reglab/housing_qa huggingface dataset:
NE Code § 77-27,188.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,188.03 - Employees; verification of status required; exclusion.

77-27,188.03.  Employees; verification of status required; exclusion.(1) The Tax Commissioner shall not approve or grant to any person any tax incentive under the Nebraska Advantage Rural Development Act unless the taxpayer provides evidence satisfactory to the Tax Commissioner that the taxpayer electronically verified the work eligibility status of all newly hired employees employed in Nebraska.(2) For purposes of calculating any tax incentive available under the act, the Tax Commissioner shall exclude hours worked and compensation paid to an employee that is not eligible to work in Nebraska as verified under subsection (1) of this section.(3) This section does not apply to any application filed under the act prior to October 1, 2009.Source Laws 2009, LB403, § 9.
NE Code § 77-27,189 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,189 - Qualified business, defined.

77-27,189.  Qualified business, defined.(1) A qualified business means any business engaged in:(a) Storage, warehousing, distribution, transportation, or sale of tangible personal property;(b) Livestock production;(c) Conducting research, development, or testing for scientific, agricultural, animal husbandry, food product, or industrial purposes;(d) Performing data processing, telecommunication, insurance, or financial services. For purposes of this subdivision, financial services includes only financial services provided by any financial institution subject to tax under Chapter 77, article 38, or any person or entity licensed by the Department of Banking and Finance or the Securities and Exchange Commission and telecommunication services includes community antenna television service, Internet access, satellite ground station, data center, call center, or telemarketing;(e) Assembly, fabrication, manufacture, or processing of tangible personal property;(f) Administrative management of any activities, including headquarter facilities relating to such activities; or(g) Any combination of the activities listed in this subsection.(2) Qualified business does not include:(a) Any business activity in which eighty percent or more of the total sales are sales to the ultimate consumer of food prepared for immediate consumption or are sales to the ultimate consumer of tangible personal property which is not (i) assembled, fabricated, manufactured, or processed by the taxpayer or (ii) used by the purchaser in any of the activities listed in subsection (1) of this section; and(b) Any casino.Source   Laws 1986, LB 1124, § 3;   Laws 1987, LB 270, § 5;   Laws 1993, LB 725, § 18;  Laws 2003, LB 608, § 7;  Laws 2006, LB 990, § 6;  Laws 2007, LB223, § 19.
NE Code § 77-27,190 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,190 - Employment expansion; how determined.

77-27,190.  Employment expansion; how determined.(1) A taxpayer shall be deemed to have new equivalent employees when the new equivalent employees hired during a taxable year are in addition to the number of total equivalent employees in the taxable year preceding the date of application.(2) Qualifying business employees who work within and without this state shall be considered only to the extent they are paid for work performed within this state.(3) The hours worked by any person considered an independent contractor or the employee of another taxpayer shall not be used in the computation under this section.Source   Laws 1986, LB 1124, § 4;   Laws 1987, LB 270, § 6;   Laws 1997, LB 886, § 5;  Laws 2003, LB 608, § 8;  Laws 2007, LB223, § 20.
NE Code § 77-27,191 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,191 - Investment increase; how determined.

77-27,191.  Investment increase; how determined.(1) A taxpayer shall be deemed to have made an increased investment in this state to the extent the value of the property used or available for use exceeds the value of all property used or available for use on the last day of the taxable year previous to the date the application was filed.(2) To determine the value of property owned by the taxpayer, the tax basis before allowance for depreciation shall be used. To determine the value of property rented by the taxpayer, the average net annual rent shall be multiplied by the number of years of the lease for which the taxpayer was originally bound, not to exceed ten years. The rental of land included in and incidental to the leasing of a building shall not be excluded from the computation.(3) Only investment in improvements to real property and tangible personal property that are depreciable under the Internal Revenue Code shall be considered.(4) Vehicles, planes, or railroad rolling stock shall be excluded in determining the investment under this section.Source   Laws 1986, LB 1124, § 5;   Laws 1987, LB 270, § 7;   Laws 1989, LB 335, § 4;  Laws 2003, LB 608, § 9;  Laws 2006, LB 1003, § 9.
NE Code § 77-27,192 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,192 - Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.

