58-210.02 Economic-impact project, defined. - Nebraska Statutes

58-210.02. Economic-impact project, defined.(1) Economic-impact project means any of the following, whether or not in existence, financed in whole or in part through the use of the federal new markets tax credit described in section 45D of the Internal Revenue Code, and located in a low-income community designated pursuant to section 45D of the Internal Revenue Code or designated by the Department of Economic Development:(a) Any land, building, or other improvement, including, but not limited to, infrastructure;(b) Any real or personal property;(c) Any equipment; and(d) Any undivided or other interest in any property described in subdivision (a), (b), or (c) of this subsection.(2) Economic-impact project does not include any operating capital. SourceLaws 2006, LB 693, § 5.