1. Nebraska Advantage Research and Development Act
  2. Neb. Rev. Stat. § 77-5803
  3. Qualified Research Expenses (QREs)
  4. Federal Credit Allowed Under IRC Section 41
  5. Research and Experimental Activities
  6. Internal Revenue Code (IRC) Section 174
  7. Business Firm
  8. Base Credit Rate (15%)
  9. University Campus Credit Rate (35%)
  10. College or University in this State
  11. Facility Owned by a College or University
  12. Basic Research Payments
  13. Refundable Tax Credit
  14. Income Tax Liability
  15. State Sales and Use Taxes Paid
  16. Quarterly Refund Claim
  17. Apportionment Factor
  18. Property Factor (for apportionment)
  19. Payroll Factor (for apportionment)
  20. Business Both Within and Without this State
  21. Worksheet RD
  22. Form 3800N
  23. Nebraska Incentives Credit Computation
  24. Taxable Year
  25. Credit Carry Forward
  26. Maximum Carry Forward Period (20 years)
  27. Nebraska Department of Revenue (DOR)
  28. Tax Commissioner
  29. Income Tax Return
  30. Electronic Verification of Work Eligibility
  31. Newly-Hired Employees in Nebraska
  32. Substantial Rights to Research
  33. Bear the Economic Risk
  34. Wages for Qualified Services
  35. Supplies Used in Research
  36. Contract Research Expenses
  37. In-House Research Expenses
  38. Qualified Services
  39. Process of Experimentation Test
  40. Elimination of Uncertainty Test
  41. Technological in Nature
  42. Permitted Purpose
  43. Business Component Test
  44. New or Improved Business Component
  45. Funded Research Exclusion
  46. Pass-Through Entities
  47. Partner, Member, Shareholder, Beneficiary
  48. Credit Distribution to Owners
  49. Interest Not Allowed on Refunded Taxes