Neb. Rev. Stat. § 77-3131

(1) A taxpayer shall claim the tax credit under the Cast and Crew Nebraska Act by attaching the tax credit certification received from the department under section 77-3130 to its tax return for the taxable year in which the tax credit certification was issued or in the three taxable years immediately following the taxable year in which the tax credit certification was issued. (2) The tax credits allowed under the Cast and Crew Nebraska Act may be transferred by the production company to any Nebraska taxpayer at any time during the taxable year in which the tax credit certification was issued to the transferor or in the three taxable years immediately following the taxable year in which the tax credit certification was issued to the transferor. The transferee shall pay the transferor at least eighty-five percent of the value of the transferred tax credits in order to acquire such credits.