What is the Nebraska film tax incentive rate?

Nebraska offers 20% to 35% on qualified in-state spend through the Cast & Crew Nebraska Act (CCNA). It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the Nebraska film incentive?

$500K (feature/TV ep); $25K (short/doc/animation/commercial). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the Nebraska film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Refundable creditHuman verified· 2026-08-31Active

Nebraska film tax incentive

Cast & Crew Nebraska Act (CCNA)

Headline rate

20%up to 35%

Minimum spend

$500K (feature/TV ep); $25K (short/doc/animation/commercial)

What Nebraska actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Min spend $500K feature/made-for-TV or per TV episode; $25K short/doc/animation/commercial. >=40% of production days in NE (feature: also >=10 days). >=40% of BTL employees NE residents (expats counted up to 15%). >=15% of cast NE residents.

Animation
Commercial
Miniseries
Documentary
Scripted TV
Feature Film

How to apply

Submit CCNA Application for Qualification via AmpliFund to Nebraska DED; $500 non-refundable application fee. Approval does not reserve credits.

The rule to remember

20% refundable base, up to 35% with uplifts; small competitive annual pool ($500K) awarded by DED, not first-come.

Common questions

What is the Nebraska film tax incentive rate?: Nebraska offers 20% to 35% on qualified in-state spend through the Cast & Crew Nebraska Act (CCNA). It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.
What is the minimum spend for the Nebraska film incentive?: $500K (feature/TV ep); $25K (short/doc/animation/commercial). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the Nebraska film incentive transferable or refundable?: Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

QUICK CALCULATOR

What could Nebraska be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Nebraska against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.