Headline rate, caps, minimum spend, payroll fringe, and the official film office for Nebraska. Reference data for producers, line producers, and financiers structuring a Nebraska shoot.
+15% with qualifying resident-labor and local-spend criteria
Illustrative reference. Verify before deal.
Nebraska's Cast and Crew Nebraska Act offers a 20% refundable tax credit on qualifying expenditures, with the potential for an additional 15% if certain criteria are met. For fiscal year 2025–2026, $500,000 in total credits is available. A separate Nebraska Film Office Grant, administered by the Department of Economic Development, provides additional funding for feature films, television series, and miniseries produced on location in the state. Nebraska's landscapes, including more miles of river than any other state, expansive prairie, and small-town Main Street settings, offer a Midwest visual palette. The credit pool is small, so producers should contact the Nebraska Film Office early to confirm availability and eligibility.
The questions producers ask first when sizing a Nebraska shoot, answered against the state's current program structure and fringe environment.
Headline rate is the start, not the end. Compare Nebraska side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.
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