Effective January 1, 2025, Nebraska introduced the Cast and Crew Nebraska Act (CCNA) which offers a 20% base credit with multiple uplifts available. Above the line (ATL) resident labor (may not exceed 25% of total in-state expenditures) as well as below the line (BTL) resident and non-resident labor qualifies for the credit.
Most payroll taxes such as FICA, FUI, & SUI as well as ATL per diem & living allowances are not eligible. Qualifying BTL per diem is limited to $30/day. The credit may be transferred at a minimum of 85% of face value.Eligible project types: Animation, commercials, documentaries, full-length films (60 min), pilots, reality TV, scripted TV, short-length films (30 min+ but less than 40 min)
Incentive details
Type
Refundable/transferable tax credit
Rate
Uplift(s)
1) 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 D.E.D. 2) 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. 3) 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 (max. 10 employees).
Annual Cap
$500K
Project Cap
$500K
Compensation Cap
$500K
Eligible Expenses
Expenditures that are subject to taxation and ATL resident & BTL labor incurred in Nebraska during pre-production, production, or postproduction.
Additional Info
The tax credits may be transferred by the production company to any Nebraska taxpayer at any time during the taxable year in which the tax credit certification was issued or in the three (3) taxable years immediately following. The transferee shall pay the transferor at least eighty-five percent (85%) of the value of the transferred tax credits in order to acquire such credits. The production company will notify D.E.D. of any transfer and provide documentation supporting that the transferee paid at least eighty-five percent (85%) of the value.
Requirements
Minimum Spend
$500K (full-length film, made for TV movie, & TV); $25K (short-length film, documentary, animation, & commercials).
Local Hire
Requirement
1) 40% of production days are in Nebraska (all projects except films at least 60 min in length) and at least 10 days of production are in Nebraska (60 min films) 2) 40% of the BTL crew are Nebraska residents with expatriates included but not to exceed 15% of total BTL crew 3) 15% of cast are Nebraska residents.
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
Application Timing
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.
