{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-229","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,229","heading":"Legislative intent.","body":"The Legislature declares that the purpose of allowing taxable income to be reduced by contributions to and earnings from a first-time home buyer savings account is to encourage first-time home ownership through incentivizing saving for a downpayment and closing costs because of the significant financial and civic benefits home ownership provides for this state.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,229","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0a54df494bd6160464344729d90ad97dfe426f4f9ef414d448c1cb2195d81856","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-27-228","next":"us-ne/neb.-rev.-stat.-77-27-230"},"notice":"GroundRules: Original legal text. Not legal advice."}