Nebraska Advantage Act
Principal Business Activity Codes and
Application Tier of Signed Agreements

Reporting Neb. Rev. Stat. § 77-5731(3)(a)


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For taxpayers with signed agreements, the following table shows the incentive options selected by industry group. The industry groupings are based on the Principal Business Activity (PBA) codes currently being used by the Internal Revenue Service (IRS).

Principal Business Activity Codes and Application Tier of Signed Agreements

Category
PBA Code, Major Industry Group Titles
Tier
Number of
Companies
Construction, Utilities, & Nonmetallic Mineral Products Manufacturing
22, 23, 327 — Construction, Electric and Gas, Stone, Clay, Glass, and Concrete Products
Tier 1
Tier 2 
2
3
Manufacturing
311, 312 — Meat and Food Products
Tier 1
Tier 2
Tier 4 
5
2
8
314, 322, 323, 325, 326 — Printing, Paper, Chemical, Plastics, Rubber, Textile, and Non-Durable Products
Tier 1
Tier 2
Tier 4
8
6
8
321, 331, 332 — Primary and Fabricated Metals and Wood Product Manufacturing
Tier 1
Tier 2
Tier 4
2
2
1
333, 334, 335, 336, 337, 339 — Machinery, Electronic and Other Electrical Equipment, Computer, Furniture, Transportation Equipment, Instruments, and Miscellaneous Manufacturing
Tier 1
Tier 2
Tier 4
11
14
3
Wholesale & Retail Trade
42 — Durable and Non-Durable Goods
N/A 
N/A 
Transportation & Warehousing
48, 49 — Railroads, Trucking, Air Transportation, and Warehousing
Tier 2
Tier 4
4
1
Information & Data Processing
51 — Publishing, Communications, and Information and Data Processing Services
Tier 2
Tier 4
3
4
Finance, Insurance, & Real Estate
52 — Depository Institutions and Non-Depository Credit Institutions, Security and Commodity Brokers, Insurance Carriers, Insurance Agents, and Brokers
Tier 2
Tier 4
7
6
Professional, Scientific, & Technical Services
54, 56, 62, 81 — Engineering, Business, Management, Scientific, Repair, Sanitary, and Miscellaneous Services
Tier 1
Tier 2
Tier 3
Tier 4
2
13
1
1
TOTAL                        
117