What wage levels must a Nebraska Advantage Rural Development Act or Microenterprise Tax Credit Act applicant meet for applications filed on or after January 1, 2026?

Plain-English summary

Each year the Nebraska Department of Revenue publishes the wage thresholds that applicants must meet to qualify for two Nebraska Advantage tax-incentive programs. This ruling covers applications filed on or after January 1, 2026:

• Nebraska Advantage Rural Development Act -- required wage level: $20.22 per hour (up from $19.29 per hour for 2025).
• Nebraska Advantage Microenterprise Tax Credit Act -- wage limit: $1,763 per week (compared with $1,707 per week for 2025).

The thresholds are indexed and reissued annually, so the figures that govern an application depend on the year it is filed.

What this means for you

Businesses applying for these incentives

If you are filing a Nebraska Advantage Rural Development Act application on or after January 1, 2026, qualifying jobs must meet the $20.22/hour required wage level. Microenterprise Tax Credit Act applicants are subject to the $1,763/week wage limit. Confirm you are using the wage figures for the year your application is actually filed.

Accountants and advisors

Because these amounts are reissued every year, the Department publishes a separate Revenue Ruling per application year. Match the ruling to the filing year rather than assuming last year's numbers carry over.

Common questions

Q: What is the Rural Development Act required wage level for 2026 applications?
A: $20.22 per hour for applications filed on or after January 1, 2026.

Q: What is the Microenterprise Tax Credit Act wage limit for 2026 applications?
A: $1,763 per week.

Q: Which year's figures apply to my application?
A: The figures for the year the application is filed. The Department issues a new ruling with updated wage thresholds each year.

Q: Can I rely on this Revenue Ruling?
A: A Nebraska Revenue Ruling is a general guidance document that is "advisory in nature but is binding on the Nebraska Department of Revenue until amended," and it applies generally rather than to a single taxpayer. But it can be superseded or made obsolete by a later ruling or a change in statute or regulation, so confirm you are looking at the current version before relying on it.

Citations and references

Programs:

• Nebraska Advantage Rural Development Act -- 2026 required wage level $20.22/hour
• Nebraska Advantage Microenterprise Tax Credit Act -- 2026 wage limit $1,763/week

Source

• Landing page: Nebraska Revenue Rulings
• Original PDF: 29-26-1

Original ruling text

Revenue Ruling 29-26-1

Nebraska Advantage Tax Incentives

January 12, 2026

Wage Levels for 2026 Nebraska Advantage
Rural Development Act and
Microenterprise Tax Credit Act
Applications
This guidance document is advisory in nature but is binding on the Nebraska Department
of Revenue (DOR) until amended. A guidance document does not include internal
procedural documents that only affect the internal operations of the DOR and does not
impose additional requirements or penalties on regulated parties or include confidential
information or rules and regulations made in accordance with the Administrative Procedure
Act. If you believe that this guidance document imposes additional requirements or
penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. The
DOR recommends you do not print this document. Instead, sign up for the subscription
service at revenue.nebraska.gov to get updates on your topics of interest.

Issue
What is the required wage level for Nebraska Advantage Rural Development Act and the wage
limit under the Nebraska Advantage Microenterprise Tax Credit Act applications filed on or after
January 1, 2026?

Conclusion
Beginning with applications filed on or after January 1, 2026, an applicant must meet the following
wage requirements to qualify for benefits:

Nebraska Advantage Rural Development Act
2025 Required Wage
Level
$ 19.29 per hour

2026 Required Wage
Level
$ 20.22 per hour

Nebraska Advantage Microenterprise Tax Credit Act
2025 Wage Limit

2026 Wage Limit

$ 1,707 per week

$ 1,763 per week

APPROVED:

James R. Kamm
Tax Commissioner
January 12, 2026

Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818