Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-7202. Terms, defined

(1)Child means an individual who is five years of age or less;

(2)Department means the Department of Revenue;

(3)Eligible program means a program that is licensed as a family child care home I, family child care home II, child care center, or preschool and operates as a for-profit child care business or is a nonprofit organization under the Internal Revenue Code of 1986, as amended;

(4)Intermediary means any organization that distributes funds for the purpose of supporting an eligible program;

(5)Parent or legal guardian means an individual who claims a child as a dependent for federal income tax purposes;

(6)Qualifying contribution means a contribution in the form of cash, check, cash equivalent, agricultural commodity, livestock, or publicly traded security that is made:

(7)Taxpayer means any person subject to the income tax imposed by the Nebraska Revenue Act of 1967, including resident and nonresident individuals, estates, trusts, and corporations, an insurance company subject to premium and related retaliatory tax liability imposed by section 44-150, 77-908, or 81-523, or a financial institution subject to the franchise tax imposed by sections 77-3801 to 77-3807; and

(8)Total household income means federal modified adjusted gross income.