Statute 77 7020

77-7020. Tax credit; distribution.Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, or beneficiaries in the same manner as income is distributed.Source Laws 2024, LB937, § 53. Operative Date: July 19, 2024 Termination Date: January 1, 2035