Nebraska Advantage Act Application Guide

The Nebraska Department of Revenue (DOR) provides two application tracks for taxpayers who are interested in participating in the Nebraska Advantage Act (Act), Neb. Rev. Stat. §§ 77-5701 through 77-5735. The standard-track application process is available to all taxpayers regardless of the size or complexity of the proposed project. These applications will be reviewed as expeditiously as possible within the statutory period. The fast-track application process is available to taxpayers whose projects are less complicated and who have previously received a Business Activity Prequalification Determination. DOR will approve or deny fast-track applications within 10 business days after receipt of a complete application. Taxpayers are encouraged to review the following information before choosing the application track that is right for their project.

A. Standard-track Application Process

The standard-track application process is available to all taxpayers who are otherwise eligible to participate under the Act. Applicants may apply under this process by filing a Nebraska Advantage Act Application, Form 312A. Applicants may choose to file a Nebraska Advantage Business Activity Prequalification Form, Form 312PQ, before filing a standard-track application. Standard-track applications will be reviewed by DOR as expeditiously as possible within the statutory period.

Who is Eligible

All taxpayers who are otherwise eligible to participate under the Act may apply using the standard-track application process.

How to Apply

Step 1: Choose Whether to File a Nebraska Advantage Act Business Activity Prequalification Form, Form 312PQ

Standard-track applicants may choose to file a Nebraska Advantage Business Activity Prequalification, Form 312PQ, prior to filing a standard-track application for a project in any tier under the Act. Standard-track applicants are not required to file a Form 312PQ. The Form 312PQ, is not a Nebraska Advantage Application and it does not establish an application date. No fee is required to file the Form 312PQ. The Form 312PQ allows a taxpayer to receive a determination from DOR regarding whether its business activities qualify under the Act before additional time and money is spent completing a standard-track application. 

If you file a Form 312PQ, you will receive a Prequalification Determination that will indicate whether your business activities are qualified activities for a project under a specific tier under the Act. If you receive a Prequalification Determination and your business activities are approved, you will be able to skip the qualified business activity section when you complete your standard-track application, Form 312A, if you attach a copy of your Prequalification Determination. Note, if your business activities change after you file your Form 312PQ, your Prequalification Determination is no longer valid. The Prequalification Determination is valid only if the information provided in the Form 312PQ continues to accurately describe your project business activities. If your project business activities materially change, you may not rely on your Prequalification Determination and must complete the questions about business activities on the standard-track application.

The Prequalification Determination may not be appealed. If you disagree with the Prequalification Determination, you must file a Nebraska Advantage Act Application, Form 312A, including the qualified business activity section, to preserve your right to appeal.

Step 2: File Nebraska Advantage Act Application, Form 312A 

Whether or not you choose to submit a Form 312PQ, you must file a Nebraska Advantage Act Application, Form 312A, to receive Tax Commissioner approval for each project. To establish an application date, you must submit a complete Form 312A. If the application is incomplete, DOR will issue a request for the missing information. An application is considered complete when DOR has received complete responses to all application questions, all required schedules and attachments, and the appropriate application fee. 

Step 3: Approval or Denial

The Tax Commissioner will make a determination to approve or not approve an application as expeditiously as possible within the statutory period. While most applications receive a determination in a significantly shorter amount of time, Neb. Rev. Stat. § 77-5723(5) provides that the Tax Commissioner must approve or not approve an application within 180 days after the date of application. The 180 days does not include any days during which DOR waits for a response from the applicant. Approved applications will result in DOR mailing a written agreement to the taxpayer for the applicant’s signature. If an application is denied, applicants will receive a notice of denial. The applicant may choose to file a protest with DOR’s Legal Section within 60 days after the notice of denial is mailed. When the protest is resolved, the Tax Commissioner will issue a final order which may be appealed to the District Court of Lancaster County within 30 days.

B. Fast-track Application Process 

The fast-track application process is an expedited incentive application review process that is available to applicants whose projects consist of a single entity and single location. Eligible applicants may apply by filing a Nebraska Advantage Act Application - Single Location/Single Entity, Form 312A-SL. DOR will approve or deny applications filed through this process within 10 business days after the submission of a complete application.

