Nebraska

Cast and Crew Nebraska Act

Nebraska now has a formal statewide incentive through the Cast and Crew Nebraska Act. Official 2025 guidelines issued by the Nebraska Department of Economic Development state that the credit is a refundable tax credit equal to 20 percent of qualifying expenditures. The amount may be increased by additional 5 percent uplifts, including for filming Nebraska as Nebraska and for filming entirely in areas at least 30 miles from the corporate limits of a metropolitan-class or primary-class city.

Incentive Rates

• 20% base refundable tax credit on qualifying expenditures
• Additional 5% for filming Nebraska as Nebraska under the required conditions
• Additional 5% for filming entirely in areas at least 30 miles from a metropolitan-class or primary-class city
• Annual cap: $500,000 in fiscal year 2025 to 2026 (competitive program)
• Credits are transferable to any Nebraska taxpayer at no less than 85% of the credit's value, subject to Department approval
• Applications must be submitted before filming begins; CPA-backed expenditure report required

Program Goals

The official guidelines emphasize goals such as increasing film and television production in Nebraska, retaining creative students, providing jobs for Nebraska residents, and enhancing Nebraska's image nationwide. The state requires minimum expenditure thresholds that vary by format.

Notes for Producers

Nebraska is best understood as a small but now clearly defined refundable-and-transferable incentive market with targeted uplifts and a relatively low current annual cap. It is not yet a giant-volume jurisdiction, but it has moved beyond informal support into a real state-administered tax credit structure.

The practical value will depend on whether a project can fit inside the limited annual allocation and capture the extra bonuses linked to Nebraska identity and geographic dispersion. The rural uplift and Nebraska-identity bonus together create a 30 percent ceiling that meaningfully exceeds the base rate for qualifying productions.

Frequently Asked Questions

What is the Nebraska film tax credit?

Nebraska offers a 20% base (uplifts available) tax credit, structured as a Transferable Tax Credit, with an annual program cap of $500,000 (FY 2025-2026). The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Nebraska film tax credit?

The Nebraska tax credit is 20% base (uplifts available), structured as a Transferable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Nebraska film tax credit?

Productions must meet a minimum spend threshold of $25,000 (shorts/docs/commercials); $500,000 (features/TV) in Nebraska to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Nebraska film tax credit?

Yes. The Nebraska program has a program-wide cap of $500,000 (FY 2025-2026) and a per-project cap of No published per-project cap. Productions should apply early, as allocations can be limited.

How do I apply for the Nebraska film tax credit?

Productions typically apply through the Nebraska film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.