Child Care Refundable Tax Credit

Parents or legal guardians of children 5 years old or younger as of December 31, 2025, who qualify for the Child Care Refundable Tax Credit may apply for the tax credit by submitting the Child Care Refundable Tax Credit Application through the Nebraska Department of Revenue’s (DOR) Electronic Document & Application Submission Hub (eDASH) beginning January 26, 2026, at 8:30 a.m. Central Time for tax year 2025. Applications will only be accepted through eDASH. DOR will provide an email update if the opening date changes.

The DOR will process completed applications in the order received until the annual limit has been reached. All completed applications received on the same calendar date will be considered equally towards the annual limit regardless of the time the application was submitted on that date. Application submissions are date and time stamped using Central Time zone. An application will be considered complete when all the information requested for the application has been submitted in eDASH.

Parents and legal guardians can visit DOR’s webpage and FAQs for information related to qualifying for the tax credit and the documentation required for application submission.

School Readiness Tax Credit Act 

The Nebraska Department of Revenue (DOR) will begin accepting applications for the School Readiness Refundable Tax Credit for Staff Members and the School Readiness Nonrefundable Tax Credit for Childcare and Education Providers in DOR’s Electronic Document & Application Submission Hub (eDASH) beginning February 2, 2026, at 8:30 a.m. Central Time for tax year 2025. Applications will only be accepted through eDASH. DOR will provide an email update if the opening date changes.

The DOR will process completed applications in the order received until the annual limit has been reached. All completed applications received on the same calendar date will be considered equally towards the annual limit regardless of the time the application was submitted on that date. Application submissions are date and time stamped using Central Time zone. An application will be considered complete when all the information requested for the application has been submitted in eDASH.

Please visit DOR’s webpage for additional information related to these tax credits.

Individuals with Intellectual & Developmental Disabilities Support Act Tax Credits

The Nebraska Department of Revenue (DOR) will begin accepting applications for the Individuals with Intellectual & Developmental Disabilities Support Act Refundable Tax Credit for Direct Support Professionals and the Individuals with Intellectual & Developmental Disabilities Support Act Nonrefundable Tax Credit for Employers in DOR’s Electronic Document & Application Submission Hub (eDASH) beginning February 2, 2026, at 8:30 a.m. Central Time for tax year 2025. Applications will only be accepted through eDASH. DOR will provide an email update if the opening date changes.

The DOR will process completed applications in the order received until the annual limit has been reached. All completed applications received on the same calendar date will be considered equally towards the annual limit regardless of the time the application was submitted on that date. Application submissions are date and time stamped using Central Time zone. An application will be considered complete when all the information requested for the application has been submitted in eDASH.

Please visit DOR’s webpage for additional information related to these tax credits.

As required by the Gambling Winnings Setoff for Outstanding Debt Act (Act), Neb. Rev. Stat. §§ 9-1301 through 9-1313, beginning Tuesday, September 2, 2025, authorized gaming operators (operators) as defined in Neb. Rev. Stat. § 9-1103 and any corporation or association licensed under Neb. Rev. Stat. §§ 2-1201 through 2-1218 and authorized to conduct parimutuel wagering at a licensed racetrack will be required to check the Winnings and Gambling Earnings Recovery (WAGER) database to determine if there is a debt or an outstanding state tax liability owed by a winner prior to making a winnings payout of casino winnings, parimutuel winnings, or sports wagering winnings to which an individual is entitled when said winnings are required to be reported on Internal Revenue Service Form W-2G. 

If the WAGER database indicates that a winner has a balance of debt or outstanding state tax liability, the operator must deduct the amount of debt and outstanding state tax liability identified in the WAGER database from the winnings and remit the amount deducted to the Nebraska Department of Revenue (DOR) through WAGER.

The Family Caregiver Tax Credit Application, Form 3165, and the Licensed Health Care Provider Certification for the Family Caregiver Tax Credit Application, Form 3165C, are now available.

For tax years beginning on or after January 1, 2025, eligible family caregivers who provide care and support to an eligible family member and incur eligible expenditures during the taxable year may apply for this nonrefundable income tax credit. The credit equals 50% of the eligible expenditures incurred by the family caregiver during the taxable year, with a maximum credit of $2,000, or $3,000 if the eligible family member is a veteran or is diagnosed with dementia. Click here for more information.