Nebraska State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Nebraska, with full citations and the original source on every page.
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How did expired Nebraska GIL 29-20-2 count remote, ready-to-work, reduced-hour, and furloughed workers during the COVID-19 emergency?
Through July 30, 2021, displaced remote workers and qualifying paid ready-to-work or reduced-hour employees could count toward Nebraska Advantage Act employment levels under the GIL's rules. Furloughe…
Did the COVID-19 national emergency automatically prevent Nebraska Advantage Act incentive recapture?
No. The March 13, 2020 national emergency was a qualifying trigger, but a project holder still had to prove that forces beyond its control directly caused the failure to maintain employment or investm…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2020?
This ruling sets the 2020 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2020, the required investment and average-annual-wage levels by tier are: Tier 1 -- $1 millio…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2019?
This ruling sets the 2019 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2019, the base average annual wage requirement is $26,895, and the required investment and em…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2018?
This ruling sets the 2018 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2018, the base average annual wage requirement is $26,146, and the required investment and em…
Can a business with an existing Nebraska Advantage (or LB 775) project file a new application for a subsequent project covering the same activities, and how does timing affect its benefits?
Yes, you can file for a subsequent project covering the same activities -- but timing is everything. Revenue Ruling 29-17-2 (issued December 13, 2017) says a taxpayer with an Employment and Investment…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2017?
This ruling sets the 2017 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2017, the base average annual wage requirement is $25,709, and the required investment and em…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2016?
This ruling sets the 2016 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2016, the base average annual wage requirement is $24,711, and the required investment and em…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2015?
This ruling sets the 2015 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2015, the base average annual wage requirement is $23,979, and the required investment and em…
For Nebraska Advantage incentives, when must a taxpayer use E-Verify for new employees, and can employees be verified after the fact or counted if transferred in?
You must use E-Verify starting at the application date, and you cannot fix it later. Revenue Ruling 29-13-3 explains that for the Nebraska Advantage incentive acts (applications filed on or after Octo…
Can a taxpayer with a signed Nebraska Advantage Act agreement under one tier amend it to a different tier?
Yes, but only downward and only along set paths. Revenue Ruling 29-13-1 explains that a signed Nebraska Advantage Act agreement can be amended to a different tier, but -- under Neb. Rev. Stat. § 77-57…
Under the Nebraska Advantage Act, what counts as 'investment in qualified property' for a data center operator and for its customers?
A data center operator's qualified investment covers the parts of the facility and equipment it uses for its own qualified activities -- but not space or gear it rents to customers; a customer's quali…
Can a taxpayer convert an application or agreement under the old LB 775 Employment and Investment Growth Act into the Nebraska Advantage Act (LB 312)?
No. Revenue Ruling 29-05-9 holds that an application or agreement under the older Employment and Investment Growth Act (LB 775) cannot be converted into an application or agreement under the Nebraska …
Does equipment relocated from another state into a Nebraska Advantage Act project count as qualified investment, even though it was used out of state first?
Yes. Revenue Ruling 29-05-8 holds that qualified property moved into Nebraska and placed in service in the state for the first time after the Nebraska Advantage Act application date counts as investme…
Can Nebraska Advantage Act credits earned by a corporation be used by its unitary group even if that corporation isn't part of the combined corporate income tax return?
Yes. Revenue Ruling 29-05-7 holds that Nebraska Advantage Act credits earned by a corporation may be used by the unitary group that includes it, even when that corporation is not part of the 'corporat…
For the Nebraska Advantage Act, is an employee's 'rate of pay' figured on base pay or on total taxable compensation?
Rate of pay is based on base pay for regular hours worked, not on taxable compensation. Revenue Ruling 29-05-6 explains that under the Nebraska Advantage Act, only employees paid at a rate of at least…
For the Nebraska Advantage Act, on what date is property counted as an investment -- when placed in service, when built into real estate, or when leased?
Investment under the Nebraska Advantage Act occurs when tangible personal property is placed in service or incorporated into improvements to real estate. Revenue Ruling 29-05-5 explains that property …
For the Nebraska Advantage Act, how many hours does a salaried employee count as when figuring full-time-equivalent employees?
A salaried employee is treated as having worked the number of hours the employer has set as the regular workweek for a full-time hourly employee, for any period the full salary is paid. Revenue Ruling…
Can an employee who works at the Advantage Act project and also at other locations count toward new employees, the compensation credit, and retained withholding?
Yes, but only to the extent they are paid for work performed at the project. Revenue Ruling 29-05-3 explains that under the Nebraska Advantage Act, the number of new employees is based on hours worked…
For the Nebraska Advantage Act, what counts as the 'original cost' of equipment you buy and install -- and does your own installation labor count?
The 'original cost' of qualified property under the Nebraska Advantage Act is the amount you are required to capitalize for depreciation under the Internal Revenue Code (IRC) -- the purchase price plu…
Can a taxpayer file a Nebraska Advantage Act application for a subsequent project with the same activities without losing benefits, and how does timing affect the result?
Timing is everything. Revenue Ruling 29-05-11 holds that a Nebraska Advantage Act (LB 312) application for a subsequent project covering the same activities as a prior LB 775 or LB 312 project can be …
When computing your Nebraska Advantage Act investment, do you count the sales or use tax you paid on qualified property that is eligible for a refund?
No. Under Revenue Ruling 29-05-1, the amount of sales or use tax paid on qualified property that is eligible for a refund under the Nebraska Advantage Act is not counted as part of your investment -- …
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These are official tax letter rulings and advisory opinions issued by Nebraska's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.