Home   -  About Us  -  Contact Us  -  Jobs  -  Languages - Site Map
Nebraska Department of Revenue

Nebraska Department of Revenue

Property AssessmentMotor FuelsCharitable GamingNebraska Lottery



Click here for ways to contact us and mailing addresses.

Nebraska Advantage Rural Development Act
(LB 608, as amended by LB 312)

IMPORTANT NOTICE to all taxpayers that plan to apply for Nebraska tax incentives
under the Nebraska Advantage programs

The application date is the last day on which information necessary to complete the application is filed. The base year from which investment and employment growth is calculated will change when an incomplete application filed near the end of a tax year is not completed until after the start of the following year. The Department will contact the applicant within fifteen business days of the receipt of an application if additional information is required (see Revenue Ruling 29-03-1).

EXAMPLE: An application is filed December 13, 2013 that is not complete. The additional information is not provided until January 4, 2014. The applicant's tax year end is December 31, 2013. The increases will be measured against the 2013 levels of employment and investment rather than the 2012 levels because the date of the application was January 4, 2014.

Back to top of page

Official Nebraska State Government Home Page | Privacy Policy | About Outside Links
Forms Frequently Asked Questions Tax Incentives Information Guides Legal Information News Releases/FYI Research Sales Tax Rate Finder Tax Calendar Taxpayer Education Useful Links Video Center