77-5902 Act; administration; purpose. - Nebraska Statutes

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 revitalization of economically distressed areas through the creation of new or improved income, self-employment, or other new jobs in the area. SourceLaws 2005, LB 312, § 67.