43-221. Joint legislative income tax credit review committee; report A. The joint legislative income tax credit review committee is established consisting of the following members: 1. Five members of the house of representatives ways and means committee appointed by the speaker of the house of representatives. Not more than three appointees shall be of the […]
43-222. Income tax credit review schedule The joint legislative income tax credit review committee shall review the following income tax credits: 1. For years ending in 0 and 5, sections 43-1079.01, 43-1088, 43-1089.04, 43-1167.01 and 43-1175. 2. For years ending in 1 and 6, sections 43-1072.02, 43-1074.02, 43-1075, 43-1076.01, 43-1077, 43-1078, 43-1083, 43-1083.02, 43-1162, 43-1164.03 […]
43-223. Requirements for new income tax credits established by the legislature Any new individual or corporate income tax credit that is enacted by the legislature shall include in its enabling legislation: 1. A specific review year for the joint legislative income tax credit review committee to review the credit. The specific review year shall be […]
43-224. Individual and corporate income tax credits; annual report; termination of unused credits A. On or before September 30 of each year, the department shall report to the directors of the joint legislative budget committee and the governor’s office of strategic planning and budgeting on the amount of individual income tax credits and corporate income […]
43-225. Affordable housing tax credit review committee; reports (Rpld. 1/1/26) A. The affordable housing tax credit review committee is established consisting of the following members: 1. Three members who are appointed by the governor, not more than two of whom are members of the same political party. 2. Three members who are appointed by the […]
