Nebraska

Using Amplifund, submit a complete application more than 30 days (but not more than 180 days) PRIOR to the start of filming in Nebraska; see that at least 50% of the Worker Days, while filming in Nebraska, are comprised of Nebraska residents (applicant may request to lower the 50% threshold by providing Department of Economic Development (DED) with a certification outlining why the requirement is an unreasonable impediment to production of the film); meet the minimum in-state qualified spending requirement of $1,000,000; feature a Nebraska story, as defined; within 5 days of the commencement of principal photography in Nebraska provide confirmation of the start date, proof of 100% funding for the full production budget, proof of insurance, updated script (if applicable), and updated shooting locations (if applicable); and must to notify DED immediately of any scheduling changes. If the start of filming is put on hold indefinitely or is pushed back more than 60 days past the start date in the application, the applicant will be asked to withdraw their application and reapply. Applicant must notify DED of the completion of production within 5 days of concluding postproduction activities anywhere. This notification will start the 90-day timeline for submission of the final budget.

Qualified spend includes expenditures related to costs that are clearly and demonstrably incurred in Nebraska during preproduction, production, and postproduction; goods and services used in the state and purchased from a Nebraska vendor or resident; and wages, salaries, and or benefits paid to Nebraska residents. Expenses incurred PRIOR to submitting the application will not qualify.

This program is not administered on a first-come, first-served basis. The Nebraska DED shall have the sole discretion of awarding the grants in furtherance of the best interests of the State of Nebraska. Grants are awarded based on a point system. Nebraska offers a 20% grant on qualified in-state expenditures during the preproduction, production, and postproduction of feature films, television series, and mini-series, provided the largest percentage of principal photography days are in Nebraska when compared to any other single jurisdiction. For Worker Days to count towards the Nebraska residency requirement, each Nebraska worker must complete a Nebraska Residency Form (NRF) upon hire. A final budget report must be submitted within 90 days of completing production on the total film along with source documentation including receipts, invoices, or similar documentation verifying qualified Nebraska expenditures. DED will complete the review process within 30 days of having a complete submission; however, actual transmittal of payment (by direct deposit) may take up to 45 days.

Animation
Award Shows
Commercials
Direct To Streaming
Documentaries
E-Sports
Game Shows
Industry/Corporate Training
Infomercials
Interactive Media & Video Games
Interactive Website
Internet Broadcasts
Music Videos
Postproduction (Standalone)
Reality Shows
Talk Shows
Theatrical Stage Productions
Trailers
Webisodes
Nebraska INCENTIVES
INCENTIVE RATES

20% Nonpayroll Spend & Labor

TYPE OF INCENTIVE

Grant

PER PROJECT INCENTIVE CAP

$400k

MINIMUM SPEND

$1M

FUNDING CAP

Program Is Not Funded

QUALIFIED LABOR

Each Resident

IS LOAN OUT WITHHOLDING/REGISTRATION REQUIRED Yes 6% (1) / Yes
SCREEN CREDIT Yes
AUDIT REQUIRED No
SUNSET DATE 6/30/25
ENACTED BILL NUMBER

L 384
L 380

(1) Withholding is required on all payments made to any loan out company that is owned by a nonresident of Nebraska.
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