{"data":{"id":"us-ne/neb.-rev.-stat.-77-380","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-380","heading":"Legislative intent.","body":"It is the intent of sections 77-202.03 and 77-379 to 77-385 to provide a mechanism which will enable the Legislature to better determine those sectors of the economy which are receiving indirect subsidies as a result of tax expenditures. The Legislature recognizes that the present budgeting system fails to accurately and totally reflect the revenue lost due to such tax expenditures and that as a result undetermined amounts of potential revenue are escaping public or legislative scrutiny. The loss of such potential revenue causes a narrowing of the tax base which in turn forces higher tax rates on the remaining tax base.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-380","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"118af5c742d5e8d29cd734e8292cb9878b1c5c4cd43a4f8d8f68a481c74b567e","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-379","next":"us-ne/neb.-rev.-stat.-77-381"},"notice":"GroundRules: Original legal text. Not legal advice."}