Documents
Supplemental Documents
These templates or documents may be necessary to get an agreement.
Base Year Submission Checklist
Supplemental Entity Schedule
The Nebraska Department of Economic Development and Department of Revenue are using the State File Sharing system (ShareFile) to receive supplemental information from ImagiNE Act applicants or their designated representatives.
For instructions on how to use this system, please refer to the presentation PDF. To access the system, click the button below.
Guidance
Memo 20-1 Sufficient Benefits Memorandum
Revised August 16, 2021
Memo 21-01 Placed in Service
Memo 21-02 Pre-production Services
Memo 21-04 Economic Redevelopment Areas (ERA)
Memo 25-01 Wage Thresholds for 2025 ImagiNE Nebraska Act Applications
Application Guide
Personal Property Tax Exemption
Forms and Instructions
Qualified Location Certification
Power of Attorney Form
Online Application Template
imagiNE Nebraska ACH Credit Instructions
Application Guide
Municipality Sales and Use Tax Disclosure Form
Base Year Employment Certification
Base Year Certification Checklist
Job Training Expense Reimbursement Template
Property Tax Exemption Election Form
Reports
Application Reports
Agreement Reports
Credits and Refunds Reports
Statutes
ImagiNE Statutes
- 77-6801 Act, how cited.
- 77-6802 Policy.
- 77-6803 Definitions, where found.
- 77-6804 Additional definitions.
- 77-6805 Base year, defined.
- 77-6806 Base-year employee, defined.
- 77-6807 Carryover period, defined.
- 77-6808 Compensation, defined.
- 77-6809 Director, defined.
- 77-6810 Equivalent employees, defined.
- 77-6811 Investment, defined.
- 77-6812 Motor vehicle, defined.
- 77-6813 NAICS, defined.
- 77-6814 Nebraska statewide average hourly wage for any year, defined.
- 77-6815 Number of new employees, defined.
- 77-6816 Performance period, defined.
- 77-6817 Qualified employee leasing company, defined.
- 77-6818 Qualified location, defined.
- 77-6819 Qualified property, defined.
- 77-6820 Ramp-up period, defined.
- 77-6821 Related persons, defined.
- 77-6822 Taxpayer, defined.
- 77-6823 Wages, defined.
- 77-6824 Year, defined.
- 77-6825 Year of application, defined.
- 77-6826 Qualified employee leasing company; employees; duty.
- 77-6827 Incentives; application; contents; fee; approval; when; application; deadlines.
- 77-6828 Agreement; requirements; contents; confidentiality; exceptions; duration of agreement; incentives; use.
- 77-6829 Qualified locations; base-year employment, compensation, and wage levels; review and certification; effect.
- 77-6830 Transactions and activities excluded.
- 77-6831 Tax incentives; amount; conditions; fee; ImagiNE Nebraska Cash Fund; created; use; investment.
- 77-6832 Income tax credits; use; tax incentive credits; use; refund claims; filing requirements; audit; director; Tax Commissioner; powers and duties; appeal.
- 77-6833 Incentives; recapture or disallowance; conditions; procedure.
- 77-6834 Incentives; transferable; when; effect.
- 77-6835 Refunds; interest not allowable.
- 77-6836 Application; valid; when; director; Tax Commissioner; powers and duties.
- 77-6837 Reports; joint hearing.
- 77-6838 Rules and regulations.
- 77-6839 Tax incentives; estimates required; when; exceed base authority; limit on applications.
- 77-6840 Employment and wage data information; Department of Labor; duty.
- 77-6841 Workforce training and infrastructure development; revolving loan program; legislative findings; Department of Economic Development; duties; ImagiNE Nebraska Revolving Loan Fund; created; use; investment.
- 77-6842 Workforce training loan; application; partnering entities; loan approval; factors considered.
- 77-6843 Infrastructure development loan; application; approval; factors considered.
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