Creating High Impact Economic Futures Act (CHIEF)

An eligible Community Betterment Organization may apply through the Department of Economic Development’s Grant Management System for approval of a project or program. r Please note: All possible CHIEF tax credits have been allocated and the application has closed. Eligible Activities Employment training; Operations of any Inland port authorities created under the Municipal Inland Port Authority Act; Medical Services; Operation of an agribusiness or agricultural business entity; Recreational services or activities, including but not limited to, operations for a sports complex or sports venue as defined in section 13-3102; Home improvement services and programs; Crime prevention activities, including but not limited to: mental health counseling and senior citizen centers, and any legal enterprise which aids in the prevention or reduction of crime; Construction or operation of intermodal facilities or a shovel-ready site owned by the CBO or by a city or village in this state; Creation or operation of an accelerator program for technology companies, which are located in Nebraska; and Operations of an iHub under the Nebraska Innovation Hub Act. Tax Credit Limits The annual limit on the total amount of tax credits allowed for calendar year 2025 shall be $900,000 with a total of $300,000 for each congressional district. Once credits have reached the annual limit, no additional credits shall be allowed for such calendar year. The maximum amount of credits per program or project shall not exceed $150,000 for the first congressional district of Nebraska and $150,000 per year for the third congressional district of Nebraska. There is no annual maximum amount of credits per program or project in the second congressional district of Nebraska. Pursuant to LB650 (2025), no CHIEF tax credits are available after the 2025 calendar year. Contributions to certified projects must be received on or before December 31, 2025. Neb. Rev. Stat. § 77-3,114 prohibits foreign adversarial companies from receiving benefits under an incentive program of the State of Nebraska. Prior to applying, please see the Foreign Adversarial Company Memo found in the Guidance Documents section. Applicants meeting the definition of foreign adversarial company will not be approved for benefits. Program Resources Title File Type Date Attestation Form PDF January 31, 2022 CHIEF Program Guidelines PDF July 24, 2025 CHIEF Six Month Report Form PDF August 8, 2025 Foreign Adversary Company Form May 4, 2026 Form 1 Tax Credit Request PDF May 19, 2025 MEMO 24-01: CDAA and CHIEF Guidance Document PDF October 18, 2024 MEMO 25-01: CHIEF Act Repeal PDF May 19, 2025 MEMO 25-04: LB 644 (2025) Foreign Adversarial Company PDF October 22, 2025 Grant Management Resources This page will provide technical assistance on using AmpliFund to apply for and manage grants awarded by DED. Learn More Stay up to date on the latest news. Subscribe to the Department of Economic Development email lists here. Subscribe Have questions about CHIEF tax credits? Shaun Grantski Economic Development Manager [email protected]   |  (402) 471-9054