For tax years beginning on or after January 1, 2025, an employer who pays relocation expenses for a qualified employee may apply for a refundable credit using the Nebraska Relocation Incentive Act (NRIA) Credit Application, Form NRIA-A. The credit equals 50% of the relocation expenses paid during the tax year and is limited to $5,000 for each qualified employee.
For tax years beginning on or after January 1, 2025, a qualified employee, who moves to Nebraska for the purpose of accepting a position of employment and who receives a salary within the statutory annual wage income range for the applicable tax year, may make a one-time election to exclude their Nebraska source wages within two calendar years of becoming a Nebraska resident.
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