School Readiness Tax Credit Act

Neb. Rev. Stat. §§ 77-3601 to 77-3607

The School Readiness Tax Credit Act, as amended by LB 754 (2023), provides two separate income tax credits beginning with tax year 2024 that require taxpayers to submit an application to DOR.

School Readiness Tax Credit for Childcare and Education Provider (Nonrefundable Tax Credit)

School Readiness Tax Credit for Staff Member (Refundable Tax Credit)

Tax Credit Authorization Table