Nebraska Department of Revenue

Parents or legal guardians of children 5 years old or younger may qualify for a refundable tax credit established by the Child Care Tax Credit Act for tax years beginning on or after January 1, 2024. Electronic application submission of the Child Care Refundable Tax Credit Application will open January 2, 2025, for tax year 2024. Parents and legal guardians can visit DOR’s webpage [ [link removed] ] for information related to qualifying for the tax credit and the documentation required for application submission.

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