Nebraska Advantage Research and Development Credit
The Nebraska Research and Development Credit provides a refundable tax credit for qualified R&D. One of the few states that still offers a refundable R&D credit. The state tax credit is worth 15% of the federal R&D tax credit. The Nebraska state tax credit is increased to 35% of the federal R&D tax credit for qualified expenditures taking place on a Nebraska college or university campus, or a facility owned by one.