Nebraska Relocation Incentive Act Credit and Deduction

Neb. Rev. Stat. §§ 77-3107 to 77-3112

LB 1023 (2024) (Sections 1 through 6). Operative for Taxable Years Beginning on or After January 1, 2025.

The Nebraska Relocation Incentive Act (Act) establishes a refundable tax credit for employers who pay relocation expenses for qualified employees. The Act also establishes a one-time election to exclude Nebraska source wages for a qualified employee. Both the employer refundable tax credit and the employee wage exclusion election are effective for taxable years beginning on or after January 1, 2025.

Nebraska Relocation Incentive Act Tax Credit for Employers 
Nebraska Relocation Incentive Act Employee Wage Exclusion

Contact Information

Julie Schuur
Revenue Tax Specialist Senior, Policy Section
Nebraska Department of Revenue
301 Centennial Mall South
Lincoln, NE 68509-8944
402-471-1445
julie.schuur@nebraska.gov