2023 Nebraska Legislative Changes

An eligible partnership or S corporation may now file an election with the Nebraska Department of Revenue to be subject to Nebraska income tax for tax years beginning on and after January 1, 2018. (LB754 – Sections 11 through 13, and 16, Operative June 1, 2023.

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Resident individuals may now submit the First Responder Certificate of Verification & Authorization for Release of Information, Form FRVA to the Nebraska Department of Revenue.  The Form FRVA is one step in the process of law enforcement officers, firefighters and/or their legal dependents applying for a resident tuition waiver at Nebraska educational institutions of higher learning under the First Responder Recruitment and Retention Act.

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Charitable organizations exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code may now file an Application to Become a Certified Nebraska Scholarship – Granting Organization, Form NSGO-A with the Nebraska Department of Revenue. The Opportunity Scholarship Act LB 753 (2023) established a program to provide scholarships for eligible students to attend qualified privately operated elementary and secondary schools in Nebraska. The scholarships are funded by cash contributions made to scholarship-granting organizations, which may qualify the donor for a nonrefundable tax credit for taxable years beginning on or after January 1, 2024.

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Did you claim your Refundable Nebraska Income Tax Property Tax Credit on your individual income tax return? If not you may file an Amended Nebraska Property Tax Incentive Credit Computation, Form PTCX to easily claim the credit. Business entities, including estates and trusts, will need to file amended returns.  

Click here for Nebraska Property Tax Credit Information

Refundable tax credit application for sellers of higher blend ethanol gasoline is now available.

The revised Nebraska Higher Blend Tax Credit Act Application, Form HBTC-A, is now available. Nebraska retail dealers who sold and dispensed E-15 or higher ethanol blends of gasoline at their retail sites during the 2021 and 2022 calendar years are eligible to receive refundable tax credits.

The application and instructions can be found on the Nebraska Higher Blend Tax Credit landing page.

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