77-27,192.  Existing business acquisition, disposal, reorganization, or relocation; computation; certain transactions excluded.(1)(a) If the taxpayer acquires an existing business, the increases determined in sections 77-27,190 and 77-27,191 shall be computed as though the taxpayer had owned the business for the entire taxable year preceding the date of application.(b) If the taxpayer disposes of an existing business, and the new owner maintains the minimum increases in the levels of investment and employment required in section 77-27,188 to create a credit, the taxpayer shall not be required to make any repayment under section 77-27,188.02 solely because of the disposition of the business.(2) If the structure of a business is reorganized, the taxpayer shall compute the increases on a consistent basis for all periods.(3) If the taxpayer moves a business from one location to another and the business was operated in this state during the taxable year preceding the date of application, the increases determined in sections 77-27,190 and 77-27,191 shall be computed as though the taxpayer had operated the business at the new location for the entire taxable year preceding the date of application.(4) If the taxpayer enters into any of the following transactions, they shall be presumed to be a transaction entered into for the purpose of generating benefits under the Nebraska Advantage Rural Development Act and shall not be allowed in the computation of any benefit or the meeting of any required levels under the agreement except as specifically provided in this subsection:(a) The purchase or lease of any property which was previously owned by the taxpayer which filed the application or a related taxpayer unless the first purchase by either the taxpayer which filed the application or a related taxpayer was first placed in service in the state after the beginning of the taxable year the application was filed;(b) The renegotiation of any lease in existence during the taxable year the application was filed which does not materially change any of the terms of the lease other than the expiration date;(c) The purchase or lease of any property from a related taxpayer, except that the taxpayer which filed the application will be allowed any benefits under the act to which the related taxpayer would have been entitled on the purchase or lease of the property if the related taxpayer was considered the taxpayer;(d) Any transaction entered into primarily for the purpose of receiving benefits under the act which is without a business purpose and does not result in increased economic activity in the state; and(e) Any activity that results in benefits under the Ethanol Development Act.Source   Laws 1986, LB 1124, § 6;   Laws 1997, LB 886, § 6;  Laws 2001, LB 169, § 4;  Laws 2007, LB223, § 21. Cross References  Ethanol Development Act, see section 66-1330.
NE Code § 77-27,194 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,194 - Credit; when transferable.

77-27,194.  Credit; when transferable.The credit allowed under the Nebraska Advantage Rural Development Act shall not be transferable except in the following situations:(1) Any credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative, including a cooperative exempt under section 521 of the Internal Revenue Code of 1986, as amended, a limited cooperative association, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, patrons, limited cooperative association members, or beneficiaries. Any credit distributed shall be distributed in the same manner as income is distributed. A credit distributed shall be considered a credit used and the partnership, limited liability company, subchapter S corporation, cooperative, including a cooperative exempt under section 521 of the Internal Revenue Code of 1986, as amended, limited cooperative association, estate, or trust shall be liable for any repayment under section 77-27,188.02;(2) The incentives previously allowed and the future allowance of incentives may be transferred when a project covered by an agreement is transferred by sale or lease to another taxpayer or in an acquisition of assets qualifying under section 381 of the Internal Revenue Code of 1986;(3) The acquiring taxpayer, as of the date of notification of the Tax Commissioner of the completed transfer, shall be entitled to any unused credits and to any future incentives allowable under the act;(4) The acquiring taxpayer shall be liable for any repayment that becomes due after the date of the transfer for the repayment of any benefits received either before or after the transfer; and(5) If a taxpayer operating a qualifying business and allowed a credit under section 77-27,188 dies and there is credit remaining after the filing of the final return for the taxpayer, the personal representative shall determine the distribution of the credit or any remaining carryover with the initial fiduciary return filed for the estate. The determination of the distribution of credit may be changed only after obtaining the permission of the Tax Commissioner.Source   Laws 1986, LB 1124, § 8;   Laws 1993, LB 121, § 513;   Laws 1994, LB 884, § 92;   Laws 1997, LB 886, § 8;  Laws 2003, LB 608, § 10;  Laws 2005, LB 312, § 20;  Laws 2006, LB 1003, § 10;  Laws 2007, LB368, § 137.
NE Code § 77-27,194.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,194.01 - Refund claims; interest not allowable.

77-27,194.01.  Refund claims; interest not allowable.For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Nebraska Advantage Rural Development Act.Source   Laws 1998, LB 1104, § 16;  Laws 2005, LB 312, § 21.
NE Code § 77-27,195 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,195 - Report; contents; joint hearing.

