77-1112.01. 2021 allocation, defined.
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/ne/chapter-77/77-1112-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
2021 allocation means a monetary amount of qualified equity investments to be awarded by the Tax Commissioner after the 2021 federal notice under the New Markets Job Growth Investment Act that results in a maximum tax credit utilization in any fiscal year of no more than fifteen million dollars of new tax credits.