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:
|
|
*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:
|
What's Next?
Stay in the know
Stay up to date on the latest information about the ImagiNE Incentives Program. Join our mailing list: