State program
Nebraska Research and Development Act Credit
A refundable and transferable credit with an enhanced rate for research performed on a university campus.
Program Overview
Nebraska's research credit is refundable and may also be used against sales and use tax, making it one of the most flexible programs available. Businesses conducting research in Nebraska claim a percentage of their federal research credit attributable to Nebraska activity, with a significantly higher rate for research conducted on the campus of a Nebraska college or university or in a facility owned by one. Claims are filed annually with the Nebraska Department of Revenue.
Eligibility
Business firms with qualified research and experimental expenditures conducted in Nebraska that claim a federal research credit.
Benefits
Refundable credit that may be claimed as a refund of Nebraska sales and use tax or applied against income tax.
Schedule a Teleconference
A scoping conversation clarifies exposure, open IDRs, and whether readiness or active defense is the priority.