to equal twenty-five percent of the taxpayer's investment in qualified property for the fabrication, assembly, testing, adva…
Neb. Rev. Stat. § 77-6846 Nebraska-based covered entity under federal law; incentives or credits; use.
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A taxpayer that is also a Nebraska-based covered entity as described in 15 U.S.C. 4651 that qualifies under the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283, may use earned incentives or credits under the ImagiNE Nebraska Act: …
Neb. Rev. Stat. § 77-6847 Changes to sections; when effective; applicability.
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The changes made in sections 77-6815 and 77-6831 by Laws 2026, LB1165, apply to all applications filed on and after April 17, 2026. For all applications filed prior to such date, the provisions of such sections as they existed immediately prior to such date apply. The changes mad…
Neb. Rev. Stat. § 77-685 Distress warrant; receipt issued.
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The Tax Commissioner may issue a distress warrant to compel payment of the tax required by section 77-684 which may be served by any sheriff, any member of the Nebraska State Patrol, or any person specially deputized by the Tax Commissioner to serve such warrant. At the time the …
Neb. Rev. Stat. § 77-686 Certification of levy.
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The Property Tax Administrator, on or before January 15 of each year, shall certify to the State Treasurer the names of the car line companies and the several amounts of taxes levied under section 77-684.
Neb. Rev. Stat. § 77-687 Delinquency in payment of taxes; interest; collection by Tax Commissioner.
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One-half of the taxes levied as provided in section 77-684 shall become delinquent March 1, and the second half on July 1, next following the date the tax has become due and payable. All delinquent taxes shall bear interest at the rate specified in section 45-104.01, as such rate…
Neb. Rev. Stat. § 77-688 Collection procedures; cumulative.
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Sections 77-689 to 77-691 shall apply to car line companies taxed under sections 77-680 to 77-691, and the procedure provided in sections 77-689 to 77-691 for collection of such taxes shall be in addition to other procedures available for the collection of such taxes.
Neb. Rev. Stat. § 77-689 Taxes; delinquent; lien; collection.
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If any taxes and interest and penalties due on such taxes have not been paid on July 1 following the levy thereof, the total amount shall be a lien in favor of the State of Nebraska upon all money and credits belonging to the car line companies until the liability therefor is sat…
Neb. Rev. Stat. § 77-690 Taxation; levy; money and credits; surrender to Tax Commissioner.
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Any car line company in possession of any money and credits upon which levy has been made shall, upon demand of the Tax Commissioner or his or her designated agent, surrender the same to the Tax Commissioner or his or her designated agent. If any such car line company fails or re…
Neb. Rev. Stat. § 77-6901 Act, how cited.
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Sections 77-6901 to 77-6928 shall be known and may be cited as the Urban Redevelopment Act.
Neb. Rev. Stat. § 77-6902 Definitions, where found.
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For purposes of the Urban Redevelopment Act, the definitions found in sections 77-6903 to 77-6918 shall be used.
Neb. Rev. Stat. § 77-6903 Additional definitions.
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Any term has the same meaning as used in the Nebraska Revenue Act of 1967.
Neb. Rev. Stat. § 77-6904 Base year, defined.
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Base year means the year immediately preceding the year of application, except that if the year of application is 2021, the base year is either 2019 or 2020, whichever year the applicant had the larger number of equivalent employees at the qualified location.
Neb. Rev. Stat. § 77-6905 Base-year employee, defined.
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Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the taxpayer or its predecessors during the base year and who is employed at the qualified location.
Neb. Rev. Stat. § 77-6906 Economic redevelopment area, defined.
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Economic redevelopment area means an area in the State of Nebraska in which: (1) The average rate of unemployment in the area during the period covered by the most recent American Community Survey 5-Year Estimate by the United States Bureau of the Census is at least one hundred f…
Neb. Rev. Stat. § 77-6907 Equivalent employees, defined.
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Equivalent employees means the number of employees computed by dividing the total hours paid in a year to employees by the product of forty times the number of weeks in a year. Only the hours paid to employees who are residents of this state shall be included in such computation.…
Neb. Rev. Stat. § 77-6908 Investment, defined.
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Investment means the value of qualified property incorporated into or used at the qualified location. For qualified property owned by the taxpayer, the value shall be the original cost of the property. For qualified property rented by the taxpayer, the average net annual rent sha…
Neb. Rev. Stat. § 77-6909 Nebraska statewide average hourly wage for any year, defined.
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Nebraska statewide average hourly wage for any year means the most recent statewide average hourly wage paid by all employers in all counties in Nebraska as calculated by the Office of Labor Market Information of the Department of Labor using annual data from the Quarterly Census…
Neb. Rev. Stat. § 77-691 Money; disposition.
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The money realized from any levy made pursuant to section 77-689 shall be first applied by the Tax Commissioner toward payment of any costs incurred by virtue of such levy and next to the payment of such taxes, interest, and penalties. Any balance remaining shall then be paid ove…
Neb. Rev. Stat. § 77-6910 Number of new employees, defined.
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Number of new employees means the number of equivalent employees that are employed at the qualified location during a year that are in excess of the number of base-year employees.
Neb. Rev. Stat. § 77-6911 Performance period, defined.
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Performance period means the year during which the required increases in employment and investment were met or exceeded and each year thereafter until the end of the third year after the year the required increases were met or exceeded.
Neb. Rev. Stat. § 77-6912 Qualified location, defined.
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Qualified location means any location in a city of the metropolitan class or a city of the primary class that is used or will be used by the taxpayer to conduct business activities and that is located within an economic redevelopment area. More than one qualified location may be …
Neb. Rev. Stat. § 77-6913 Qualified property, defined.
