92 Neb. Admin. Code, ch. 87, § 002

Current through September 17, 2024

Section 92-87-002 - Definitions

For purposes of this chapter, "Department" shall mean the Nebraska Department of Education. The following definitions shall have the same meaning as used in Section 226 of the Taxpayer Relief Act of 1997, (Title 26, United States Code, Section 1397E):

002.01Allocation/allocation of limitation, (Title 26, United States Code, Section 1397E(e)(2))

002.02Eligible Location Education Agency,(Title 26, United States Code, Section 1397E(d)(4)B)

002.03National Limitation,(Title 26, United States Code, Section 1397E(e)(1))

002.04Private Business Contribution Requirement,(Title 26, United States Code, Section 1397E(d)(2))

002.06Qualified Purpose,(Title 26, United State Code, Section 1397E(d)(5))

002.07Qualified Zone Academy,(Title 26, United States Code, Section 1397E(d)(4))

002.08Qualified Zone Academy Bond, (Title 26, United States Code, Section 1397E(d)(1))

92 Neb. Admin. Code, ch. 87, § 002