Incentives ImagiNE Nebraska Act Nebraska Advantage Act Microenterprise New Markets Job Growth Investment Act Tax Credit Rural Development Research and Development Nebraska Historic Tax Credit Affordable Housing Tax Credit Nebraska Higher Blend Tax Credit Act Older Programs Nebraska Tax Incentives Annual Reports Revenue Rulings Nebraska Department of Economic Development NextGen Nebraska Property Tax Credit Urban Redevelopment Act Research and Development Act Statutes (LB 312) 77-5801. Act, how cited. 77-5802. Business firm, defined. 77-5803. Research tax credit; amount. 77-5804. Research tax credit; use. 77-5805. Building materials; sales or use tax; presumption. 77-5806. Applicability of act. 77-5807. Report. 77-5808. Employees; verification of status required.