§ 77-7101 Act, how cited
§ 77-7102 Legislative findings
§ 77-7103 Terms, defined
§ 77-7104 Scholarship-granting organization; certification; application; procedure
§ 77-7105 Income tax credits; individual taxpayer; joint return; amounts
§ 77-7106 Income tax credits; partnership, limited liability company, or subchapter S corporation; amounts
§ 77-7107 Income tax credits; estate or trust; amounts
§ 77-7108 Income tax credits; corporate taxpayer; amounts
§ 77-7109 Tax credit; contributions; procedure; annual limit
§ 77-7110 Scholarship-granting organization; certification; requirements
§ 77-7111 Scholarship-granting organization; audited financial information report; summary descriptions; submission; department; report
§ 77-7112 Act; how construed
§ 77-7113 Rules and regulations

Terms Used In Nebraska Statutes > Opportunity Scholarships Act

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • Month: shall mean calendar month. See Nebraska Statutes 49-801
  • Oath: shall include affirmation in all cases in which an affirmation may be substituted for an oath. See Nebraska Statutes 49-801
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
  • 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
  • United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
  • Year: shall mean calendar year. See Nebraska Statutes 49-801