{"data":{"id":"us-ne/neb.-rev.-stat.-77-7014","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-7014","heading":"Tax credit; distribution.","body":"Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, cooperative members, 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=77-7014","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"29aaf6c6eec6107d16a7177efbd937a8aa017c0bb4503437d2c82327787d45ef","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-7013","next":"us-ne/neb.-rev.-stat.-77-7015"},"notice":"GroundRules: Original legal text. Not legal advice."}