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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-1111. Qualified low-income community investment, defined.

66 words·~1 min read·/ne/chapter-77/77-1111

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Qualified low-income community investment means any capital or equity investment in, or loan to, any qualified active low-income community business. With respect to any one qualified active low-income community business, the maximum amount of qualified low-income community investments made in such business, on a collective basis with all of its affiliates, shall be ten million dollars whether issued to one or several qualified community development entities.
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