Important Information for Volunteer First Responder Organizations Formed to Serve an Entire Nebraska County

LB 760 amends the existing Volunteer Emergency Responders Incentive Act to add any volunteer first aid, rescue, ambulance, or emergency squad, or any volunteer fire company, association, or organizations that report to any Nebraska county. Previously the Act had included only those organizations reporting to a city, village, or rural or suburban fire protection district. LB 760 includes a provision that allows additional time for the organization and the county to submit to the Nebraska Department of Revenue (Department) a certified list of those individuals who meet the criteria stated in the Act. First responders listed on both a 2016 and 2017 certified list may claim a $250 credit on the individual’s  2017 Nebraska Individual Income Tax Return, Form 1040N, or the  Nebraska Amended Individual Income Tax Return, Form 1040XN.

Qualified county organizations have 20 days from the April 12, 2018 enactment date of the law, or until May 2, 2018, to prepare the lists of qualified responders with the names, addresses, last four digits of the Social Security numbers, and points earned in the calendar year, and present them to the county for certification. The county must certify and submit separate certified lists for tax years 2016 and 2017, but is encouraged to use the  Annual Certification for the Volunteer Emergency Responders Incentive Act form available on the Department's website for each year. The county board has until May 12 to certify the qualified responders and forward the completed and signed list to the Department. 

Note: LB 760 ONLY extends the time to file the Annual Certification for 2016 and 2017 for counties that were not previously included in the Act. Cities, Villages, and Rural or Suburban Fire Protection Districts that did not meet the February 15, 2017 and February 15, 2018 deadlines may not submit additional certification lists because of LB 760. After this year, Counties, Cities, Villages, and Rural or Suburban Fire Protection Districts MUST all submit their certified lists of qualified individuals by the February 15 due date each year. If you have questions please contact our Taxpayer Assistance office at 800-742-7474 or 402-471-5729.