{"data":{"id":"us-ne/neb.-rev.-stat.-77-3137","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3137","heading":"Tax credit; application; contents.","body":"To receive tax credits under the Nebraska Shortline Rail Modernization Act, an eligible taxpayer shall submit an application to the department on a form prescribed by the department after incurring the relevant qualified shortline railroad maintenance expenditures. The application shall be submitted no later than May 1 of the calendar year immediately following the calendar year in which the expenditures were incurred. The application shall include the following information:\n(1) The number of miles of railroad track owned or leased in this state by the eligible taxpayer; and\n(2) A description of the amount of qualified shortline railroad maintenance expenditures incurred by the eligible taxpayer.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3137","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"eb1041f342708ec95855a0025e173113dcfa84dce445151e676a23ec44a780ec","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-3136","next":"us-ne/neb.-rev.-stat.-77-3138"},"notice":"GroundRules: Original legal text. Not legal advice."}