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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-3126. Tax credit; limitations.

71 words·~1 min read·/ne/chapter-77/77-3126

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

(1)The total amount of tax credits allowed in any fiscal year under the Cast and Crew Nebraska Act shall not exceed five hundred thousand dollars.
(2)The maximum allowable tax credit claimed under the act in any single taxable year for any qualified production activity that is a full-length film, made-for-television movie, television series of at least five episodes, or streaming television series shall not exceed five hundred thousand dollars.
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