Neb. Rev. Stat. § 77-3176

A credit recipient may sell all or a portion of the tax credit received under section 77-3175 to another taxpayer. The purchasing taxpayer must have received a transfer of the tax credit prior to the date a tax return, or amended return, claiming the tax credit is filed. For any tax year in which a credit is sold pursuant to this section, the credit recipient selling the tax credit shall notify the Department of Revenue of the sale and provide the tax identification number of the taxpayer purchasing the tax credit at least thirty days prior to the taxpayer claiming the tax credit. The notification shall be in the manner prescribed by the department.