School Readiness Tax Credit for Staff Member
The Nebraska Department of Revenue (DOR) will begin accepting applications for the School Readiness Refundable Tax Credit for Staff Members and the School Readiness Nonrefundable Tax Credit for Childcare and Education Providers in DOR’s Electronic Document & Application Submission Hub (eDASH) beginning February 2, 2026, at 8:30 a.m. Central Time for tax year 2025. Applications will only be accepted through eDASH. DOR will provide an email update if the opening date changes.
The DOR will process completed applications in the order received until the annual limit has been reached. All completed applications received on the same calendar date will be considered equally towards the annual limit regardless of the time the application was submitted on that date. Application submissions are date and time stamped using Central Time zone. An application will be considered complete when all the information requested for the application has been submitted in eDASH.
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 open beginning February 2, 2026, at 8:30 a.m. Central Time for tax year 2025. DOR will provide an email update if the opening date changes to GovDelivery subscribers.
Subscribe to receive notification when the application is available.
Please review the following information prior to completing Form SR-3605 in eDASH:
Instructions to Apply for the Tax Credit
School Readiness Tax Credit Act – Staff Member Application, Form SR-3605 Required Information
