Terms Used In Nebraska Statutes 77-5506

• Base year: means the year immediately preceding the year in which the start date occurs. See Nebraska Statutes 77-5506
• Start date: means the first date after the date of the application on which a qualified investment, that is either all or a part of a building in the project, is placed in service by the owner. See Nebraska Statutes 77-5529
• Year: means the taxable year of the company. See Nebraska Statutes 77-5530