Who is Eligible

DOR offers fast-track review to applicants whose projects involve a single location. Applicants who desire fast-track review must apply for a Nebraska Advantage Act (Act) project using a Nebraska Advantage Act Application-Single Location/Single Entity, Form 312A-SL. To be eligible for expedited review, all applicants must first file a Nebraska Advantage Act Business Prequalification, Form 312PQ, and receive a Prequalification Determination. The specific requirements are described below. Note: All other applicants must apply using the Nebraska Advantage Application, Form 312A. The standard Form 312A will be processed as expeditiously as possible within the 180 days, plus tolling, allowed by Neb. Rev. Stat. § 77-5723.

Requirements:

• Single Entity. All activities are conducted by the business entity that is applying for benefits. All workers to be counted in the base year or number of new employees are employed by the applicant entity. All investment is held by the applicant entity.
• Single Location. All project activities are conducted at a single location. 
• All activities at the single location are included in the project. All activities taking place at the project have been approved as qualified activities on the entity's Form 312PQ determination for the Tier selected.
• Project is not a Tier 6. 

How to Apply

Step 1: File a Nebraska Advantage Act Business Activity Prequalification Form, Form 312PQ

All fast-track applicants must file a Nebraska Advantage Act Business Activity Prequalification, Form 312PQ, and receive a Prequalification Determination that approves all business activities at the location before they are eligible to file a fast-track application. Form 312PQ, is not a Nebraska Advantage Application, and does not establish an application date. No fee is required to file the Form 312PQ. Allow sufficient time to receive a Prequalification Determination before you plan to file your fast-track Nebraska Advantage Application, Form 312A-SL.The length of time DOR will take to review this form will depend on the complexity of the project and the completeness of the taxpayer’s responses to each item. Most taxpayers will receive a Prequalification Determination between 5 and 30 business days after the Form 312PQ is filed. More complicated projects may take longer to review.

You will receive a Prequalification Determination that will indicate whether your business activities are qualified activities for a project under a specific Tier in the Act. If your business activities are qualified, you must attach a copy of your Prequalification Determination to your Nebraska Advantage Application, Form 312A-SL. The Prequalification Determination is valid only if the information provided in the Form 312PQ continues to accurately describe your current business activities. If your business activities materially change, you must file a new Form 312PQ accurately describing your current business activities. If the circumstances or activities of your project have materially changed and you are no longer eligible to file a fast-track application, you may apply using a Nebraska Advantage Act Application, Form 312A. See discussion of Standard Track Application Process above.

The Prequalification Determination may not be appealed. If you disagree with the Prequalification Determination, you must file a Nebraska Advantage Act Application, Form 312A, including the qualified business activity section, to preserve your right to appeal.

Step 2: File Application Form 312A-SL

The Act requires that an application be filed for each project. After you receive your Prequalification Determination approving your business activities, you may prepare and file a fast-track application, Form 312A-SL. To establish an application date, you must submit a complete Form 312A-SL. If the application is incomplete, DOR will issue a request for the missing information. An application is considered complete when DOR has received complete responses to all application questions, all required schedules and attachments, and the appropriate application fee. DOR will approve or deny the application within 10 business days of the application date.

Step 3: Approval or Denial

The Tax Commissioner will approve or deny the fast-track application within 10 days of your established application date. If your application is approved, DOR will mail you a written agreement for your signature. If you receive a notice of denial, you will receive an explanation of the basis of the denial within 30 days.

You have the following options if your application is not approved:

1. The applicant may choose to file a protest of the denial with DOR’s Legal Section, within 60 days of the denial; or
2. The applicant may elect to move to the standard-track Form 312A process. The applicant may file a Form 312A, provide additional information, and engage in correspondence with DOR to pursue approval of the plan. No new fee will be due with the filing of the subsequent Form 312A.
3. The applicant may choose to do nothing and the denial will become final after 60 days. 

Benefits of Using the Fast-track Application Process

• The benefits of the Fast-track Process include the following:
• The Prequalification Determination is received prior to submitting the application. This provides the applicant more information on the status of the project which can help in planning. There is no application fee associated with this filing.
• You receive an approval or denial of your application within 10 business days of your application date.

Note: Refer to the Nebraska Advantage Act statutes for statutory definitions of terms. The definitions stated in these instructions do not supersede, alter, or otherwise change any provisions of the Nebraska tax code, regulations, DOR rulings, or court decisions.

