Nebraska Biodiesel Tax Credit Act
Retail dealers who sold and dispensed biodiesel on a retail basis through a motor fuel pump located at a taxpayer’s retail motor fuel site are eligible to earn a refundable income tax credit of 14 cents per gallon multiplied by the total number gallons of biodiesel sold in the prior calendar year. If the product sold is a blend of biodiesel, only the part of the product that is biodiesel, as defined in Neb. Rev. Stat. §77-7010(1), is eligible for the tax credit and not the entire blend.
The credit and can be used for the tax year of application against any income tax imposed by the Nebraska Revenue Act of 1967, and any excess credits may be refunded or carried over until fully utilized.
Retail dealers may submit an application to DOR from January 1 to April 15 of each calendar year for credit on sales made in the prior calendar year.
Nebraska Biodiesel Tax Credit Act Application, Form BDTC-A
Schedule I and II for 2025- Tax Credit Authorization Table
- Statutes
- Form 3800N, Nebraska Incentives Credit Computation, Worksheets, and Schedules
Neb. Rev. Stat. §77-7011(5) restricts the annual application period to January 1 through April 15. The submission link will be deactivated outside of the application period and DOR cannot accept applications submitted by any other method.
Contact Information
Kate Knapp
Tax Specialist Senior, Policy Section
Nebraska Department of Revenue
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818
402-471-5773
kate.knapp@nebraska.gov
