Nebraska: tax incentives, credits and advisors
Nebraska's state incentives include a 25% to 30% historic tax credit (partly transferable) and the ImagiNE Nebraska Act job and investment incentives.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Nebraska incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Nebraska historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Nebraska historic tax credit | Credit | Owners improving historically significant real property certified by History Nebraska | 25% to 30% of eligible expenditures (by county); up to $2 million per project; $2 million a year statewide plus carryover | Transferable: Yes; Type A credits may be transferred, sold or assigned (non-exempt owners receive half Type A, half Type B) | Not stated | Active | Nebraska DOR, NHTC Joint Report (Dec. 31, 2025); Nebraska DOR, Historic Tax Credit General Information Last verified 2026-10-26 |
Nebraska jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| ImagiNE Nebraska Act incentives | Credit | Businesses with ImagiNE agreements for qualifying investment and jobs | Set by agreement | No, except pass-through distributions, employee-leasing transfers and transfer of an entire agreement | Not stated | Active | Neb. Rev. Stat. 77-6834 Last verified 2026-10-26 |
Advisors located in Nebraska
No advisors in our directory list a Nebraska location yet. Browse all advisors, or list your firm.
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Common questions
Can Nebraska historic credits be sold?
Type A credits can be transferred, sold or assigned. Most owners receive half Type A and half Type B, which stays within the ownership structure.
Are ImagiNE credits transferable?
Generally no, except for pass-through distributions, employee-leasing transfers and transfer of an entire agreement.
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