Neb. Rev. Stat. § 77-4923
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Qualified property means any tangible property of the type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property that will be located and used at the project. Qualified property does not include aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or property that is rented by the qualified company to another person.
Neb. Rev. Stat. § 77-4923