{"data":{"id":"us-ne/neb.-rev.-stat.-77-3160","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3160","heading":"Tax credit; annual limit.","body":"The department may approve tax credits under the Individuals with Intellectual and Developmental Disabilities Support Act each fiscal year until the total amount of credits approved for the fiscal year reaches one million dollars for fiscal year 2025-26, one million five hundred thousand dollars for fiscal year 2026-27, and two million dollars for any fiscal year thereafter.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3160","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"2e92db89631cc761211cc73baa00e5b127bf60bb8808c249259661058260164b","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-3159","next":"us-ne/neb.-rev.-stat.-77-3161"},"notice":"GroundRules: Original legal text. Not legal advice."}