Nebraska Revised Statute 77-7014
- Revised Statutes
- Chapter 77
- 77-7014
Chapter 77
77-7014.
Tax credit; distribution.
Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, cooperative members, or beneficiaries in the same manner as income is distributed.
Source
- Laws 2023, LB727, § 6.
- Operative Date: September 2, 2023