Nebraska Statutes > School Readiness Tax Credit Act


§ 77-3601	Act, how cited
§ 77-3602	Legislative findings
§ 77-3603	Terms, defined
§ 77-3604	Child care and education provider; income tax credit; application; contents; approval; distribution
§ 77-3605	Eligible staff member; income tax credit; application; contents; approval
§ 77-3606	Department; limit on credits; claiming credit; procedure; fraud or misrepresentation; disallowance of credit
§ 77-3607	Rules and regulations

Acquire: when used in connection with a grant of power or property right to any person shall include the purchase, grant, gift, devise, bequest, and obtaining by eminent domain. See Nebraska Statutes 49-801
Fraud: Intentional deception resulting in injury to another.
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.
Month: shall mean calendar month. See Nebraska Statutes 49-801
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
Personal property: All property that is not real property.
Quorum: The number of legislators that must be present to do business.
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
Subpoena: A command to a witness to appear and give testimony.
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