Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-5717
Qualified property, defined
Qualified property means any tangible property of a type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property, that will be located and used at the project. Qualified property does not include (1) aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or (2) property that is rented by the taxpayer qualifying under the Nebraska Advantage Act to another person. Qualified property of the taxpayer located at the residence of a teleworker working in Nebraska from his or her residence on tasks interdependent with the work performed at the project shall be deemed located and used at the project
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In this chapter (40 sections)
- 77-5209 · Beginning farmer or livestock producer; qualifications
- 77-5209.01 · Tax credit for financial management program participation
- 77-5209.02 · Personal property tax exemption; authorized; application;…
- 77-5210 · Board; annual report
- 77-5211 · Owner of agricultural assets; tax credit; when
- 77-5212 · Rental agreement; requirements; appeal
- 77-5213 · Tax credit; amount; agreement; review
- 77-5214 · Board; support and assistance
- 77-5215 · Changes; when operative
- 77-5301 · Repealed
- 77-5302 · Repealed
- 77-5303 · Repealed
- 77-5304 · Repealed
- 77-5401 · Act, how cited
- 77-5402 · Legislative findings and declaration
- 77-5403 · Terms, defined
- 77-5404 · Employee of qualified employee leasing company; how treated
- 77-5714 · Number of new employees, defined
- 77-5715 · Qualified business, defined
- 77-5716 · Qualified employee leasing company, defined
- 77-5717 · Qualified property, defined
- 77-5718 · Related persons, defined
- 77-5719 · Taxpayer, defined
- 77-5719.01 · Tier 6 weekly required compensation, defined
- 77-5719.02 · Wages, defined
- 77-5720 · Year, defined
- 77-5721 · Year of application, defined
- 77-5722 · Qualified employee leasing company; employees; duty
- 77-5722.01 · Employees; verification of status required; exclusion
- 77-5723 · Incentives; application; contents; fee; approval; when;…
- 77-5724 · Incentives; credits or benefits; limitation
- 77-5725 · Tiers; requirements; incentives; enumerated; deadlines
- 77-5726 · Credits; use; refund claims; procedures; interest;…
- 77-5727 · Recapture or disallowance of incentives
- 77-5728 · Incentives; transfer; when; effect; disclosure of information
- 77-5728.01 · Base-year employees; recalculation, when
- 77-5729 · Refunds; interest not allowable
- 77-5730 · Application; valid; when
- 77-5731 · Reports; content; joint hearing
- 77-5732 · Repealed