Nebraska § 77-3157 - Direct support professional; tax credit; amount; application; approval.
Full text of Nebraska Revised Statutes of Nebraska § 77-3157 — Direct support professional; tax credit; amount; application; approval., with citation guidance and answers to common questions.
§ 77-3157. Direct support professional; tax credit; amount; application; approval.
(1) For taxable years beginning or deemed to begin on or after January 1, 2025, under the Internal Revenue Code of 1986, as amended, a direct support professional shall be eligible to receive a credit against the income tax imposed by the Nebraska Revenue Act of 1967 if he or she:
(a) Is employed as a direct support professional for at least six months during the taxable year; and
(b) Works at least five hundred hours as a direct support professional during the taxable year.
(2) The tax credit shall be in an amount equal to five hundred dollars.
(3) The tax credit provided in this section shall be a refundable tax credit.
(4) A direct support professional shall apply for the credit provided in this section by submitting an application to the department on a form prescribed by the department. Subject to subsection (5) of this section, if the department determines that the direct support professional qualifies for tax credits under this section, the department shall approve the application and certify the amount of credits approved to the direct support professional.
(5) The department shall consider applications in the order in which they are received and may approve tax credits under this section in any year until the aggregate limit allowed under section 77-3160 has been reached.
(6) A direct support professional shall claim any tax credits granted under this section by attaching the tax credit certification received from the department under subsection (4) of this section to the direct support professional's tax return.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-3157
What does Revised Statutes of Nebraska § 77-3157 cover?
Section 77-3157 ("Direct support professional; tax credit; amount; application; approval.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-3157?
A common citation format is "Revised Statutes of Nebraska § 77-3157" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-3157 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.