Note: Any reference to Tier 2 includes Tier 2 WP/DC and Tier 2 LDC unless otherwise stated. Any reference to Tier 5 includes Tier 5 WP/DC, Tier 5 LDC, and Tier 5 RE unless otherwise stated.

Applicant. An applicant is one or more persons listed in the application, or in an amendment to the application, who performs the qualified business activities at the project, and is part of the taxpayer.

Base Year. The base year is the year prior to the year of application. For a Tier 5 LDC project, the base year is the last year of the Tier 2LDC entitlement period relating to direct sales tax refunds.

Consolidation. Consolidation is a type of interdependence. It occurs when one location, other than the headquarters, receives or distributes all of the goods or information from or to all other locations in the State.

Contiguous locations. Contiguous locations are parcels that are touching or have a common boundary between them.

Credit Refund. A credit refund is a refund to the applicant of Nebraska and local sales and use taxes paid on otherwise non-refundable purchases made after the year the minimum levels of investment and employment were met, through the end of the carryover period. The credits used must have been earned in a prior year. For Tiers 1, 2, 3, and 4, purchases eligible for the credit refund must have been used at the project. A Tier 1 applicant may claim 50% of sales and use taxes paid on qualified property placed in service after the year of qualification as a credit refund. For Tier 2 LDC and Tier 6 purchases to be eligible for a credit refund, it must have been used in Nebraska by the applicant.

Cumulative Investment. The cumulative investment is all investment made on or after the date of application and prior to the end of the current year, less retirements of the value owned property previously claimed and the value of leases no longer in effect. Cumulative investment determines whether a project has attained or maintained the required investment level. 
For information on how to calculate cumulative investment, see Form 312 N, Schedule B.

Direct Refund of Sales and Use Taxes. A direct refund is a refund to the applicant of Nebraska and local sales and use taxes on the purchase or lease of qualified property for use at the project, or on the purchase or lease of an aircraft for use in connection with the project, which is placed in service during the attainment or entitlement period. For Tier 1 projects, only 50% of the sales and use taxes paid are eligible for a direct refund. An unrelated owner of a building leased to the applicant can file for a direct refund of sales tax paid on property incorporated into real estate.

Equivalent Employee. Equivalent employees means the number of employees computed by dividing the total hours paid in a year by the product of 40 times the number of weeks in a year. This number is often referred to as the number of Full-Time Equivalent Employees or “FTEs.” 

Headquarters. The headquarters is where the executive management for the entity is located.

Interdependence. The degree to which the employment and investment at each location is related to the employment and investment at each other location as part of the project plan. Interdependence is evidenced by a material flow of goods or services between project locations. A headquarters shall be presumed to be interdependent with any other location directly controlled by such headquarters. The inclusion of a headquarters location in the project does not make all other locations interdependent with each other.

Investment. Investment is the value of qualified property incorporated into or used at the project. For qualified property owned by the taxpayer or leased from a related person, the value is the amount capitalized and depreciated for federal tax purposes. For qualified property leased by the taxpayer from an unrelated person, the average net annual rent is multiplied by the number of years of the lease for which the taxpayer was originally bound, not to exceed ten years. This includes land that is rented in connection with, and incidental to, a building that is leased.

Nebraska Average weekly wage. The Nebraska average weekly wage for any calendar year means the most recent average weekly wage paid by all employers in all counties in Nebraska as reported by the Department of Labor on October 1 of the calendar year prior to application.

Number of New Employees. The number of new employees is equal to the lesser of the Method 1 or Method 2 calculations. Employees hired after the date of application that are not timely confirmed as authorized to work in Nebraska are not included in the Method 1 or Method 2 calculations. 

• Method 1. Subtract the number of equivalent base-year employees from the number of equivalent employees who are employed at the project during the current year.
• Method 2.
  • Tiers 1, 2, 3, and 4. Calculate the number of equivalent employees at the project who are not base-year employees and who are paid wages at a rate of at least 60% of the Nebraska average weekly wage for the calendar year of application.
  • Tier 6. Calculate the number of equivalent employees at the project who are not base-year employees and who are paid compensation at a rate equal to or greater than the Tier 6 weekly required compensation for the calendar year of application. The employee must be paid a wage equal to 200% of the county average weekly wage for the county or counties in which the project is located or 150% of the state average weekly wage, whichever is greater. If the project is located in more than one county, the highest county average weekly wage will be used to determine the Tier 6 weekly required compensation.
• Tier 5 Only: The number of new employees is equal to Method 1 calculation. 

