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 ($18.13)* |
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 ($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
Economic Redevelopment Areas
Qualifications
Job Growth Requirement
5 Full Time Employees
Investment Required
$250,000 – $1 Million
Wage Threshold
70% NE Avg. Wage ($17.31)
Qualified Locations
Limited to Economic Redevelopment Areas
Business Activities
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
Manufacturing Growth and Expansion (Rural)
Qualifications
Job Growth Requirement
5 Full Time Employees
2021 Investment Required
$1 Million
Wage Threshold
70% NE Avg. Wage ($17.31)
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
Manufacturing Growth and Expansion (Urban)
Qualifications
Job Growth Requirement
10 Full Time Employees
2021 Investment Required
$1 Million
Wage Threshold
75% NE Avg. Wage ($18.54)
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 Earned
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
Growth and Expansion
Qualifications
Job Growth Requirement
10 Full Time Employees
2021 Investment Required
$1 Million
2021 Wage Threshold
90% NE Avg. Wage ($22.25)
Qualified Locations
Single location, any county, more than one county, or statewide
Business Activities
Benefits Earned
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
Quality Jobs
Qualifications
Job Growth Requirement
20 Full Time Employees
2021 Investment Required
None
Wage Threshold
100% NE Avg. Wage ($24.73)
Qualified Locations
Single location, any county, more than one county, or statewide
Business Activities
Benefits Earned
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
Quality Jobs Investment
Qualifications
Job Growth Requirement
30 Full Time Employees
2021 Investment Required
$5 Million
Wage Threshold
100% NE Avg. Wage ($24.73)
Qualified Locations
Single location, any county, more than one county, or statewide
Business Activities
Benefits Earned
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 & Data Center Equipment
Mega-Project
Qualifications
Job Growth Requirement
250 Full Time Employees
2021 Investment Required
$250 Million
Wage Threshold
150% NE Avg. Wage ($37.09)
Qualified Locations
Single location, any county, more than one county, or statewide
Business Activities
Benefits Earned
Wage Credit
7% 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
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
Modernization
Qualifications
Job Growth Requirement
N/A
2021 Investment Required
$50 Million
Wage Threshold
At least 150% NE Avg. Wage ($37.09)
Qualified Locations
Single location, any county, more than one county, or statewide
Business Activities
Benefits Earned
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
What's Next?
Stay in the know
Stay up to date on the latest information about the ImagiNE Incentives Program. Join our mailing list: