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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-6844. Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when.

129 words·~1 min read·/ne/chapter-77/77-6844

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(1)It is the intent of the Legislature that an application made by a taxpayer that is a Nebraska-based covered entity as defined in 15 U.S.C. 4651 under the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283, be approved upon receipt if:
(a)The taxpayer's application contains the items listed in subsection
(2)of section 77-6827 ; and
(b)The taxpayer's application meets the federal eligibility requirements of the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283.
(2)Not more than thirty days after receipt and approval of an application under subsection
(1)of this section, the director shall issue to such taxpayer a written agreement conforming to the requirements of sections 77-6828 , 77-6845 , and 77-6846 .
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