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Invest Nebraska Act Application Guide

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This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.

The Invest Nebraska Act requires that an application be filed for each project. The application date for the project will determine the required level of wages and what investment is included in the project. There is no form to complete. To file an application for the Invest Nebraska Act, a narrative or attachments should be provided to address each of the items listed in the Outline of Requirements for Application.

Establishment of an Application Date

  1. Items 1 thru 7, and 14 of the Outline are required to establish an application date. If any of these items are omitted, then the application date will be determined by the date the last of these items is submitted. The other items, 8 thru 13, can be handled through correspondence at a later date; however, this slows down the application process.
  2. The certified mailing receipt stamped by the United States Postal Service or a U.S. Postal Service postmark will serve as the verification of the date mailed, and thus the application date. If an application is mailed other than by certified mail or does not have a USPS postmark, then the date received will serve as the application date.

Items of Note

  1. A project may be defined to include a single entity, more than one entity within the definition of a company, a single location or multiple locations. A company may have more than one project at a time as long as the projects are distinct from each other.
    1. List the specific location addresses to be included.
    2. If the project is to include more than one location, then include sufficient documentation to show that the employment and investment at different locations are interdependent parts of the plan. Merely showing the locations are part of a unitary business is not sufficient.
    3. For a limited liability company, partnership, or S corporation, all members, partners, or shareholders must be subject to sales and use tax and an income tax. Provide a list of names, federal identification numbers, and ownership percentages.
  2. The explanation of the qualifying business should include enough information to provide a reasonable person a general understanding of the business operations and should identify the specific type of business activity under which the project qualifies.
  3. The application needs to be signed by an authorized person (Owner, Partner, Corporate Officer).
  4. The federal income tax return provided should be a signed copy and should, at a minimum, include copies of the first four pages, consolidating schedules supporting the first four pages, Affiliations Schedule (Form 851) and a copy of each Shareholder's Share of Income, Credits, Deductions, etc. (Schedule K-1).

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