School Readiness Tax Credit for Staff Member
New information regarding submitting the School Readiness Tax Credit Applications.
Nebraska Department of Revenue (DOR) will publicize on our website the date the applications will be available for submission. Sign up for a free subscription service at the DOR's website to receive email updates regarding the applications availability.
Applications for the School Readiness Tax Credit Act Staff Member; and the Childcare and Education Provider will be submitted electronically through the Electronic Document & Application Submission Hub (eDASH).
Neb. Rev. Stat. §§ 77-3601 to 77-3607
The School Readiness Tax Credit Act, as amended by LB 754 (2023), provides two separate income tax credits beginning with tax year 2024. A refundable staff member income tax credit as listed below and a nonrefundable provider credit.
Credit for Staff Member or Self-Employed Individual of an Eligible Program. A refundable income tax credit is available to an individual who was employed with, or who is a self-employed individual providing child care and early childhood education for, an eligible program for at least six months during the taxable year and was classified in the Nebraska Early Childhood Professional Record System (NECPRS). For tax year 2025, eligible staff members receive a tax credit equal to:
A) $2,373 for a Level One classification;
B) $2,683 for a Level Two classification;
C) $2,992 for a Level Three classification;
D) $3,302 for a Level Four classification; and
E) $3,611 for a Level Five classification.
Applications will be submitted using the DOR’s eDASH. Each year the DOR will publish the application submission date on the DOR's website. Before beginning, you are required to attain the Attestation from the NECPRS. You will need to enter the Attestation application number assigned by the NECPRS when using eDASH.
Please note that an eligible staff member does not include certificated teaching and administrative staff employed by programs established pursuant to section 79-1104.
DOR will process the staff member and provider applications in the order received. The tax credit may only be claimed after your application has been approved in writing by DOR. Please allow four weeks for DOR to process and respond to your application.
The total amount of tax credits available is shared by the staff member and provider programs and limited to $7.5 million per tax year.
For the 2025 tax year, the School Readiness Tax Credit for staff members will apply using the eDASH portal. When the eDASH portal is open, you can apply by clicking the eDASH link below. The eDASH system is fast, easy, and secure.
DOR will publicize when the eDASH is open.
Subscribe to receive notification when the application is available.
