Neb. Rev. Stat. § 77-3161

If any employer receiving a tax credit under the Individuals with Intellectual and Developmental Disabilities Support Act is (1) a partnership, (2) a limited liability company, (3) a corporation having an election in effect under subchapter S of the Internal Revenue Code of 1986, as amended, or (4) an estate or trust, the tax credit may be distributed in the same manner and proportion as the partner, member, shareholder, or beneficiary reports the partnership, limited liability company, subchapter S corporation, estate, or trust income.