Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-3124. Qualifying expenditures; enumerated; exceptions

(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;

(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.

(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;

(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.