Nebraska Department of Revenue

Funds Nebraska tax administration and supports compliance services for public finance.

Nebraska Department of Revenue is the state's tax authority and the administrator for statutory tax incentives, including the ImagiNE Nebraska Act, the R&D tax credit, and the microenterprise credit. It processes certifications, credit calculations, returns, and refunds rather than running competitive grant rounds.

The R&D credit applies to qualified federal research spending performed in Nebraska and can reach 15 percent of the federal credit, or 35 percent when the work is done on a Nebraska college or university campus or facility. The microenterprise credit is refundable, capped at $20,000 per applicant and related persons, and allows a 20 percent credit on increased investment or employment, with a $2 million annual allocation. ImagiNE Nebraska is jointly administered with the Department of Economic Development, which handles project approval while Revenue handles the credit side.

That makes the department relevant for firms with certified activity, not for applicants looking for discretionary grants. Eligibility depends on statutory filings, E-Verify where required, and program-specific thresholds; the department may audit claims, but it does not run competitive calls for these incentives. Companies seeking Nebraska support should treat Revenue as the closing step for tax credits and DED as the front door for project certification.