School Readiness Tax Credit Act

***If your Eligible Program Name does not appear please use ZZDOR as the program name. DOR will follow up with you to verify your information, which may require extra processing time. You must be able to provide your programs Step Up to Quality Rating at this time. This must be filed by 11:59 p.m. CST to count for that day.***

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 that require taxpayers to submit an application to DOR.

School Readiness Tax Credit for Childcare and Education Provider (Nonrefundable Tax Credit)

School Readiness Tax Credit for Staff Member (Refundable Tax Credit)

Tax Credit Authorization Table