{"data":{"id":"us-ne/neb.-rev.-stat.-77-7005","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-7005","heading":"Tax credit; how claimed; excess; how treated.","body":"(1) A taxpayer shall claim the tax credit by attaching the tax credit certification received from the department under section 77-7004 to the taxpayer's tax return.\n(2) Any credit in excess of the taxpayer's tax liability shall be refunded to the taxpayer. In lieu of claiming a refund, the taxpayer may elect to have the excess carried forward to subsequent taxable years. A taxpayer may carry forward the excess tax credits until fully utilized.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-7005","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0364442d7b303e65b5c7c53a7bad9e1c13643cbcd71156be7423199901fc3a84","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-7004","next":"us-ne/neb.-rev.-stat.-77-7006"},"notice":"GroundRules: Original legal text. Not legal advice."}