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Nebraska R&D Tax Credit

Nebraska R&D Tax Credit

Supports Nebraska firms with innovation tax relief for commercialization and local growth.

Between cyclesNebraska Department of RevenueUnited StatesEligible in Nebraska

The Nebraska Advantage Research and Development Act (R&D Tax Credit) is a refundable state tax credit authorized under LB 312 (Neb. Rev. Stat. §77-5801 et seq.) and administered by the Nebraska Department of Revenue. The credit is calculated as 15% of the taxpayer's federal IRC §41 R&D credit attributable to qualified research performed in Nebraska, rising to 35% when the research is performed on …

Refundable Nebraska tax credit equal to 15% of the federal R&D credit on Nebraska-performed research, or 35% when conducted on a Nebraska college or university campus, claimable against income or sales/use tax.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—

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Last verified: 22 Jul 2026Source: revenue.nebraska.gov