As required by the Gambling Winnings Setoff for Outstanding Debt Act (Act), Neb. Rev. Stat. §§ 9-1301 through 9-1313, beginning Tuesday, September 2, 2025, authorized gaming operators (operators) as defined in Neb. Rev. Stat. § 9-1103 and any corporation or association licensed under Neb. Rev. Stat. §§ 2-1201 through 2-1218 and authorized to conduct parimutuel wagering at a licensed racetrack will be required to check the Winnings and Gambling Earnings Recovery (WAGER) database to determine if there is a debt or an outstanding state tax liability owed by a winner prior to making a winnings payout of casino winnings, parimutuel winnings, or sports wagering winnings to which an individual is entitled when said winnings are required to be reported on Internal Revenue Service Form W-2G. 

If the WAGER database indicates that a winner has a balance of debt or outstanding state tax liability, the operator 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 (DOR) through WAGER.

The Family Caregiver Tax Credit Application, Form 3165, and the Licensed Health Care Provider Certification for the Family Caregiver Tax Credit Application, Form 3165C, are now available.

For tax years beginning on or after January 1, 2025, eligible family caregivers who provide care and support to an eligible family member and incur eligible expenditures during the taxable year may apply for this nonrefundable income tax credit. The credit equals 50% of the eligible expenditures incurred by the family caregiver during the taxable year, with a maximum credit of $2,000, or $3,000 if the eligible family member is a veteran or is diagnosed with dementia. Click here for more information.

• Food Bank, Food Pantry, Food Rescue Donation Credit, Form FDC
• Nebraska Pregnancy Help Act Notification of Intended Tax Credit, Form 3152-IC
• Nebraska Pregnancy Help Act Notification Regarding Intended Tax Credit, Form 3152-X
• Reverse Osmosis System Tax Credit, Form 1040N-OS
• Child Care Tax Credit Contribution Application, Form CCTC-A and Child Care Tax Credit Contribution Receipt, Form CCTC-R
• Nebraska Employer Tax Credit Application for Employing Convicted Felons, Form ETC-A

Estimated Payment Penalty Calculation Update–

DOR has revised Line 2 of the 2024 Form 2210N and Form 2220N to include the school district property tax credit allowed on the 2023 tax return to adjust the calculation of penalty for underpayment of 2024 estimated taxes.

LB 34 enacted in the 2024 special session removed the school district property tax credit from the income tax returns effective January 1, 2024, and placed the credit directly on the property tax statements. The adjustment to Line 2 of the 2024 Form 2210N and Form 2220N takes this income tax credit repeal into consideration in the calculation of penalty for underpayment of estimated tax. Taxpayers will not need to file a Request for Abatement of Penalty, Form 21, if you make the adjustment on line 2 of the 2024 Form 2210N or Form 2220N as instructed.