Nebraska's R&D credit is the simplest to compute.

Rate	15% of the federal credit (35% for university research)
Refundable	Not against income tax from July 1, 2026; sales and use tax refund available
Statute	Neb. Rev. Stat. 77-5801 to 77-5808
Form	Form 3800N

The credit is a percentage of the federal research credit, narrowed to Nebraska. The mechanics:

• Rate. 15 percent of the federal Section 41 credit allowed, or 35 percent for research conducted on the campus of a Nebraska college or university or at a facility owned by one.
• It piggybacks on the federal credit. There is no separate Nebraska base amount. The credit is a percentage of the federal credit, apportioned to Nebraska based on the share of research activity in the state, which makes it the simplest state credit to compute once the federal number is set.
• How you can use it. From July 1, 2026, the credit can be used against Nebraska income tax liability or to obtain a refund of Nebraska state sales and use taxes paid. LB 901 (2026), section 37, amended Neb. Rev. Stat. section 77-5804 to strike the option to use it as a refundable income tax credit. Credits passed through to owners of a pass-through entity were already nonrefundable in the owners' hands.
• Credits earned before the change. LB 901 does not say how it treats credits earned in earlier years but claimed after July 1, 2026, and the Department of Revenue's worksheet and FAQ still describe the credit as refundable. Confirm the treatment of those credits with your CPA or the Department of Revenue before filing.
• No application or cap. There is no application or registration required before claiming the credit, and no statewide dollar cap. You claim it on your return.
• Nebraska-only. The research must be conducted in Nebraska. For research spanning multiple states, the federal credit is apportioned to the Nebraska share.
• E-Verify condition. Employees hired during the tax year must have their work eligibility verified through E-Verify, or the credit is not granted.

The credit is claimed on Form 3800N with Worksheet RD, filed with the Nebraska return, under the Nebraska Advantage Research and Development Act (Neb. Rev. Stat. sections 77-5801 to 77-5808). Under Neb. Rev. Stat. section 77-5806, no business firm may first claim the credit for a tax year beginning after December 31, 2033. Once claimed, section 77-5803 allows the credit "for the first tax year it is claimed and for each tax year following" - the former twenty-year limit was removed by 2023 LB 727, section 95.

R&D Binder produces federal Section 41 documentation from your GitHub commit history. The binder is what supports your federal Form 6765 and, starting tax year 2026, the Form 6765 Section G appendix (mandatory for non-exempt filers). Because Nebraska's credit is a percentage of that federal credit, the binder is most of the Nebraska work too.

The Nebraska state credit workpaper is a $995 add-on to the standard binder engagement. It produces:

• The Nebraska apportionment: the share of your federal Section 41 credit attributable to research conducted in Nebraska, tied to the same business-component partition as the federal binder.
• The credit computed at 15 percent (or 35 percent for qualifying university research) of that Nebraska-apportioned federal credit.
• A use note: whether to apply the credit against Nebraska income tax or use it for a refund of Nebraska sales and use taxes paid, given your tax position, with a flag on any credit earned before July 1, 2026 whose treatment your CPA should confirm.
• Filing notes for your CPA: that the credit goes on Form 3800N with Worksheet RD, plus a reminder of the E-Verify condition for employees hired during the year.

We do not file Form 3800N or sign the Nebraska return. That stays with your CPA, the same way federal Form 6765 does. R&D Binder produces the workpaper; your CPA files.

If you operate in more than one state, additional state workpapers are $995 each. Most states with an R&D credit track the federal QRE definition closely, so the marginal cost per state is low once the federal binder is complete.

A worked example. An Omaha SaaS company with 12 engineers, most of its research done in Nebraska, and a federal Section 41 credit of $90,000 for the year computed on Form 6765.

• Federal Section 41 credit. The $90,000 federal credit is claimed by the CPA on Form 6765. R&D Binder produces the binder, QRE workpaper, and Form 6765 Section G appendix.
• Nebraska credit. Say 75 percent of the research is apportioned to Nebraska, so the Nebraska-apportioned federal credit is about $67,500. At 15 percent, the Nebraska credit is roughly $10,000. No separate base calculation is needed; it is a percentage of the federal credit.
• Using the credit. A profitable company applies the roughly $10,000 against Nebraska income tax. A company with little or no Nebraska income tax can use it to get back Nebraska sales and use taxes it paid. Since July 1, 2026, it is no longer paid out as a refundable income tax credit.
• Total engagement cost. SaaS Standard tier ($4,995, 6 to 25 FTE) plus the Nebraska state workpaper add-on ($995). Total $5,990.

The federal credit amount and the Nebraska apportionment are specific to each company; the numbers above are illustrative. The credit is modest in dollar terms because it is a percentage of the federal credit, but it is simple to claim. The CPA files both returns. R&D Binder never appears on the federal or Nebraska return.

If the Nebraska Department of Revenue examines a return on which the research credit was claimed, the substantiation expected is the same kind the IRS expects under federal Section 41: business-component identification, four-part-test rationale, contemporaneous evidence, and QRE allocation by employee, contractor, and supplies, plus support for the Nebraska apportionment. Because the Nebraska credit rests directly on the federal credit, the federal binder is the core of the support. The Nebraska workpaper adds the in-state apportionment.

Our standard scope ends at delivering the binder and the state workpaper. Audit-defense engagement for a Nebraska Department of Revenue examination is a separate scope at $250 per hour, scoped per incident. We do not represent before the Department; that remains your CPA's responsibility or your tax controversy attorney's.

• Neb. Rev. Stat. section 77-5803 and the Nebraska Advantage Research and Development Act (sections 77-5801 to 77-5808), the 15 percent and 35 percent rates tied to the federal Section 41 credit and the Nebraska apportionment. Nebraska Legislature.
• Nebraska Department of Revenue, Nebraska Advantage Research and Development Act FAQs, on the sales and use tax refund option, that no application is required, the absence of a statewide cap, the E-Verify condition, and Form 3800N. The FAQ still describes the credit as refundable; see LB 901 below.
• Nebraska LB 901 (2026), section 37, amending Neb. Rev. Stat. section 77-5804 to strike the refundable income tax option, operative July 1, 2026. Nebraska Legislature, LB 901 slip law; Neb. Rev. Stat. 77-5804, current text.
• Nebraska Legislature, Unicameral Update, April 2, 2026, reporting on LB 901.
• Nebraska Department of Revenue, Research and Development incentive overview and Form 3800N with Worksheet RD.
• IRS Form 6765 (federal Credit for Increasing Research Activities) and Internal Revenue Code Section 41, the federal credit Nebraska's credit is a percentage of.

This page is general informational content, not tax advice for any specific taxpayer. The Nebraska credit is administered by the Nebraska Department of Revenue under the Nebraska Advantage Research and Development Act. The rates, the July 1, 2026 change to how the credit can be used, and the claim period reflect Neb. Rev. Stat. sections 77-5801 to 77-5808 as amended by LB 901 (2026) and Department of Revenue guidance as of September 2026. Confirm current figures and deadlines with your CPA or the Department before filing.

• Nebraska R&D credit rate
• Nebraska vs the federal credit
• The Section 41 four-part test
• What is a qualified research expense (QRE)?
• Form 6765 and Section G
• Arizona R&D credit
• California R&D credit
• Connecticut R&D credit
• Delaware R&D credit