Nebraska Advantage Act (LB 312)

• Application Guide (10/31/2019)
• Forms
• Qualification Audit Documents (application date 09/06/2013 or later)
• Nebraska Advantage Act Qualification Audit Status Report (11/05/2024)
  Each Nebraska Advantage Act applicant must complete an audit before receiving benefits. The Nebraska Advantage Act Qualification Audit Status Report provides information on the stage of each pending audit. The description of the stages of an audit are described in the footnote to the status report.
• Nebraska Advantage Act Applications (Excel files)  
  The list of Nebraska Advantage Act Applications includes all taxpayers that have submitted an application with the required fee, even if the application was not complete and a date of application was not established. The last day to submit an application was December 31, 2020.
  • December 31, 2020
  • September 30, 2020
  • June 30, 2020
  • March 31, 2020
  • December 31, 2019
• Records Retention
• Required Annual Wages
• Revenue Rulings
• General Information Letters (GILs)
  • General Information Letter 29-20-1, Tax Incentives: Effect of the COVID-19 National Emergency on Recapture Under the Nebraska Advantage Act
  • Notice of the Expiration of GIL 29-20-2
• Sample Agreements
• Statutes 
• Nebraska Department of Economic Development
   

If you have any questions regarding the preparation of the application or changes to the project, contact Garrett Nedved at 402-471-5862 or garrett.nedved@nebraska.gov. Applications should be sent to the following address:

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