Employment and Investment Growth Act

Topic	Statute	Revenue Ruling
Acquisition of on-going business	77-4104.01 (1)
Agricultural product	77-4105(2)(c)	29-87-9
Amendment of agreement Change type of project Withdrawal to LB 270	77-4104(5)	29-87-3 29-88-2
Application Interdependence Refund estimates Sequential or concurrent	77-4104(1) & (2) 77-4104(2)(c) 77-4104(2)(e) 77-4104(6)
Apportionment factor	77-4105(1)	29-88-1
Attainment period	77-4104(3)
Base year	77-4103(2)
Base year employee	77-4103(3)
Carryover period	77-4106(1)(c)
Compensation	77-4103(4)
Entitlement period	77-4103(5)
Environmental controls	77-4105(2)(b)	29-89-1
Equivalent employee Salaried employee More than one work location	77-4103(6)	29-87-4 29-87-6
Investment Non-qualified property Motor vehicle Placed in service Qualified property Leases Related person Renegotiation Sale- leaseback Unitary group Sales Tax Software Transferred into Nebraska Valuation	77-4103(7) 77-4103(12) 77-4103(8) 77-4103(12) 77-4104.01(3) & (5) 77-4104.01(4) 77-4103(7)	29-87-2 29-91-3 29-87-7 29-87-5 29-87-8 29-87-1
Limitation on benefits Acquisition of on-going business Moving a business Related person Renegotiation Transaction to earn credits	77-4104.01 77-4104.01(1) 77-4104.01(2) 77-4104.01(3) & (5) 77-4104.01(4) 77-4104.01(6)
Mainframe business computers	77-4105(2)(b)	29-89-1
Minimum required levels	77-4104(3)
Moving a business	77-4104.01(2)
Nebraska employee	77-4103(9)
Number of new employees	77-4103(10)
Peripheral components	77-4105(2)(b)	29-91-1 29-91-2
Property tax exemption Agricultural products Filing date Mainframe business computers Peripheral component (1987 app) Peripheral component (1988 or after app) Subsequent agreement	77-4105(2) 77-4105(2)(c)	29-87-9 29-93-2 29-89-1 29-91-1 29-91-2 29-96-2
Qualified business	77-4103(11)
Qualified employee leasing	77-4103(12)
Qualified property	77-4103(12)
Recapture Failure to attain levels Failure to maintain levels Loss of credits for year of recapture Loss of direct refund for year of recapture	77-4107(2)(a) 77-4107(2)(b) 77-4105(4)(b) 77-4105(3)(b)
Related persons	77-4103(14) 77-4104.01(3) & (5)
Sales and use tax refunds Aircraft refund Direct refund Credit refund Real property calculation	77-4105(3)(ii) 77-4105(3) 77-4106(1)(a) 77-4105(3)(a)(iv)
Subsequent agreements Sales tax refunds Property tax exemption	77-4104(6)	29-93-3 29-96-2
Taxpayer	77-4103(15)
Transfer of credits Death Owners of flow-through entity Sale of project	77-4108(4) 77-4108(1)(a) 77-4108(1)(b)...(3)
Use of Credits Income tax Sales tax	77-4106(1)(a) 77-4106(1)(a)	29-87-10
Related party lease	77-4104.01(3) & (5)
Year	77-4103(15)

Employment and Investment Growth Act References by Topic

Employment and Investment Growth Act
References by Topic