91 Neb. Admin. Code, ch. 1, § 008
Current through September 17, 2024
The qualified beginning farmer or livestock producer shall be allowed a one-time credit to be applied against the state income tax liability of such individual for the cost of participation in an approved financial management program required for eligibility under § 77-5209 of the Act. The amount of the credit shall be the actual cost of participation in an approved program incurred during the tax year for which the credit is claimed, up to a maximum of five-hundred dollars.
91 Neb. Admin. Code, ch. 1, § 008