Department of Revenue

Revenue Ruling 99-26-1, Section 77-371 Fee Amounts, was issued June 26, 2026, and posted on the website.

All other current revenue rulings can also be found on the website.

WAGER Implementation Date Set for Cash Device Distributors June 15, 2026.

Tax Commissioner James R. Kamm has set the gambling winning setoff implementation date for entities licensed under the Mechanical Amusement Device Tax Act (MAD Act). As required by the Gambling Winnings Setoff for Outstanding Debt Act, Neb. Rev. Stat. §§ 9-1301 through 9-1313, and the MAD Act, Neb. Rev. Stat. §§ 77-3001 through 77-3014, beginning Tuesday, December 1, 2026, any entity holding a cash device distributor license or any licensed cash device operators who have placed a device in operation will be required to check the Winnings and Gambling Earnings Recovery (WAGER) database on every occurrence of a handpay to determine if there is a debt or an outstanding state liability owed by the winner prior to making a winnings payment. The MAD Act requires each distributor, operator, or employee or agent of any distributor or operator of a cash device to provide an IRS Form 1099 to each player that wins a prize in excess of $1,199 from a cash device placed into operation by such distributor or operator under Neb. Rev. Stat. § 77-3008(3). 

If the WAGER database indicates that a winner has a balance of debt or outstanding state tax liability, the entity must deduct the amount of debt and outstanding state tax liability identified in the WAGER database from the winnings and remit the amount deducted to the Nebraska Department of Revenue through WAGER. 

See the Notice to Cash Device Distributors for WAGER Implementation, issued April 13, 2026, for additional guidance.

eDASH Applications

The DOR will process completed eDASH applications in the order received until the applicable annual limit has been reached for each tax credit. All completed applications received on the same calendar date will be considered equally towards the applicable tax credit’s annual limit regardless of the time the application was submitted on that date. Application submissions are date and time stamped using Central Time zone. An application will be considered complete when all the information requested for the application has been submitted in eDASH.