Individuals with Intellectual and Developmental Disabilities Support Act

Neb. Rev. Stat. §§ 77-3154 through 77-3162

LB 937 (2024) (Sections 34 through 42). Operative for taxable years beginning on or after January 1, 2025.

The Individuals with Intellectual and Developmental Disabilities Support Act (Act) establishes one refundable income tax credit for direct support professional employees and three separate nonrefundable income tax credits for employers for tax years beginning on or after January 1, 2025, that require taxpayers to submit an application to the Nebraska Department of Revenue (DOR).

Employment and service dates in the calendar year qualify applicants for the credit(s) to be claimed on their income tax return that begins on or after January 1 of that calendar year.

      IIDDSA Refundable Tax Credit (Direct Support Professional Employees)
      IIDDSA Nonrefundable Tax Credit (Employers/Providers)

eDASH Update: Application submission for the Individuals with Intellectual and Developmental Disabilities Support Act Employer Tax Credit Application, Form 3154, and the Individuals with Intellectual and Developmental Disabilities Support Act Direct Support Professional Tax Credit Application, Form 3157-A, is currently closed. DOR will publicize on our website the date that applications for the 2026 tax year will be available for submission in eDASH. Sign up for a free subscription service on DOR’s website to receive email notifications regarding the updated application submission date.

Statutory Limitation

The total amount of tax credits available for all tax credits established under the Act for each State fiscal year is: 
July 1, 2025, to June 30, 2026               $1,000,000
July 1, 2026, to June 30, 2027               $1,500,000
State fiscal years after                           $2,000,000