(1) For purposes of the Cast and Crew Nebraska Act, qualifying expenditure includes: (a) Pre-production, production, and post-production expenditures made in Nebraska that are subject to taxation by the state; (b) Scouting and spending related to the production activity in the state prior to application for qualification; (c)(i) Above-the-line employee wages for residents of Nebraska or paid through a Nebraska loan out company. (ii) Loan out companies will be required to pay applicable Nebraska income taxes. (iii) The total above-the-line employee wages and related expenses shall be not more than twenty-five percent of the total instate expenditures of a production activity; (d) Below-the-line employee wages; (e) Per diems of up to thirty dollars per day per employee; and (f) Expenditures not otherwise available for rental or purchase within Nebraska and paid for via a Nebraska supplier. (2) Qualifying expenditures do not include: (a) Wages paid to independent contractors, or self-employed individuals, except that wages shown to be paid by a Nebraska-based production company for a commercial production activity and wages the taxes of which are shown to be withheld by the employer may be approved by the department on the application for the tax credit; (b) Above-the-line employee per diems or living allowance expenses; (c) Taxes imposed pursuant to the Federal Insurance Contributions Act and other payroll taxes; (d) Contributions under the Federal Unemployment Tax Act and the Employment Security Law; and (e) Union dues and benefits.
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