For information on how to calculate the number of new full-time equivalent employees, see Form 312N, Schedule A.

Project. The application and approved amendments define the project. This includes defining the qualified business activities that will be engaged in, the entities conducting the qualified business activities, and the locations of the project. 

Qualified Business. An applicant must be conducting a qualified business activity at a project location. The qualified business activities differ by the tier selected. For a complete list of qualified business activities, refer to Neb. Rev. Stat. § 77-5715. 

Qualified Property. Qualified property is any tangible property of a type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended (IRC), or the components of such property, that will be located and used at the project. Qualified property does not include: (1) aircraft, barges, motor vehicles, railroad rolling stock, or watercraft; or (2) property that is rented by the taxpayer to another person. Qualified property of the taxpayer, which is located at the Nebraska residence of a teleworker working on tasks interdependent with the work performed at the project, is deemed to be located and used at the project

Related persons. Related persons means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under either IRC § 267(b) and (c) or IRC § 707(b).

Single Direction Flow of Goods and Services. Single direction flow of goods and services is a type of interdependence. It occurs when a good or service starts at one location, other than the headquarters, and the product or service consistently moves from the original location to each of the next locations in the same pattern. 

Taxpayer. A taxpayer is any person subject to sales and use taxes under the Nebraska Revenue Act of 1967 and subject to income tax withholding under Neb. Rev. Stat. § 77-2753; and any entity that is or would otherwise be a member of the same unitary group, if incorporated, that is subject to sales and use taxes and income tax withholding. Taxpayer does not include a political subdivision or an organization that is exempt from income taxes under IRC § 501(a), as amended. Political subdivision includes any public corporation created for the benefit of a political subdivision and any group of political subdivisions forming a joint public agency, organized by interlocal agreement, or utilizing any other method of joint action.

Unitary Group. For purposes of the Act, a unitary group is a business that is conducted as a single economic unit by one or more corporation or other business entity with common ownership and includes all activities in different lines of business that contribute to the single economic unit. Common ownership means one or more business entity owning fifty percent or more of another business entity.

Use Tax. Use tax is a complement to the state and local sales tax. Use tax is due only if the state or local sales tax was not paid. It is imposed at the same rate and on the same transactions as the sales tax. If the local sales tax is not properly paid on the original purchase, the local use tax is owed. 

Year. Year means calendar year.

Year of Qualification. The year of qualification is the first year in which the project meets the required minimum employment and investment levels to receive benefits under the Act.

A. Eligible Entities

An application can be filed by one or more entities that are subject to sales and use tax on purchases for its own use, and is subject to income tax withholding on wages to employees. More than one entity can be included as an applicant for a single project if there is sufficient ownership and unitary attributes for the entities to be one taxpayer under the Act. The entities do not all have to be C corporations.

Certain entities are not eligible to participate in the Nebraska Advantage Act program. An application will not be accepted from any one of the following:

1. A political subdivision; or
2. An organization that is exempt from income taxes under IRC § 501(a).

B. How to Submit Your Application or Form 312PQ

1. The application can be sent by certified mail or first class U.S. Mail or overnight mail, with a U.S. Postal Service postmark; via the United States Postal Service; or
2. The application can be hand-delivered to any DOR Taxpayer Assistance office.

The original application cannot be submitted electronically or by email. If the applicant authorizes the use of email by including an email address with a signature on the original application, DOR will accept an emailed response to application related correspondence.

C. Application Date

The application date is the date DOR receives a complete application. A complete application is an application in which the applicant has provided a reasonable response to each of the items required in the application, even if the responses provided may need further clarification. If the application is incomplete when received, DOR will notify the applicant of the items needed to complete the application. In that case, the application will be deemed complete on the date that DOR receives the last item needed for a complete application.

The method of delivery will determine the date of the last item needed for a complete application. If there is a certified mailing receipt stamped by the United States Postal Service or a U.S. Postal Service postmark on the last item needed for a complete application, this will be used as the application date. Otherwise, the date the last item required to complete the application is received by DOR is the application date.

The application date will determine what qualified property can be counted toward attaining the investment level. Only property placed in service after the date of a complete application will count toward attainment of the investment thresholds, the investment tax credit, and the refund calculations. The application date also establishes the required wage rate and the base year that are used for the calculation of employment growth.

