Revenue Ruling 29-15-1
Nebraska Advantage Tax Incentives


Wage and Investment Levels for
2016 Nebraska Advantage Act Applications

December 17, 2015

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

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What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2016?


Beginning with applications filed on or after January 1, 2016, an applicant must meet the following minimum wage and investment requirements to qualify for benefits under the Nebraska Advantage Act:

Nebraska Advantage Act
2015 Required Investment
2016 Required Investment
Tier 1
$    1 million
$1 million
Tier 2
$    3 million
$3 million
Tier 2 Large Data Center
$203 million
$200 million
Tier 4
$  12 million
$12 million
Tier 5
$  37 million
$36 million
Tier 5 Renewable Energy
$  20 million
$20 million
Tier 6
$11 million or $111 million
$10 million or $106 million
Compensation Credit
2015 Required
Annual Wage Level
2016 Required
Annual Wage Level

*Tier 6 only, state-wide average. Wage levels for each county available here.

Nebraska Advantage Rural Development Act
2015 Required Wage Level
2016 Required Wage Level
$12.33 per hour
$12.86 per hour

Nebraska Advantage Microenterprise Tax Credit Act
2015 Maximum Wage Paid
2016 Maximum Wage Paid
$1,154 per week
$1,188 per week

Len Sloup
Acting Tax Commissioner

December 17, 2015