Section 85-1C-010 - Other Requirements and Limitations010.01 Each fiscal year the Department will authorize Tax Credits for programs or projects in an amount which does not exceed the maximum amount of Tax Credits authorized in the Act.010.02 The Department will not authorize more than $50,000 of Tax Credits for any single program or project during any single fiscal year.010.03 The minimum, eligible contribution amount for Tax Credits is $50.010.04 Tax Credits will not be given to a Business Firm or Individual for activities that are a part of its normal course of business.010.05 The Tax Credit must be claimed on the tax return for the year in which the contribution is made by the Business Firm or Individual. Any Tax Credit balance may be carried over and applied against the Business Firm's or Individual's tax liability for the next five years immediately succeeding the tax year in which the Tax Credit was first allowed.010.06 No Tax Credits will be given for any contributions received by the Community Betterment Organization prior to the effective date of the written agreement between the Department and Community Betterment Organization.010.07 The maximum Tax Credit for a Business Firm or Individual will be determined by the Department, but will be no more than forty percent of the total contribution made by the Business Firm or Individual during its taxable year to programs or projects approved and/or certified for Tax Credit status by the Department.85 Neb. Admin. Code, ch. 1C, § 010