Nebraska tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
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Nebraska microenterprise tax credit
Refundable tax credit
20% of qualifying increases in investment or employment, subject to a $20,000 lifetime limit and annual program allocations. [Nebraska microenterprise tax-credit guide]
Check program requirements [Nebraska microenterprise tax-credit guide]
Eligibility, claim steps and deadlines for Nebraska microenterprise tax credit
- Who qualifies
- Individuals actively operating a Nebraska microbusiness with five or fewer full-time-equivalent employees when applying; additional restrictions apply to farming and ranching. [Nebraska microenterprise tax-credit guide]
- What it’s worth
- 20% of qualifying increases in investment or employment, subject to a $20,000 lifetime limit and annual program allocations. [Nebraska microenterprise tax-credit guide]
- How to claim
- Apply to reserve credits, then file Form 3800N and Worksheet M with the individual income tax return. [Nebraska microenterprise tax-credit guide]
- Deadlines and application windows
- Qualifying growth is measured for the application year and following year. Reserve credits through the application process; allocation availability is limited. [Nebraska microenterprise tax-credit guide]
Sources reviewed
Full details and sources for Nebraska microenterprise tax credit