Nebraska Statutes > Child Care Tax Credit Act


§ 77-7201	Act, how cited
§ 77-7202	Terms, defined
§ 77-7203	Parent or legal guardian; tax credit; eligibility; amount; application; approval, conditions
§ 77-7204	Taxpayer; qualifying contribution; tax credit; amount; eligibility; application; approval, conditions
§ 77-7205	Rules and regulations

Dependent: A person dependent for support upon another.
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
Year: shall mean calendar year. See Nebraska Statutes 49-801