Revenue Ruling 29-16-1
Nebraska Advantage Tax Incentives


Wage and Investment Levels for
2017 Nebraska Advantage Act Applications

November 21, 2016

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.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at to get updates on your topics of interest.


What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2017?


Beginning with applications filed on or after January 1, 2017, an applicant must meet the following minimum wage and investment requirements to qualify for benefits under the Nebraska Advantage Act:

Nebraska Advantage Act
2016 Required Investment
2017 Required Investment
Tier 1
$1 million
$1 million
Tier 2
$3 million
$3 million
Tier 2 Large Data Center
$200 million
$200 million
Tier 4
$12 million
$11 million
Tier 5
$36 million
$34 million
Tier 5 Renewable Energy
$20 million
$20 million
Tier 6
$10 million or $106 million
$10 million or $100 million
Compensation Credit
2016 Required
Annual Wage Level
2017 Required
Annual Wage Level

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

Nebraska Advantage Rural Development Act
2016 Required Wage Level
2017 Required Wage Level
$12.86 per hour
$13.27 per hour

Nebraska Advantage Microenterprise Tax Credit Act
2016 Maximum Wage Paid
2017 Maximum Wage Paid
$1,188 per week
$1,236 per week

Tony Fulton
Tax Commissioner

November 21, 2016