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Qualified property means any tangible property of a type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property, that will be located and used at the qualified location. Qualified property d…
Neb. Rev. Stat. § 77-6914 Ramp-up period, defined.
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Ramp-up period means two years from the date the complete application was filed with the Director of Economic Development.
Neb. Rev. Stat. § 77-6915 Related taxpayers, defined.
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Related taxpayers shall include any corporations that are part of a unitary business under the Nebraska Revenue Act of 1967 but are not part of the same corporate taxpayer, any business entities that are not corporations but which would be a part of the unitary business if they w…
Neb. Rev. Stat. § 77-6916 Taxpayer, defined.
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Taxpayer means any person subject to sales and use taxes under the Nebraska Revenue Act of 1967 and subject to withholding under section 77-2753 and any entity that is or would otherwise be a member of the same unitary group, if incorporated, that is subject to such sales and use…
Neb. Rev. Stat. § 77-6917 Wages, defined.
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Wages means the wages and other payments subject to the federal medicare tax.
Neb. Rev. Stat. § 77-6918 Year, defined.
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Year means the taxable year of the taxpayer.
Neb. Rev. Stat. § 77-6919 Incentives; application; contents; fee; approval; conditions; agreement; confidentiality; limitation on new applications.
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(1) To earn the incentives set forth in the Urban Redevelopment Act, the taxpayer shall file an application for an agreement with the Director of Economic Development. (2) The application shall: (a) Identify the taxpayer applying for incentives; (b) Identify the location or locat…
Repealed. Laws 1992, LB 719A, § 224.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-6920 Tax credits; conditions; amounts; teleworker; treatment.
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(1) A tax credit shall be allowed to any taxpayer who has an approved application pursuant to the Urban Redevelopment Act if the taxpayer: (a) Attains a cumulative investment in qualified property of at least one hundred fifty thousand dollars and hires at least five new employee…
Neb. Rev. Stat. § 77-6921 Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.
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(1)(a) If the taxpayer acquires an existing business, the increases in investment and employment shall be computed as though the taxpayer had owned the business for the entire taxable year preceding the date of application. (b) If the taxpayer disposes of an existing business and…
Neb. Rev. Stat. § 77-6922 Tax credits; use.
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(1) The credits allowed under section 77-6920 may be used: (a) To obtain a refund of sales and use taxes paid under the Local Option Revenue Act, the Nebraska Revenue Act of 1967, the Qualified Judgment Payment Act, and sections 13-319, 13-324, and 13-2813; (b) As a refundable in…
Neb. Rev. Stat. § 77-6923 Tax credits; recapture; amount; deadline.
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(1) If the taxpayer fails to maintain employment and investment levels at or above the levels required in the agreement for the entire performance period, any refunds or reduction in tax allowed under the Urban Redevelopment Act shall be partially recaptured from the taxpayer. Th…
Neb. Rev. Stat. § 77-6924 Employees; verification of status required; exclusions.
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(1) The Director of Economic Development shall not approve or grant to any person any tax incentive under the Urban Redevelopment Act unless the taxpayer provides evidence satisfactory to the director that the taxpayer electronically verified the work eligibility status of all ne…
Neb. Rev. Stat. § 77-6925 Incentives; transfer; when.
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The incentives allowed under the Urban Redevelopment Act shall not be transferable except in the following situations: (1) Any credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative, including a cooperative exempt under section 5…
Neb. Rev. Stat. § 77-6926 Refunds; interest not allowable.
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Interest shall not be allowable on any refunds paid because of benefits earned under the Urban Redevelopment Act.
Neb. Rev. Stat. § 77-6927 Base-year employment levels; review and certification; effect.
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(1) The taxpayer may request the Tax Commissioner to review and certify the taxpayer's base-year employment levels. Upon a request for such review, the Tax Commissioner shall be given access to the employment and business records of the taxpayer and must complete the review withi…
Neb. Rev. Stat. § 77-6928 Reports.
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(1) On or before October 31 of each year, the Department of Economic Development and the Department of Revenue shall electronically submit a joint annual report to the Legislature that includes: (a) The total amount of investment at qualified locations in the previous calendar ye…
Neb. Rev. Stat. § 77-693 Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.
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(1) The Property Tax Administrator in determining the taxable value of railroads and car lines shall determine the following ratios involving railroad and car line property and commercial and industrial property: (a) The ratio of the taxable value of all commercial and industrial…
Neb. Rev. Stat. § 77-7001 Act, how cited.
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Sections 77-7001 to 77-7008 shall be known and may be cited as the Nebraska Higher Blend Tax Credit Act.
Neb. Rev. Stat. § 77-7002 Terms, defined.
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For purposes of the Nebraska Higher Blend Tax Credit Act: (1) Department means the Department of Revenue; (2) E-15 means ethanol blended gasoline formulated with a percentage of more than ten percent but no more than fifteen percent by volume of ethanol; (3) E-25 means ethanol bl…
Neb. Rev. Stat. § 77-7003 Tax credit; eligibility; amount; use; application.
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(1) Any taxpayer who is a retail dealer and who sold and dispensed E-15 or higher blend on a retail basis during the prior calendar year through a motor fuel pump located at the taxpayer's retail motor fuel site shall be eligible to receive tax credits under the Nebraska Higher B…
Neb. Rev. Stat. § 77-7004 Tax credit; application; approval; limitation; department; duties.
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(1) If the department determines that an application is complete and that the taxpayer qualifies for tax credits, the department shall approve the application within the limits set forth in this section and shall certify the amount of tax credits approved to the taxpayer. (2) The…