{"data":{"id":"us-ne/neb.-rev.-stat.-77-6301.01","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6301.01","heading":"Legislative findings.","body":"The Legislature hereby finds and declares that it is the policy of this state to make revisions in Nebraska's tax structure in order to encourage entrepreneurship and to increase investment in high technology industries in underserved areas of Nebraska.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6301.01","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"7eb464d42a9c3105c28858f087bbad9c5510063ad5a3953d5b8bd8bffa4d57b9","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6301","next":"us-ne/neb.-rev.-stat.-77-6302"},"notice":"GroundRules: Original legal text. Not legal advice."}