D. Project Definition

The Act allows an applicant to define a project to include a single entity, more than one entity within the definition of a taxpayer per Neb. Rev. Stat. § 77-5719, a single location, multiple locations, or a portion of the activities at a location. 

1. Interdependence of Multiple Locations. If the project is to include more than one location sufficient documentation must be provided to show that the employment and investment at different locations are interdependent parts of the plan. DOR considers the following factors when assessing whether project locations are interdependent:
   
   1. There must be a material flow of goods or information between locations for them to be interdependent.
   2. The corporate headquarters is deemed interdependent with any other location controlled by that headquarters. If a project includes a headquarters and two other locations. The two other locations must be shown to be interdependent.
   3. Locations that are contiguous with each other or which form one interconnected system are considered to be one location for determining whether the project locations are interdependent.
   4. Merely showing the locations are part of a unitary business is not sufficient.
2. Segregation of Qualified and Non-Qualified Business Activities. Applicants that conduct both qualified and non-qualified business activities:
   
   1. By Location. If the taxpayer has multiple locations in Nebraska but is not a statewide project, they must list all of the addresses of the locations that will be included in the project. Each taxpayer business location on the date of application must be listed if it is to be in the project. Any existing Nebraska location not listed on the application will be excluded for the life of the project. The taxpayer should separately list multiple addresses within the same city or municipality. If a taxpayer has multiple addresses at contiguous locations, each address must be listed separately.
   2. Within a Location. If the taxpayer conducts both qualified and non-qualified business activities at a single project location, the accounting records must segregate the activities in the payroll, asset, and accounts payable systems.
3. Concurrent or Sequential Projects. A taxpayer may have more than one project at a time, as long as the projects are distinct from each other. See Revenue Ruling on Subsequent Applications (add # of ruling). An application may be filed for concurrent or sequential projects, but the same investment and employment may not be included in more than one project.
4. Tier Selection. The applicant selects the type of project [Tier 1, 2, 2 Web Portal or Data Center (2WP/DC), 3, 4, 5, 5 Web Portal or Data Center (5WP/DC), 5 Renewable Energy, or 6].
   
   1. Ability to amend the tier selected. You may only amend down to a project with lesser benefits. A project may not be amended to Tier 1 due to the differences in qualifying activities, benefits, and project time frames. A Tier 6 project may only be amended if an alternative plan was defined in the application process and the project agreement allows for an amendment. See Amending a Nebraska Advantage Act Agreement, Revenue Ruling 29-13-1.
   2. Ability to apply for consecutive Tier 2 LDC and Tier 5 LDC projects. An applicant for a Tier 2 LDC project may apply for a Tier 5 LDC project at the same time the Tier 2 LDC application is filed. If not selected at the time of the Tier 2 LDC application, the Tier 5 LDC application may be filed later as long as it is dated prior to the end of the entitlement period relating to direct sales tax refunds for the Tier 2 LDC. A Tier 5 LDC project cannot be applied for on its own without a preceding Tier 2LDC project.
   3. Tier 2 or Tier 5 with property tax benefits. A Tier 2 WP/DC or Tier 5 WP/DC must be selected at the time of the application for the project to be eligible for any property tax benefits for computer systems and peripheral components. A taxpayer who has met the required levels of employment and investment for the selected tier, taking into account only the employment and investment at the web portal or data center, will be eligible for the property tax exemption on computer systems and peripherals.
5. Changes to the Project Definition.
   
   1. Removal of Entities or Locations. Entities and locations listed in the application cannot be removed. The only way to remove an entity or location after the application is submitted is to withdraw the initial application and submit a subsequent application without the entity or location. A new application fee must be submitted with the subsequent application.
   2. Addition of Entities or Locations prior to the Date the Tax Commissioner Approves the Project. Otherwise eligible entities and locations may be added after submitting your application if DOR receives a supplemental application page prior to the date the Tax Commissioner approves the project.
   3. Addition of Entities or Locations after the Date the Tax Commissioner Approves the Project.
      
      1. Any entity not listed in the application which existed and conducted a qualified business activity in Nebraska is excluded for the life of the project. If the entity is new, or did not conduct a qualified business activity in Nebraska prior to the agreement date, it may be added by filing a Form 312N, Schedule III.
      2. Any location not listed in the application which was owned or leased by the applicant prior to the agreement date will be excluded for the life of the project. Any location purchased or leased after the date of application may be added by filing a Form 312N, Schedule III. 

