{"data":{"id":"us-ne/neb.-rev.-stat.-77-7006","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-7006","heading":"Tax credit; distribution.","body":"Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, or beneficiaries in the same manner as income is distributed.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-7006","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0fe3ac05c7ae0c2945e162e6e378396a552b250968c41052876e5a40b21a2d70","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-7005","next":"us-ne/neb.-rev.-stat.-77-7007"},"notice":"GroundRules: Original legal text. Not legal advice."}