Does Nebraska allow a child and dependent care credit?
This credit may be claimed only by Nebraska full-year residents or partial-year residents. It cannot be claimed if you filed as a nonresident or if you filed a federal joint return, but a married- separate return for Nebraska. For individuals reporting federal adjusted gross income not greater than $22,000, the credit is refundable and is 100% of the federal credit. For individuals reporting federal adjusted gross income over $22,000 but not more than $29,000, the credit is refundable and the amount of the credit ranges from 90% to 30% of the federal credit. The percentage of the federal credit is reduced by 10% for each $1,000 of adjusted gross income over $22,000. For individuals with adjusted gross income in excess of $29,000, the credit is nonrefundable and is limited to 25% of the federal credit allowed.
