Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · Nebraska · Chapter 77 — Revenue and Taxation

77-3122. Legislative findings.

234 words·~1 min read·/ne/chapter-77/77-3122

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The Legislature finds that:
(a)Film and television production in Nebraska not only provides jobs for residents of Nebraska and dollars for Nebraska businesses but also enhances the state's image nationwide;
(b)The high cost of film and television production is driving such production to other states, and the industry is always seeking attractive locations that can help cut the costs of production;
(c)The retention of Nebraska's youth is one of the top priorities in growing the state's economy. Film studies and creative arts students from the universities and colleges in Nebraska are taking their talents to other states due to the lack of strongly developed media production facilities within the state;
(d)The State of Nebraska, with a competitive incentive, can build on past success as an attractive site for film and television production;
(e)Nebraska is presently among several states with minimal incentives to attract the film and television industry; and
(f)A new and attractive film incentive should be used in conjunction with the Local Option Municipal Economic Development Act, passed by the Ninety-Second Legislature, First Session, 1991, as Legislative Bill 840, for municipalities that have included production of films or television programs as a qualifying business expense.
(2)It is the intent of the Legislature to provide an incentive that will allow the state to compete with other states and increase film and television production in this state.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.