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 ($16.10)*
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
+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 5 Full Time Employees
Investment Required $1 Million*
Wage Threshold 70% NE Avg. Wage ($16.10)*
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 ($17.25)*
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 ($20.70)*
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 ($23.00)*
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 None
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 ($23.00)*
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 ($34.50)*
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 ($34.50)*
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 2021