About this programme
The ImagiNE Nebraska Act is the state's business incentive program for attracting investment and job creation, run by the Nebraska Department of Economic Development. The Economic Redevelopment Areas (ERA) tier is the program's entry-level qualification track, aimed at companies that add jobs and invest in specific areas the state has designated for redevelopment.
The ERA tier rewards a smaller job and investment commitment than ImagiNE's higher tiers, in exchange for smaller tax credits, and only applies to projects located within a designated Economic Redevelopment Area.
How it works
Qualifying ERA-tier projects earn a wage credit equal to 6% of the average wage paid to new employees, plus an investment tax credit of 4%. An extra 1% is available for benefit corporations, and another 1% for projects in extremely blighted areas. The ERA tier does not include a sales/use tax exemption or a personal property tax exemption.
Who can apply
The company must add at least 5 full-time-equivalent employees and invest between $250,000 and $1 million (for applications submitted in 2026). New employees must be paid at least 70% of the Nebraska average wage, $20.57 an hour as of this tier's published figures.
The project must sit within a designated Economic Redevelopment Area, and the business activity must be one of the qualified activities the program recognizes.
Frequently asked
What investment and job levels does the ERA tier require?
At least 5 new full-time-equivalent employees and, for 2026 applications, an investment between $250,000 and $1 million.
Does location matter?
Yes. ERA-tier projects must be located within a designated Economic Redevelopment Area.
What tax benefits does the ERA tier give?
A wage credit of 6% of new employees' average wage and an investment tax credit of 4%, with a possible extra 1% each for benefit corporations and extremely blighted areas. It does not include the sales/use tax or personal property tax exemptions available at higher tiers.
Who do I contact about ImagiNE Nebraska?
The Department of Economic Development at DED.ImagiNE@nebraska.gov or (402) 471-9054.
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Reviewed 2026-09-25. Programmes change, so check eligibility, amounts and deadlines on the official page before you apply. CapEasy is a private firm and is not part of any government body.