77-2504. Owner of project; submit eligibility statement; additional filings.(1) The owner of a qualified project shall submit the eligibility statement at the time of filing its tax return. If the authority has not yet issued the eligibility statement at the time the owner files its tax return, the owner may later amend the return to include the eligibility statement.(2) Nebraska affordable housing tax credits may only be claimed for taxable years beginning on or after January 1, 2019.(3) The authority or the Department of Revenue may require the filing of additional documentation necessary to determine the accuracy of a Nebraska affordable housing tax credit claimed.Source Laws 2016, LB884, § 14.
Nebraska Legal Code