Minimum total expenditures must be greater than or equal to:
     • $500,000 for a full-length film or made-for-television movie
     • $500,000 per over-the-air and streaming television program episode
     • $25,000 per short-length film, documentary, animation project, or commercial

The total amount of individual or loan out company wages or earnings paid during the qualified production activity must not exceed $500,000.

At least 40% of the production days must be in Nebraska and, for full-length films only, at least 10 days of production must be in Nebraska.

At least 40% of the below-the-line employees must be Nebraska residents with expatriates included in the percentage but not exceeding 15% of the total below-the-line employees.

At least 15% of the cast must be Nebraska residents with expatriates included in the percentage.

The amount of tax credit may be increased by any or all of the following amounts:

5% if a qualified production activity films Nebraska as Nebraska in Nebraska, contains a minimum of at least 70% of principal photography from the original submitted screenplay based in Nebraska, and uses the screen credit provided by DED.

5% if the qualified production activity is filmed entirely in areas at least 30 miles from the corporate limits of a city of the metropolitan class or city of the primary class.

5% if wages attributable to the qualified production activity are paid at or above the Nebraska minimum wage ($13.50 per hour as of January 1, 2025) to Nebraska residents who are employed as first-time actors or first time below the line employees

First-time means the individuals first time receiving compensation and wages as either an actor or as a below-the-line employee on a full-length film in the State of Nebraska.

The wages of a maximum of ten (10) first time actors and below-the-line employees per full-length film can be used in calculating the tax credit.

Production Companies must first submit the CCNA Application for Qualification to determine the eligibility of a production activity.

Full-length film, documentary and television programming applications must be received at least 30 days prior to the start of principal photography.

Short-length film, animation project, and commercial applications must be received at least 10 days prior to the start of filming.

There is a non-refundable fee of $500 that must be received by DED to consider the Application for Qualification complete.
Approval for qualification does not result in the reservation of tax credits.

After the completion of the qualified production activity, the production company must submit an Application for Tax Credit before a tax credit certification is issued.

DED will consider applications in the order in which they are received.

All loan-outs must withhold 6%.