Ethanol Production Incentive (Nebraska)

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Last modified on May 23, 2011.

Financial Incentive Program

Place Nebraska

Name Ethanol Production Incentive
Incentive Type Corporate Tax Credit
Applicable Sector Commercial, Industrial
Eligible Technologies Ethanol
Active Incentive No

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 18 cents/gallon

Start Date 1993
Expiration Date Varies by provision

Maximum Incentive Varies; see below

Program Administrator Nebraska Department of Revenue
Date added to DSIRE 2002-06-27
Last DSIRE Review 2004-06-08

References DSIRE[1]


New ethanol facilities in Nebraska producing at a minimum rate of 100,000 gallons annually, before denaturing, on or before June 30, 2004 are eligible to receive a transferable fuel tax credit of 18 cents per gallon for 96 consecutive months if they were not in production on or before September 1, 2001. Payments begin with the first calendar month for which the facility is eligible to receive such credit and end not later than June 30, 2012. Facilities are eligible to receive payments for 48 consecutive months until June 30, 2008 if the facility did not received credits prior to June 1, 1999.

Up to 15,625,000 gallons of ethanol produced annually at a facility and up to 125,000,000 gallons of ethanol produced at a facility by the end of the payment period are eligible for credits.

Previously, facilities expanding production were eligible to receive a credit of 7.5 cents per gallon of ethanol, before denaturing, for new production for up to 36 consecutive months. However, this credit expired on December 31, 2003.

Authorities (Please contact the if there are any file problems.)

Authority 1: R.R.S. Neb. § 66-1344
Date Effective 1993
Date Enacted 1990
Expiration Date Varies by provision

Incentive Contact

Contact Name Janet Lake
Department Nebraska Department of Revenue
Division Motor Fuels
Address P.O. Box 98904

Place Lincoln, Nebraska
Zip/Postal Code 68509-8904
Phone (402) 471-5678
Phone 2 (800) 554-3835

Contact Name Todd Sneller
Department Nebraska Ethanol Board

Address P.O. Box 94922

Place Lincoln, Nebraska
Zip/Postal Code 68509
Phone (402) 471-2941



  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"