E. Electronic Verification of Employees' Work Eligibility 

The Nebraska Advantage Act requires taxpayers to utilize E-Verify, the federal electronic verification program, to ensure that new employees are legally able to work in the United States. An application will not be accepted from a taxpayer unless they are registered for E-Verify. The application requests a copy of the Company Information page from E-Verify to confirm registration.

E-Verify is a free and simple to use web-based system that electronically verifies the employment eligibility of newly hired employees. E-Verify allows participating employers to electronically compare employee information taken from the Form I-9, Employment Eligibility Verification, against Social Security Administration, Department of Homeland Security, and Department of State databases. For additional information, go to the U.S Citizenship and Immigration Services’ website and click on the E-Verify button at the left of the page.

Example of the Company Information page:

Prior to approval of tax incentive benefits and during subsequent reviews of benefits claimed, the taxpayer must provide proof of timely confirmation of employment eligibility. Examples of documents for the taxpayer to retain include, but are not limited to, the following:

• Case Verification Number; 
• Copies of the Case Details page which includes the Case Verification Number; and 
• The User Audit Report which provides general data on cases.

Benefits will not be granted for newly hired employees unless the applicant can prove that it has timely electronically verified the work eligibility status of all newly hired employees employed in Nebraska. In addition, all hours worked by, and compensation paid to, any employee who is not timely confirmed as eligible to work in Nebraska will be excluded from the calculation of any tax incentive. The employment confirmation must be completed in a timely manner, see Revenue Ruling 29-13-3. 

F. Business Activities

The explanation of the qualifying business activity should include enough information to provide an outside person a general understanding of the business operations. Check the boxes that best describe the qualifying business activities performed by the taxpayer at the listed project locations without selecting multiple boxes for the same activities.

G. Refunds and Credits

The expected refunds listed in item 7 of your application, either Form 312A, or Form 312A-SL, should be based on the year the refunds are expected to be paid by DOR. The project must complete its year of qualification, prepare its books and records, and have verification approved by DOR, before the company can file for the refunds. The direct refunds due to investment and credits taken as sales tax refunds should be based on the best estimate of when the project will qualify and should estimate at least three years of refund payments. Refer to the example below: 

Example: 

Facts —

• The application was filed on September 27, 2016.
• The applicant selected Tier 2. To be eligible for benefits, the project must have at least $3 million in cumulative net investment and at least thirty, new full-time equivalent employees. The new employees must earn the required wage rate.
• There will be $500,000 in office furniture and computers placed in service in 2017.
• The company will construct a $2 million building in 2018.
• There will be $1 million dollars in machinery placed in service in 2019.
• In calendar year 2019, the project will have 45 new full-time equivalent employees.
• The project purchases are subject to 5.5% state sales tax and 1.5% city sales tax.
• The purchases of qualifying investment in 2020 to 2022 are expected to be $200,000 per year.
• The non-qualifying purchases subject to sales or use taxes used at the project are estimated to be $100,000 per year.
• Expected Year of qualification is the calendar year end 12/31/19. The project will have met the minimum investment and employment requirements. 

*$35,000 + 65,421 + 14.000 = $184,421

H. Federal Income Tax Return

The federal income tax return provided should be a signed copy and should at least include copies of the first five pages, consolidating schedules supporting the first five pages, Affiliations Schedule (Form 851) and a copy of each Shareholder's Share of Income, Credits, Deductions, etc. (Schedule K-1). A pro-forma federal return is not acceptable.

I. Signature

The application needs to be signed by an authorized person (Owner, Partner, Corporate Officer, or a person authorized by a completed Power of Attorney, Form 33).

Record Retention Guide: All Applicants should retain documents to verify that they have met the minimum required levels. Refer to the Records Retention Guide on DOR’s website.

For additional information regarding completing an application under the Nebraska Advantage Act, please refer to DOR’s website.

For assistance in completing an application, please contact Garrett Nedved at 402-471-5862 or email at garrett.nedved@nebraska.gov. 

Tax Incentives
Nebraska Department of Revenue
301 Centennial Mall South
PO Box 98944
Lincoln, NE 68509-8944