Nebraska R&D Tax Credit

Nebraska's Research and Development Tax Credit is administered by the Nebraska Department of Revenue and offsets business profits tax for companies with qualified research spend in the state. It is claimed annually and is structured as a state tax offset, not a grant competition. The credit equals 15% of the federal credit attributable to Nebraska activity, and the rate rises to 35% for partnerships with the University of Nebraska. Awards range from $1,000 to $2 million, with a median actual award of $50,000, and unused credit can carry forward for 20 years. Eligibility is limited to for-profit businesses with Nebraska QREs. Applicants do best when they already track federal-style research expenses and can document Nebraska activity cleanly on the return. University-linked projects have the best payout because the partnership rate lifts the value sharply, while other firms mainly need reliable records and enough tax liability to use the credit over time.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.