{"data":{"id":"us-ne/neb.-rev.-stat.-77-3129","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3129","heading":"Tax credit; application; contents.","body":"To receive tax credits under the Cast and Crew Nebraska Act, the production company shall submit an application to the department on a form prescribed by the department after the completion of the qualified production activity. Such application shall contain the following information:\n(1) The total amount of qualifying expenditures for the qualified production activity;\n(2) The production expenditure report for the qualified production activity;\n(3) Documentation showing the total expenditures for the qualified production activity are greater than or equal to:\n(a) Five hundred thousand dollars for a full-length film or made-for-television movie;\n(b) Five hundred thousand dollars per over-the-air and streaming television programming episode; or\n(c) Twenty-five thousand dollars per short-length film, documentary, animation project, or commercial;\n(4) Documentation showing the total amount of individual or loan out company wages or earnings paid during the qualified production activity is five hundred thousand dollars or less;\n(5) Documentation showing at least forty percent of the production days for the qualified production activity were in Nebraska and, for full-length films only, at least ten days of production were in Nebraska;\n(6) Documentation showing at least forty percent of the below-the-line employees of the qualified production activity were Nebraska residents with expatriates included in the percentage but not exceeding fifteen percent of the total below-the-line employees;\n(7) Documentation showing at least fifteen percent of the cast of the qualified production activity were Nebraska residents with expatriates included in the percentage;\n(8) If applying for the tax credit under subdivision (3)(c)(i) of section 77-3125, proof of Nebraska residency for all employees whose wages will be part of the calculation of such credit for the qualified production activity; and\n(9) Any other information or documentation required by the department.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3129","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"e90f7bee477baf4a6e89fe21bf2089bb6c0de543ca954f8ae3396add77d45cfe","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-3128","next":"us-ne/neb.-rev.-stat.-77-3130"},"notice":"GroundRules: Original legal text. Not legal advice."}