(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.