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).

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

Application forms will be made available a later date and may be submitted starting January of 2026.

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