Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-7018. Terms, defined

(a) Monoglycerides, diglycerides, and triglycerides;

(b) Free fatty acids; and

(c) Fatty acid esters;

(a) The most recent Carbon Offsetting and Reduction Scheme for International Aviation which has been adopted by the International Civil Aviation Organization with the agreement of the United States; or

(b) Any similar methodology which satisfies the criteria under 42 U.S.C. 7545(o)(1)(H), as such section existed on January 1, 2024;

(a) Such mixture is produced by the taxpayer in the United States;

(b) Such mixture is used by the taxpayer or sold by the taxpayer for use in an aircraft;

(c) Such sale or use is in the ordinary course of a trade or business of the taxpayer; and

(d) The transfer of such mixture to the fuel tank of such aircraft occurs in the United States; and

(a) Meets the requirements of:

(b) Is not derived from coprocessing an applicable material or materials derived from an applicable material with a feedstock which is not biomass;

(c) Is not derived from palm or palm derivatives; and

(d) Has been certified as having a lifecycle greenhouse gas emissions reduction percentage of at least fifty percent, as determined by a test that shows that: