Section 43-1086 - [Repealed effective 1/1/2027] Credit for donation to the military family relief fund subaccountsA. For taxable years beginning from and after December 31, 2007 through December 31, 2026, a credit is allowed against the taxes imposed by this title for cash contributions made by a taxpayer during the taxable year to the pre-9/11 veterans subaccount or post-9/11 veterans subaccount of the military family relief fund established by section 41-608.04. The amount of the credit is the lowest of the following amounts, as applicable: 1. The total amount of contributions to the pre-9/11 veterans subaccount or post-9/11 veterans subaccount, or both subaccounts, by the taxpayer during the taxable year.2. Two hundred dollars of contributions during the taxable year by a taxpayer filing as a single individual or a head of household.3. Four hundred dollars of contributions during the taxable year by a married couple filing a joint return.4. The taxpayer's tax liability for the taxable year.B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed on a joint return.Amended by L. 2018, ch. 258,s. 2, eff. 8/3/2018.Repealed by L. 2018, ch. 199,s. 3, eff. 1/1/2027.