Nebraska Advantage Act Sample Agreements

After a Nebraska Advantage Act application has been approved, the taxpayer and the Tax Commissioner will enter into a written agreement as required in Neb. Rev. Stat. § 77-5723(6). The Nebraska Advantage Act agreements listed below are the most current agreements. The agreements are not changed for a particular applicant, except for the applicant's specific information. Agreements may be updated each year due to legislative changes.

The sample agreements below are for informational purposes only.

•   Tier 1
• Tier 2
  • Tier 2 Web Portal or Data Center
  • Tier 2 Large Data Center¹
  • Tier 2 Large Data Center and Tier 5 Large Data Center¹
• Tier 3
• Tier 4
• Tier 5
  • Tier 5 Web Portal or Data Center
  • Tier 5 Large Data Center
  • Tier 5 Renewable Energy
• Tier 6 One Project Defined²
• Tier 6 Two Projects Defined²
• Tier 6 Cannot Amend²

¹A Tier 2 Large Data Center has two filing options:

• Tier 2 Large Data Center; or
• Tier 2 Large Data Center and Tier 5 Large Data Center.

  Paragraph 27 of the Tier 2 Large Data Center Agreement varies, depending on the filing option.

²A Tier 6 has three amendment options:

• One project defined;
• Two projects defined; or
• Cannot amend.

  Paragraphs 2 and 25 of the Tier 6 Agreement vary, depending on the amendment option.

If you have any questions regarding the agreements, please contact Garrett Nedved at 402-471-5862.