{"data":{"id":"us-ne/neb.-rev.-stat.-77-1018","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1018","heading":"Qualified business, defined.","body":"(1) For a tourism development project, qualified business means any business engaged in:\n(a) Cultural development;\n(b) Historical redevelopment;\n(c) Recreation facilities;\n(d) Entertainment destination centers;\n(e) Lodging;\n(f) Destination dining;\n(g) Tourism attraction;\n(h) Nebraska crafts and products center; or\n(i) Any combination of the activities listed in this subsection.\n(2) For a redevelopment project, qualified business means any business engaged in:\n(a) Cultural development;\n(b) Historical redevelopment;\n(c) Recreation facilities;\n(d) Entertainment destination centers;\n(e) Mixed-use projects;\n(f) Lodging;\n(g) Full-service restaurants or destination dining;\n(h) Residential development;\n(i) Retail development;\n(j) Structured parking;\n(k) Tourism attraction;\n(l) Nebraska crafts and products center; or\n(m) Any combination of the activities listed in this subsection.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1018","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"e1fb42f06ab4616dff667dda6f2011f330000386173b715e7b3918bf91946ccf","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1017","next":"us-ne/neb.-rev.-stat.-77-1019"},"notice":"GroundRules: Original legal text. Not legal advice."}