{"data":{"id":"us-ne/neb.-rev.-stat.-77-1112.01","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1112.01","heading":"2021 allocation, defined.","body":"2021 allocation means a monetary amount of qualified equity investments to be awarded by the Tax Commissioner after the 2021 federal notice under the New Markets Job Growth Investment Act that results in a maximum tax credit utilization in any fiscal year of no more than fifteen million dollars of new tax credits.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1112.01","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"38188dc536787c958d2f7bc5d8690aa4c52de89e228d3fdf1e8805c2d3d60006","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1112","next":"us-ne/neb.-rev.-stat.-77-1112.02"},"notice":"GroundRules: Original legal text. Not legal advice."}