{"data":{"id":"us-ne/neb.-rev.-stat.-77-6844","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6844","heading":"Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when.","body":"(1) It is the intent of the Legislature that an application made by a taxpayer that is a Nebraska-based covered entity as defined in 15 U.S.C. 4651 under the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283, be approved upon receipt if:\n(a) The taxpayer's application contains the items listed in subsection (2) of section 77-6827; and\n(b) The taxpayer's application meets the federal eligibility requirements of the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283.\n(2) Not more than thirty days after receipt and approval of an application under subsection (1) of this section, the director shall issue to such taxpayer a written agreement conforming to the requirements of sections 77-6828, 77-6845, and 77-6846.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6844","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"62abebca5fdd98c47d1990f08a4eeed01249e15fb9b319c35540475e2f5c7b8c","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-6843","next":"us-ne/neb.-rev.-stat.-77-6845"},"notice":"GroundRules: Original legal text. Not legal advice."}