Incentives ImagiNE Nebraska Act Nebraska Advantage Act (no longer accepting applications) Nebraska Advantage Microenterprise Tax Credit Act Nebraska Advantage Research and Development Act Nebraska Advantage Rural Development Act Nebraska Affordable Housing Tax Credit Nebraska Higher Blend Tax Credit Act Nebraska Historic Tax Credit Nebraska Property Tax Credits New Markets Growth Investment Act Tax Credit NextGen (for beginning farmers) Renewable Chemical Production Tax Credit Act Urban Redevelopment Act Older Programs (no longer accepting applications) Nebraska Tax Incentives Annual Reports Revenue Rulings See Nebraska Department of Economic Development for other State administered programs Research and Development Act Statutes (LB 312) 77-5801. Act, how cited. 77-5802. Business firm, defined. 77-5803. Research tax credit; amount. 77-5804. Research tax credit; use. 77-5805. Building materials; sales or use tax; presumption. 77-5806. Applicability of act. 77-5807. Report. 77-5808. Employees; verification of status required.