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
Required
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

 

Qualifications
Job Growth Requirement 5 Full Time Employees
Investment Required $250,000 – $1 Million*
Wage Threshold 70% NE Avg. Wage ($18.13)*
Qualified Locations

Limited to Economic Redevelopment Areas

View Economic Redevelopment Areas Map
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 ($18.13)*
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 ($19.43)*
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 ($23.31)*
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 ($25.90)*
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 ($25.90)*
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 ($38.85)*
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 ($38.85)*
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 2023

What's Next?

How To Use Your Incentives

Stay in the know

Stay up to date on the latest information about the ImagiNE Incentives Program. Join our mailing list:

Subscribe