Neb. Rev. Stat. § 13-208
The annual limit on the total amount of tax credits allowed (1) for calendar years 2025 and 2026 shall be nine hundred thousand dollars per year with a total of three hundred thousand dollars per year for each congressional district and (2) for calendar year 2027 and each calendar year thereafter shall be three million dollars per year with a total of one million dollars per year for each congressional district. Once credits have reached the annual limit for any calendar year, no additional credits shall be allowed for such calendar year. The maximum amount of credits per program or project shall not exceed one hundred fifty thousand dollars per year for the first congressional district and one hundred fifty thousand dollars per year for the third congressional district.
Neb. Rev. Stat. § 13-208