77-5902. Act; administration; purpose.The Nebraska Advantage Microenterprise Tax Credit Act shall be administered by the Department of Revenue. The purpose of the act is to provide tax credits to applicants for creating or expanding microbusinesses that contribute to the state's economy through the creation of new or improved income, self-employment, or other new jobs.Source Laws 2005, LB 312, § 67; Laws 2017, LB217, § 24.
Nebraska Legal Code