Cast and Crew Nebraska Act (CCNA)

The Cast and Crew Nebraska Act (CCNA) Tax Credit Program is a competitive incentive to:

• Increase film and television production in the State of Nebraska.
• Retain film studies and creative arts students from Nebraska universities and colleges.
• Provide jobs for Nebraska residents.
• Increase revenue for Nebraska businesses.
• Enhance Nebraska’s image nationwide.

The tax credit is a refundable tax credit allowed against Nebraska state income tax in an amount equal to 20% of the qualifying expenditures. The amount of tax credit may be increased by up to an additional 15% if other qualifications are met.

A production company may apply to DED for tax credits for qualified expenditures of up to $500,000 in fiscal year 2025-2026.

Eligible projects include full-length films, over-the-air and streaming television programs, short-length films, documentaries, animation projects, and commercial advertisements.

Project Requirements:

• At least 40% of production days are in Nebraska
• At least 40% of the below-the-line employees are Nebraska residents
• At least 15% of the cast are Nebraska residents
• Minimum total expenditures are $500,000 for full-length films and television episode, or $25,000 per short-length film, documentary, animation project, or commercial.
• Total amount of wages is $500,000 or less.
• Must not include any sexually explicit or obscene material.