77-27,195.  Report; contents; joint hearing.(1) The Tax Commissioner shall prepare a report identifying the amount of investment in this state and the number of equivalent jobs created by each taxpayer claiming a credit pursuant to the Nebraska Advantage Rural Development Act. The report shall include the amount of credits claimed in the aggregate. The report shall be issued on or before July 15 of each year for all credits allowed during the previous calendar year. The Department of Revenue shall, on or before September 1 of each year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request.(2) Beginning with applications filed on or after January 1, 2006, except for livestock modernization or expansion projects, the report shall provide information on project-specific total incentives used every two years for each approved project and shall disclose (a) the identity of the taxpayer, (b) the location of the project, and (c) the total credits used and refunds approved during the immediately preceding two years expressed as a single, aggregated total. The incentive information required to be reported under this subsection shall not be reported for the first year the taxpayer attains the required employment and investment thresholds. The information on first-year incentives used shall be combined with and reported as part of the second year. Thereafter, the information on incentives used for succeeding years shall be reported for each project every two years containing information on two years of credits used and refunds approved. The incentives used shall include incentives which have been approved by the Department of Revenue, but not necessarily received, during the previous two calendar years.(3) For livestock modernization or expansion projects, the report shall disclose (a) the identity of the taxpayer, (b) the total credits used and refunds approved during the preceding calendar year, and (c) the location of the project.(4) No information shall be provided in the report that is protected by state or federal confidentiality laws.Source   Laws 1986, LB 1124, § 9;   Laws 1993, LB 725, § 19;   Laws 1997, LB 886, § 9;  Laws 2003, LB 608, § 11;  Laws 2005, LB 312, § 22;  Laws 2006, LB 990, § 7;  Laws 2013, LB612, § 3.
NE Code § 77-27,196.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,196.01 - Changes to sections; when operative; credits; applicability of act.

77-27,196.01.  Changes to sections; when operative; credits; applicability of act.(1) The changes made in sections 77-27,188, 77-27,188.02, 77-27,190, 77-27,192, 77-27,193, and 77-27,194 by Laws 1997, LB 886, shall become operative for all credits earned in tax years beginning, or deemed to begin, on and after January 1, 1998. For all credits earned in tax years beginning, or deemed to begin, prior to January 1, 1998, the provisions of the Employment Expansion and Investment Incentive Act as they existed immediately prior to such date shall apply.(2) The changes made in sections 77-27,187.01 and 77-27,188 by Laws 1999, LB 539, shall become operative for all credits earned in tax years beginning, or deemed to begin, on and after January 1, 1999. For all credits earned in tax years beginning, or deemed to begin, prior to January 1, 1999, the provisions of the Employment Expansion and Investment Incentive Act as they existed immediately prior to such date shall apply.(3) The changes made in sections 77-27,188, 77-27,188.02, and 77-27,192 by Laws 2001, LB 169, shall become operative for all credits earned in tax years beginning, or deemed to begin, on and after January 1, 2001. For all credits earned in tax years beginning, or deemed to begin, prior to January 1, 2001, the provisions of the Employment Expansion and Investment Incentive Act as they existed immediately prior to such date shall apply.(4) The changes made in sections 77-27,187.01 and 77-27,187.02 by Laws 2008, LB 895, become operative for applications filed on and after April 18, 2008. The changes made in section 77-27,188 by Laws 2008, LB 895, become operative for applications filed on and after July 1, 2009.Source   Laws 1997, LB 886, § 10;  Laws 1999, LB 539, § 3;  Laws 2001, LB 169, § 5;  Laws 2008, LB895, § 5.  Note: The Employment Expansion and Investment Incentive Act was renamed the Nebraska Advantage Rural Development Act, see section 77-27,187.
NE Code § 77-27,197 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,197 - Legislative intent.

77-27,197.  Legislative intent.It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's income tax refund any debt owed to the Department of Labor which has accrued as a result of an individual's liability for the repayment of unemployment insurance benefits determined to be in overpayment pursuant to sections 48-665 and 48-665.01 or an employer's liability for combined tax determined to be due and owing pursuant to sections 48-655 and 48-656.Source   Laws 1993, LB 46, § 1;   Laws 1997, LB 129, § 3.
NE Code § 77-27,198 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,198 - Collection system; departments implement.

77-27,198.  Collection system; departments implement.The Department of Revenue, the Department of Administrative Services, and the Department of Labor shall develop and implement a collection system to carry out the intent of section 77-27,197.Source  Laws 1993, LB 46, § 2.
NE Code § 77-27,199 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,199 - Terms, defined.

77-27,199.  Terms, defined.For purposes of sections 77-27,197 to 77-27,209:(1) Debt means combined tax due and payable to the Department of Labor pursuant to sections 48-655 and 48-656 or erroneous benefit payments due and payable to the department pursuant to sections 48-665 and 48-665.01; and(2) Refund means any Nebraska state income tax refund which the Department of Revenue determines to be due an individual, corporate, or business taxpayer. In the case of a joint income tax return, it shall be presumed that each partner to the marriage submitting such return contributed one-half of the earnings upon which the refund is based. The presumption may be contested by the state, the debtor, and the innocent spouse by virtue of the hearing process prescribed in section 77-27,203.Source   Laws 1993, LB 46, § 3;   Laws 1997, LB 129, § 4.
NE Code § 77-27,200 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,200 - Collection remedy; cumulative.

