The new Nebraska $250 Refundable Individual Income Tax Credit for Volunteer Emergency Responders, LB 886, is effective as of the 2017 tax year (on or after January 1, 2017), not 2016.
Please see 2016 Nebraska Legislative Changes affecting the Nebraska Department of Revenue, here:
http://www.revenue.nebraska.gov/info/legislation/legis_changes/2016_leg_chgs.html
Please also see the instructions to the 2016 Nebraska Individual Income Tax Return, Form 1040N, on Page 2, What's New:
http://www.revenue.nebraska.gov/tax/16forms/f_1040n_booklet.pdf
The new Nebraska $250 Refundable Individual Income Tax Credit for Volunteer Emergency Responders, LB 886, is effective as of the 2017 tax year (on or after January 1, 2017), not 2016.
Please see 2016 Nebraska Legislative Changes affecting the Nebraska Department of Revenue, here:
http://www.revenue.nebraska.gov/info/legislation/legis_changes/2016_leg_chgs.html
Please also see the instructions to the 2016 Nebraska Individual Income Tax Return, Form 1040N, on Page 2, What's New:
http://www.revenue.nebraska.gov/tax/16forms/f_1040n_booklet.pdf