Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-3120. Tax credits; limit

The annual limit on the total amount of tax credits allowed for calendar year 2025 shall be nine hundred thousand dollars with a total of three hundred thousand dollars for each congressional district. Once credits have reached the annual limit, no additional credits shall be allowed. The maximum amount of credits per program or project shall not exceed one hundred fifty thousand dollars for the first congressional district and one hundred fifty thousand dollars for the third congressional district. Tax credits shall not be allowed for calendar year 2026 or any calendar year thereafter, except that any tax credits allowed in calendar year 2025 that are unused may be carried forward as provided in subsection (6) of section 77-3119.