Primer Extras: Chapter 4 – Tax Expenditures

Primer Extras: Chapter 4 – Tax Expenditures

Chapter 4 – Tax Expenditures

 As Chapter 4 in the primer explains, Nebraska’s bottom line is affected as much by tax breaks — known as “tax expenditures” — as by spending through the appropriations process. The graph below gives additional detail on the types of tax expenditures used in Nebraska.

Sources: Business Incentives: Nebraska Department of Revenue, Nebraska Tax Incentives 2011 Annual Report (July 2012); Untaxed Internet and catalog sales: National Conference of State Legislatures, Collecting E-Commerce Taxes: An Interactive Map; Untaxed Services: Bill Lock, Memo Re: LR161, LR166, & LR 97 (Committee on Revenue: December 2009); all others: Nebraska Department of Revenue, 2012 Tax Expenditure Report (October 2012); 2012 data were used where possible.