How to Qualify
ImagiNE Nebraska is designed with all businesses in mind. Businesses qualify for incentives by adding full-time equivalent employees (FTE’s) and new investment in Nebraska. To see which level best fits the needs of your business, follow the links below.
Application Levels – Quick Links |
Jobs Required |
Investment
|
| Economic Redevelopment Areas | 5 FTE | $250,000 – $1 Million |
| Manufacturing Growth and Expansion (Rural) | 5 FTE | $1 Million |
| Manufacturing Growth and Expansion (Urban) | 10 FTE | $1 Million |
| Growth and Expansion | 10 FTE | $1 Million |
| Quality Jobs | 20 FTE | None |
| Quality Jobs Investment | 30 FTE | $5 Million |
| Mega-Project | 250 FTE | $250 Million |
| Modernization | N/A | $50 Million |
- Economic Redevelopment Areas
- Manufacturing Growth and Expansion (Rural)
- Manufacturing Growth and Expansion (Urban)
- Growth and Expansion
- Quality Jobs
- Quality Jobs Investment
- Mega-Project
- Modernization
Qualifications |
|
| Job Growth Requirement | 5 Full Time Employees |
| Investment Required | $250,000 – $1 Million* |
| Wage Threshold | 70% NE Avg. Wage ($19.27)* |
| Qualified Locations |
Limited to Economic Redevelopment Areas |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 6% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 5 Full Time Employees |
| Investment Required | $1 Million* |
| Wage Threshold | 70% NE Avg. Wage ($19.27)* |
| Qualified Locations | Limited to Counties with Populations Less Than 100,000 |
| Business Activities | Manufacturing (NAICS 31-33), including pre-production services; or services provided on aircraft brought into the state |
Benefits |
|
| Wage Credit | 6% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% or 7% if $10,000,000 Investment |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 10 Full Time Employees |
| Investment Required | $1 Million* |
| Wage Threshold | 75% NE Avg. Wage ($20.64)* |
| Qualified Locations | Limited to Counties with Populations 100,000 or Greater |
| Business Activities | Manufacturing (NAICS 31-33), including pre-production services; or services provided on aircraft brought into the state |
Benefits |
|
| Wage Credit | 4% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% or 7% if $10,000,000 Investment |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 10 Full Time Employees |
| Investment Required | $1 Million* |
| Wage Threshold | 90% NE Avg. Wage ($24.77)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 4% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 20 Full Time Employees |
| Investment Required | None |
| Wage Threshold | 100% NE Avg. Wage ($27.53)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 5% of the Avg. Wage of New Employees 7% if 150% NE Average Wage 9% if 200% NE Average Wage |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | None |
| Bonus Investment Credit | None |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 30 Full Time Employees |
| Investment Required | $5 Million* |
| Wage Threshold | 100% NE Avg. Wage ($27.53)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 5% of the Avg. Wage of New Employees 7% if 150% NE Average Wage 9% if 200% NE Average Wage |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | 100% |
| Investment Tax Credit | 7% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | Ag Processing Equipment and Data Center Equipment |
Qualifications |
|
| Job Growth Requirement | 250 Full Time Employees |
| Investment Required | $250 Million* |
| Wage Threshold | 150% NE Avg. Wage ($41.29)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 7% of the Avg. Wage of New Employees 9% if 200% of NE Avg. Wage |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | 100% |
| Investment Tax Credit | 7% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | All Personal Property |
Qualifications |
|
| Job Growth Requirement | N/A |
| Investment Required | $50 Million* |
| Wage Threshold | At least 150% NE Avg. Wage ($41.29)* |
| Qualified Locations | Single location, any county, more than once county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | None |
| Bonus Wage Credit | None |
| Sales/Use Tax Direct Refund | 100% |
| Investment Tax Credit | None |
| Bonus Investment Credit | None |
| Personal Property Tax Exemption | Ag Processing Equipment & Data Center Equipment |
*For Applications Submitted in 2024
- Economic Redevelopment Areas
- Manufacturing Growth and Expansion (Rural)
- Manufacturing Growth and Expansion (Urban)
- Growth and Expansion
- Quality Jobs
- Quality Jobs Investment
- Mega-Project
- Modernization
Qualifications |
|
| Job Growth Requirement | 5 Full Time Employees |
| Investment Required | $250,000 – $1 Million* |
| Wage Threshold | 70% NE Avg. Wage ($19.27)* |
| Qualified Locations |
Limited to Economic Redevelopment Areas |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 6% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 5 Full Time Employees |
| Investment Required | $1 Million* |
| Wage Threshold | 70% NE Avg. Wage ($19.27)* |
| Qualified Locations | Limited to Counties with Populations Less Than 100,000 |
| Business Activities | Manufacturing (NAICS 31-33), including pre-production services; or services provided on aircraft brought into the state |
Benefits |
|
| Wage Credit | 6% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% or 7% if $10,000,000 Investment |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 10 Full Time Employees |
| Investment Required | $1 Million* |
| Wage Threshold | 75% NE Avg. Wage ($20.64)* |
| Qualified Locations | Limited to Counties with Populations 100,000 or Greater |
| Business Activities | Manufacturing (NAICS 31-33), including pre-production services; or services provided on aircraft brought into the state |
Benefits |
|
| Wage Credit | 4% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% or 7% if $10,000,000 Investment |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 10 Full Time Employees |
| Investment Required | $1 Million* |
| Wage Threshold | 90% NE Avg. Wage ($24.77)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 4% of the Avg. Wage of New Employees |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | 4% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 20 Full Time Employees |
| Investment Required | None |
| Wage Threshold | 100% NE Avg. Wage ($27.53)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 5% of the Avg. Wage of New Employees 7% if 150% NE Average Wage 9% if 200% NE Average Wage |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | None |
| Investment Tax Credit | None |
| Bonus Investment Credit | None |
| Personal Property Tax Exemption | None |
Qualifications |
|
| Job Growth Requirement | 30 Full Time Employees |
| Investment Required | $5 Million* |
| Wage Threshold | 100% NE Avg. Wage ($27.53)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 5% of the Avg. Wage of New Employees 7% if 150% NE Average Wage 9% if 200% NE Average Wage |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | 100% |
| Investment Tax Credit | 7% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | Ag Processing Equipment and Data Center Equipment |
Qualifications |
|
| Job Growth Requirement | 250 Full Time Employees |
| Investment Required | $250 Million* |
| Wage Threshold | 150% NE Avg. Wage ($41.29)* |
| Qualified Locations | Single location, any county, more than one county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | 7% of the Avg. Wage of New Employees 9% if 200% of NE Avg. Wage |
| Bonus Wage Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Sales/Use Tax Direct Refund | 100% |
| Investment Tax Credit | 7% |
| Bonus Investment Credit | +1% if taxpayer is a Benefit Corporation +1% if location is in an extremely blighted area |
| Personal Property Tax Exemption | All Personal Property |
Qualifications |
|
| Job Growth Requirement | N/A |
| Investment Required | $50 Million* |
| Wage Threshold | At least 150% NE Avg. Wage ($41.29)* |
| Qualified Locations | Single location, any county, more than once county, or statewide |
| Business Activities | See Qualified Locations |
Benefits |
|
| Wage Credit | None |
| Bonus Wage Credit | None |
| Sales/Use Tax Direct Refund | 100% |
| Investment Tax Credit | None |
| Bonus Investment Credit | None |
| Personal Property Tax Exemption | Ag Processing Equipment & Data Center Equipment |
*For Applications Submitted in 2024
What's Next?
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