From Nebraska Department of Revenue <[email protected]>
Subject Webpage - Individuals with Intellectual and Developmental Disabilities Support Act
Date April 9, 2025 3:36 PM
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Nebraska Department of Revenue

The Individuals with Intellectual and Developmental Disabilities Support Act (Act) webpage [ [link removed] ] is now available. The Act establishes one refundable income tax credit for direct support professional employees and three separate nonrefundable income tax credits for employers for tax years beginning on or after January 1, 2025. Applications will be accepted online starting July 1, 2025.

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