77-27,200.  Collection remedy; cumulative.The collection remedy authorized by sections 77-27,197 to 77-27,209 shall be in addition to and not in substitution for any other remedy available by law.Source  Laws 1993, LB 46, § 4.
NE Code § 77-27,201 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,201 - Debt; submission for collection; when.

77-27,201.  Debt; submission for collection; when.The Department of Labor may submit any debt of twenty-five dollars or more to the Department of Revenue for collection pursuant to sections 77-27,197 to 77-27,209 except when the validity of the debt has not been finally determined by the debtor's exercise or failure to exercise all applicable appeal rights.Source  Laws 1993, LB 46, § 5.
NE Code § 77-27,202 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,202 - Department of Labor; Department of Revenue; notifications required.

77-27,202.  Department of Labor; Department of Revenue; notifications required.(1) If a debtor identified by the Department of Labor pursuant to section 77-27,201 is determined by the Department of Revenue to be entitled to a refund of twenty-five dollars or more, the Department of Revenue shall notify the Department of Labor that a refund is pending.(2) Upon receipt of the notification, the Department of Labor shall, within twenty days, send written notification to the debtor of an assertion of its rights to all or a portion of the debtor's refund.(3) The notification to the debtor shall clearly set forth the basis for the claim to the refund, the intention to apply the refund against the debt, the debtor's opportunity to give written notice of intent to contest the validity of the claim before the Department of Labor within twenty days of the date of the mailing of the notice, the mailing address to which the application for a hearing must be sent, and notice that failure to apply for a hearing in writing within the twenty-day period will be deemed a waiver of the opportunity to contest the claim, causing a setoff by default. In the case of a joint income tax return, the notice shall also state the name of the taxpayer named in the return against whom no debt is claimed. There shall be no affirmative duty placed upon the non-owing spouse to initiate an action to receive payment of the noninterceptable amount.Source  Laws 1993, LB 46, § 6.
NE Code § 77-27,203 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,203 - Application for hearing; adjustment to debt.

77-27,203.  Application for hearing; adjustment to debt.A written application pursuant to section 77-27,202 by a debtor for a hearing shall be effective upon receipt of the application by the Department of Labor. If the department receives a timely written application contesting its claim to a refund, it shall grant a hearing to the taxpayer to determine whether the claim is valid. If the amount asserted as due and owing is not correct, an adjustment to the claimed amount shall be made. No hearing shall be granted upon issues which have been finally determined.Source  Laws 1993, LB 46, § 7.
NE Code § 77-27,204 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,204 - Appeal; procedure.

77-27,204.  Appeal; procedure.Any appeal of an action taken or as a result of a hearing held pursuant to section 77-27,203 shall be in accordance with the Administrative Procedure Act.Source  Laws 1993, LB 46, § 8. Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-27,205 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,205 - Final determination; certification of debt; Department of Administrative Services; duties.

77-27,205.  Final determination; certification of debt; Department of Administrative Services; duties.Upon the final determination of the amount and validity of the debt due and owing, by means of the hearing provided for in section 77-27,203 or by the taxpayer's default through failure to request a hearing, the Department of Labor shall certify the debt to the Department of Administrative Services within twenty days from the date of the final determination. Upon receipt of the certified debt amount from the Department of Labor, the Department of Administrative Services shall deduct an amount equal to the certified debt from the refund due the debtor, up to the amount of the refund, and shall transfer such amount to the Department of Labor. The Department of Administrative Services shall refund any remaining balance to the debtor as if the setoff had not occurred.Source  Laws 1993, LB 46, § 9.
NE Code § 77-27,206 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,206 - Notification to debtor; contents.

77-27,206.  Notification to debtor; contents.When the Department of Labor receives all or a portion of a certified debt pursuant to section 77-27,205, the department shall notify the debtor of the completion of the setoff and amount received. Such notice shall include the final amount of the refund to which the debtor was entitled prior to the setoff, the amount of the certified debt, and the amount of the refund in excess of the debt, if any.Source  Laws 1993, LB 46, § 10.
NE Code § 77-27,207 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,207 - Reimbursement of costs.

77-27,207.  Reimbursement of costs.The Department of Labor shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred in setting off debts pursuant to sections 77-27,197 to 77-27,209.Source  Laws 1993, LB 46, § 11.
NE Code § 77-27,208 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,208 - Setoffs; priorities.

77-27,208.  Setoffs; priorities.Setoffs against state income tax refunds shall have priority in the following order:(1) Setoffs by the Department of Health and Human Services;(2) Setoffs by the Internal Revenue Service;(3) Setoffs by the Department of Labor; and(4) Setoffs by the Department of Motor Vehicles.Source   Laws 1993, LB 46, § 12;   Laws 1996, LB 1044, § 810;   Laws 1997, LB 307, § 211;   Laws 1997, LB 720, § 24.