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.

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.

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.

eDASH Applications

The DOR will process completed eDASH applications in the order received until the applicable annual limit has been reached for each tax credit. All completed applications received on the same calendar date will be considered equally towards the applicable tax credit’s 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.