Nebraska · research and development · NE-RD-001
Nebraska Advantage Research and Development Credit
Publication revised September 24, 2026. Sourcebook page 177.
Credit amount / calculation
Generally 15% of the federal research credit attributable to Nebraska research; qualifying university research can receive enhanced treatment.
Business fit and eligible activity
Qualifying Nebraska research can generate a refundable credit. Qualified research activity. Ordinary production, routine quality control and an equipment purchase alone do not qualify.
Eligibility and practical use
A wood-products company can miss this credit by assuming that "research" means white coats and laboratories. In practice, qualifying work can arise in process engineering, product development, automation, drying, recovery, and software. A logging company has a narrower path, but equipment-control, software, or process-development work can sometimes qualify if it satisfies the same technical tests.
Illustrative business benefit
If the federal research credit attributable to Nebraska is $20,000, the ordinary state calculation is $20,000 x 15% = $3,000. Do not apply 15% directly to $200,000 of research spending. Yes; refundable individual income tax credit.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Identify the technical uncertainty and start contemporaneous project records before trying to calculate the credit.
Official sources
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