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Creating High Impact Economic Futures Act (CHIEF)
Tax credits under the Creating High Impact Economic Futures Act (“CHIEF Act”) are intended to encourage individuals and business firms to make charitable contributions that provide community assistance and services in alleviating areas of chronic economic distress in Nebraska. Projects or programs consisting of eligible activities provided in a Community Development Area may be approved for tax credit status. An eligible Community Betterment Organization may apply through the Department of Economic Development’s Grant Management System for approval of a project or program.
Please note: All possible CHIEF tax credits have been allocated and the application has closed.
Eligible Activities
- Employment training;
- Operations of any Inland port authorities created under the Municipal Inland Port Authority Act;
- Medical Services;
- Operation of an agribusiness or agricultural business entity;
- Recreational services or activities, including but not limited to, operations for a sports complex or sports venue as defined in section 13-3102;
- Home improvement services and programs;
- Crime prevention activities, including but not limited to: mental health counseling and advice, community, youth, and senior citizen centers, and any legal enterprise which aids in the prevention or reduction of crime;
- Construction or operation of intermodal facilities or a shovel-ready site owned by the CBO or by a city or village in this state;
- Creation or operation of an accelerator program for technology companies, which are located in Nebraska; and
- Operations of an iHub under the Nebraska Innovation Hub Act.
Tax Credit Limits
The annual limit on the total amount of tax credits allowed for calendar year 2025 shall be $900,000 with a total of $300,000 for each congressional district. Once credits have reached the annual limit, no additional credits shall be allowed for such calendar year. The maximum amount of credits per program or project shall not exceed $150,000 for the first congressional district of Nebraska and $150,000 per year for the third congressional district of Nebraska. There is no annual maximum amount of credits per program or project in the second congressional district of Nebraska.
Pursuant to LB650 (2025), no CHIEF tax credits are available after the 2025 calendar year. Contributions to certified projects must be received on or before December 31, 2025.
Legislative Bill 644 (2025) (codified as Neb. Rev. Stat. § 77-3,114) prohibits foreign adversarial companies from receiving benefits under an incentive program of the State of Nebraska. Prior to applying, please see Memo 25-04 Foreign Adversarial Company, found also in the Guidance Documents section. Applicants meeting the definition of foreign adversarial company will not be approved for benefits. See the final reading of LB644 for more information.
Program Resources
| Title | File Type | Date |
|---|---|---|
| Attestation Form | January 31, 2022 | |
| CHIEF Program Guidelines | July 24, 2025 | |
| CHIEF Six Month Report Form | August 8, 2025 | |
| Foreign Adversary Company Form | October 27, 2025 | |
| Form 1 Tax Credit Request | May 19, 2025 | |
| MEMO 24-01: CDAA and CHIEF Guidance Document | October 18, 2024 | |
| MEMO 25-01: CHIEF Act Repeal | May 19, 2025 | |
| MEMO 25-04: LB 644 (2025) Foreign Adversarial Company | October 22, 2025 |
Grant Management Resources
This page will provide technical assistance on using AmpliFund to apply for and manage grants awarded by DED.
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