77-3124. Qualifying expenditures; enumerated; exceptions.(1) For purposes of the Cast and Crew Nebraska Act, qualifying expenditure includes:(a) Pre-production, production, and post-production expenditures made in Nebraska that are subject to taxation by the state;(b) Scouting and spending related to the production activity in the state prior to application for qualification;(c)(i) Above-the-line employee wages for residents of Nebraska or paid through a Nebraska loan out company.(ii) Loan out companies will be required to pay applicable Nebraska income taxes.(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;(d) Below-the-line employee wages;(e) Per diems of up to thirty dollars per day per employee; and(f) Expenditures not otherwise available for rental or purchase within Nebraska and paid for via a Nebraska supplier.(2) Qualifying expenditures do not include:(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 es 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;(b) Above-the-line employee per diems or living allowance expenses;(c) Taxes imposed pursuant to the Federal Insurance Contributions Act and other payroll taxes;(d) Contributions under the Federal Unemployment Tax Act and the Employment Security Law; and(e) Union dues and benefits.Source Laws 2024, LB937, § 4. Operative Date: July 19, 2024 Cross References Employment Security Law, see section 48-601.
Nebraska Legal Code