{"data":{"id":"us-ne/neb.-rev.-stat.-77-2505","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2505","heading":"Insurance company; no additional retaliatory tax.","body":"An insurance company claiming a Nebraska affordable housing tax credit against any premium and related retaliatory taxes due under section 44-150, 77-908, or 81-523 shall not be required to pay any additional retaliatory tax as a result of claiming the tax credit. The tax credit may fully offset any retaliatory tax imposed under Nebraska law. Any tax credit claimed shall be considered a payment of tax for purposes of subsection (1) of section 77-2734.03.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2505","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"2adc3871c605a6a019c347f6cc90f0835ab98042ae8047a9429a272c15b7cb64","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2504","next":"us-ne/neb.-rev.-stat.-77-2506"},"notice":"GroundRules: Original legal text. Not legal advice."}