{"data":{"id":"us-ne/neb.-rev.-stat.-77-3124","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3124","heading":"Qualifying expenditures; enumerated; exceptions.","body":"(1) For purposes of the Cast and Crew Nebraska Act, qualifying expenditure includes:\n(a) Pre-production, production, and post-production expenditures made in Nebraska that are subject to taxation by the state;\n(b) Scouting and spending related to the production activity in the state prior to application for qualification;\n(c)(i) Above-the-line employee wages for residents of Nebraska or paid through a Nebraska loan out company.\n(ii) Loan out companies will be required to pay applicable Nebraska income taxes.\n(iii) The total above-the-line employee wages and related expenses shall be not more than twenty-five percent of the total instate expenditures of a production activity;\n(d) Below-the-line employee wages;\n(e) Per diems of up to thirty dollars per day per employee; and\n(f) Expenditures not otherwise available for rental or purchase within Nebraska and paid for via a Nebraska supplier.\n(2) Qualifying expenditures do not include:\n(a) Wages paid to independent contractors, or self-employed individuals, except that wages shown to be paid by a Nebraska-based production company for a commercial production activity and wages the taxes of which are shown to be withheld by the employer may be approved by the department on the application for the tax credit;\n(b) Above-the-line employee per diems or living allowance expenses;\n(c) Taxes imposed pursuant to the Federal Insurance Contributions Act and other payroll taxes;\n(d) Contributions under the Federal Unemployment Tax Act and the Employment Security Law; and\n(e) Union dues and benefits.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3124","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"da0934999f872ca6e1896c61b6e99a7dfd0e0abb7107e7b1e2f534783812e221","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-3123","next":"us-ne/neb.-rev.-stat.-77-3125"},"notice":"GroundRules: Original legal text. Not legal advice."}