Cast and Crew Nebraska Act (CCNA)

The Cast and Crew Nebraska Act (CCNA) 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 qualifying expenditures. The tax credit may be increased to an additional 15% if all qualifications are met. The total tax credit available in fiscal year 2025-2026 is $500,000.

The CCNA Guidelines and other documents can be found under Application and Program Resources.

Eligible Production Activities
(See guidelines for definitions and exceptions)

• Full-length films
• Over-the-air and streaming television series
• Short-length films
• Documentaries
• Animation projects
• Commercial advertisements

Project Requirements

• The total amount of individual or loan out company wages or earnings paid during the qualified production activity is $500,000 or less.
• At least 40% of the production days are in Nebraska and, for full-length films only, at least 10 days of production are in Nebraska.
• At least 40% of the below-the-line employees are Nebraska residents with expatriates included in the percentage but not exceeding 15% of the total below-the-line employees.
• At least 15% of the cast are Nebraska residents with expatriates included in the percentage.
• The minimum total expenditures for the qualified production activity are greater than or equal to:
  • $500,000 for a full-length film or made-for-television movie;
  • $500,000 per over-the-air and streaming television program episode; or
  • $25,000 per short-length film, documentary, animation project, or commercial.