Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-3129. Tax credit; application; contents

(1) The total amount of qualifying expenditures for the qualified production activity;

(2) The production expenditure report for the qualified production activity;

(3) Documentation showing the total expenditures for the qualified production activity are greater than or equal to:

(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;

(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;

(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;

(7) Documentation showing at least fifteen percent of the cast of the qualified production activity were Nebraska residents with expatriates included in the percentage;

(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

(9) Any other information or documentation required by the department.