Funding and Grants
Nebraska Historic Tax Credit
Nebraska Historic Tax Credit is a state of nebraska funding program available in Scotts Bluff County, Nebraska. State income-tax credit for the certified rehabilitation of a historically significant building, available alongside the federal historic credit.
- LevelState of Nebraska
- AdministratorNebraska Department of Revenue, with History Nebraska (State Historic Preservation Office)
Check which parcels qualify on the map See all funding programs
Who qualifies
- The building is listed on the National Register, contributes to a listed historic district, or is otherwise designated historically significant.
- The rehabilitation meets the Secretary of the Interior's Standards and is certified by History Nebraska.
- Qualified rehabilitation expenditures meet the statutory minimum.
This program is available throughout Scotts Bluff County, Nebraska.
Funding terms
A state credit of up to 20 percent of qualified rehabilitation expenditures, subject to the annual statewide and per-project caps set by statute; it may be combined with the 20 percent federal historic rehabilitation credit. Confirm current caps and rates with the Department of Revenue.
What you need to apply
- Historic-Rehabilitation Application (Parts 1, 2, and 3)
- Secretary of the Interior's Standards Compliance Documentation
The rule behind this program
Every eligibility statement on this page traces to first-party authority (corpus version 2026.06).
- Authorizing Statute: Nebraska Job Creation and Mainstreet Revitalization Act, Neb. Rev. Stat. Sections 77-2901 to 77-2912
- Program Guidance: Nebraska Historic Tax Credit, Nebraska Department of Revenue
- Certifying Office: Nebraska Historic Tax Credit (NHTC), History Nebraska (State Historic Preservation Office)
Advisory only. Eligibility is a deterministic read of public program rules as of the cited corpus version and is not legal advice or a guarantee of funding; every determination must be reviewed against the live program and counsel.