Use Your Credits

Once you qualify for credits, we calculate how much earn based on your location, investment, and wages paid to new, full-time equivalent (FTE) employees. For certain levels, you may also qualify for tax exemptions. To see how those credits may be used, review the wage and investment credit information below.

Wage Credit

NE Income Tax

Yes.

Withholding

Yes, to the extent that withholding is attributable to the number of new employees.

Sales & Use Tax

Yes, for Sales & Use Taxes paid for items at a qualified location, if not otherwise refunded or exempted.

Loan Repayment

Yes, For DED Infrastructure or Job Training loans made through the ImagiNE Revolving Loan Program.

Recruitment/Retention

Yes, for activities resulting in new employee hired after date of application. Includes marketing, relocation, and search firm fees, student loans, tuition, or down-payment on a primary residence in Nebraska.

Job Training

Yes, for training after the application date of new employee if training fits guidelines.

Child Care Expenses

Yes, refund amount paid by taxpayer-sponsored childcare expense.

Investment Credit

NE Income Tax

Yes.

Withholding

No.
  

Sales & Use Tax

Yes, for Sales & Use Taxes paid for items at a qualified location, if not otherwise refunded or exempted.

Loan Repayment

Yes, For DED Infrastructure or Job Training loans made through the ImagiNE Revolving Loan Program.

Recruitment/Retention

Yes, for activities resulting in new employee hired after date of application. Includes marketing, relocation, and search firm fees, student loans, tuition, or down-payment on a primary residence in Nebraska.

Job Training

Yes, for training after the application date of new employee if training fits guidelines.

Child Care Expenses

Yes, refund amount paid by taxpayer-sponsored childcare expense.

Sales/Use Tax Direct Refund 

*Only available at the Quality Jobs – Investment, Mega-Project, and Modernization application levels* 

A 100% sales/use tax direct refund is available for all purchases, including rentals, of qualified property used at the qualified location(s). 

This may include sales/use tax refunds on: 

  • Tangible property used at the qualified location(s), excluding motor vehicles 
  • Improvements to existing real estate and new real estate purchases 
  • New building construction 

Personal Property Tax Exemption 

*Only available at the Quality Jobs – Investment, Mega-Project, and Modernization application levels* 

Depending on application level, a personal property tax exemption may be earned on: 

  • Personal Property that constitutes a data center or business equipment that is located at the qualified location(s) and is involved directly in the manufacture or processing of agricultural products (Quality Jobs – Investment & Modernization Application Levels) 
  • All Personal Property (Mega-Project Application Level) 
NE Income Tax Yes.
Withholding Yes, to the extent that withholding is attributable to the number of new employees.
Sales and Use Tax Yes, for Sales & Use Taxes paid for items at a qualified location, if not otherwise refunded or exempted.
Loan Repayment Yes, For DED Infrastructure or Job Training loans made through the ImagiNE Revolving Loan Program.
Recruitment/Retention Yes, for activities resulting in new employee hired after date of application. Includes marketing, relocation, and search firm fees, student loans, tuition, or down-payment on a primary residence in Nebraska.
Job Training Yes, for training after the application date of new employee if training fits guidelines.
Child Care Expenses Yes, refund amount paid by taxpayer-sponsored childcare expense.

 

NE Income Tax Yes.
Withholding No.
Sales and Use Tax Yes, for Sales & Use Taxes paid for items at a qualified location, if not otherwise refunded or exempted.
Loan Repayment Yes, For DED Infrastructure or Job Training loans made through the ImagiNE Revolving Loan Program.
Recruitment/Retention Yes, for activities resulting in new employee hired after date of application. Includes marketing, relocation, and search firm fees, student loans, tuition, or down-payment on a primary residence in Nebraska.
Job Training Yes, for training after the application date of new employee if training fits guidelines.
Child Care Expenses Yes, refund amount paid by taxpayer-sponsored childcare expense.



*Only available at the Quality Jobs – Investment, Mega-Project, and Modernization application levels* 

A 100% sales/use tax direct refund is available for all purchases, including rentals, of qualified property used at the qualified location(s).

This may include sales/use tax refunds on:

  • Tangible property used at the qualified location(s), excluding motor vehicles
  • Improvements to existing real estate and new real estate purchases
  • New building construction








*Only available at the Quality Jobs – Investment, Mega-Project, and Modernization application levels* 

Depending on application level, a personal property tax exemption may be earned on:

  • Personal Property that constitutes a data center or business equipment that is located at the qualified location(s) and is involved directly in the manufacture or processing of agricultural products (Quality Jobs – Investment & Modernization Application Levels)
  • All Personal Property (Mega-Project Application Level)