Cast and Crew Nebraska Act (CCNA)

The Cast and Crew Nebraska Act (CCNA) is a competitive incentive to: Increase film and television production in the State of Nebraska. Retain film studies and creative arts students from Nebraska universities and colleges. Provide jobs for Nebraska residents. Increase revenue for Nebraska businesses. Enhance Nebraska’s image nationwide. The tax credit is a refundable tax credit allowed against Nebraska state income tax in an amount equal to 20% of qualifying expenditures. The tax credit may be increased to an additional 15% if all qualifications are met. The total tax credit available in fiscal year 2025-2026 is $500,000. The CCNA Guidelines and other documents can be found under Application and Program Resources . Eligibility Information Eligible Production Activities (See guidelines for definitions and exceptions) Full-length films Over-the-air and streaming television series Short-length films Documentaries Animation projects Commercial advertisements Project Requirements The total amount of individual or loan out company wages or earnings paid during the qualified production activity is $500,000 or less. At least 40% of the production days are in Nebraska and, for full-length films only, at least 10 days of production are in Nebraska. At least 40% of the below-the-line employees are Nebraska residents with expatriates included in the percentage but not exceeding 15% of the total below-the-line employees. At least 15% of the cast are Nebraska residents with expatriates included in the percentage. The minimum total expenditures for the qualified production activity are greater than or equal to: $500,000 for a full-length film or made-for-television movie; $500,000 per over-the-air and streaming television program episode; or $25,000 per short-length project, or commercial. Application Info Production Companies must first submit the CCNA Application for Qualification to determine the eligibility of a production activity. Please note: Full-length film, documentary and television programming applications must be received at least 30 days prior to the start of principal photography. Short-length film, animation project, and commercial applications must be received at least 10 days prior to the start of filming. There is a non-refundable fee of $500.00 that must be received by DED to consider the Application for Qualification complete. Approval for qualification does not result in the reservation of tax credits. After the completion of the qualified production activity, the production company must submit an Application for Tax Credit before a tax credit certification is issued. DED will consider applications in the order in which they are received. The CCNA Application for Qualification is hosted on AmpliFund. Application user guides  can be found here . Apply Now Cast and Crew Nebraska Act (CCNA) Submission Open Date: 4/15/2025 8:00 AM (CDT) Apply Application and Program Resources Title File Type Date 01 – CCNA Guidelines April 17, 2025 02 – CCNA Process Workflow May 1, 2025 03 – Qualification App Checklist May 1, 2025 04 – Applicant Request for Non-Disclosure PDF March 18, 2026 Primary Staff Contact Information Shaun Grantski Economic Development Manager 402-471-9054  |  [email protected]