Tier 1 – $1 million of new investment and 10 new jobs
This tier qualifies for refund of all sales taxes for capital purchases at the project, the sliding scale wage credit and a 10% investment credit. Additional benefits include a personal property tax exemption for computer systems for internet web portals or data centers.
Tier 3 – Jobs only tier
Tier 4 – $10 million in investment and 100 new jobs
In addition to the sales tax refund, jobs credit, and the investment credit, qualifying businesses under receive a personal property tax exemption on turbine-powered aircraft, personal computer systems, agricultural product processing machinery and personal property used in a distribution facility for up to 10 years.
Tier 5 – Investment only
This tier requires $30 million in new investment and no new jobs. Companies receive a refund of all sales taxes paid on capital purchases with the project. Additional benefits include a personal property tax exemption for computer systems for internet web portals or data centers.
Super Tier 6 – $10 million in investment and 75 new jobs or $100 million in investment and 50 new jobs
Any business activity other than retail qualifies and will receive a refund of all sales tax on capital purchases. A 10% job credit on new employee compensation provided that compensation is greater than 200% of the county average wage or 150% of the Nebraska average wage. Additional benefits include a 15% investment credit, and a personal property tax exemption for all personal property at the project for up to 10 years.
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