The School Readiness Tax Credit
The School Readiness Tax Credit is available to qualifying owner-operators of child care programs including taxpaying individuals, partnerships, limited liability companies, S-corporations and others. The program must have served children through the child care subsidy program during 2025 and be rated a Step 1 or higher in Step Up to Quality.
Applications for the School Readiness Tax Credit can be completed through the Nebraska Department of Revenue (NDOR) Website beginning February 2, 2026, at 8:30 a.m. CT for tax year 2025.
2025 Subsidy reports are now available on the Provider Portal. To access the report, log into the portal and select the “Reports" title, located on the Welcome Dashboard. Once that has opened, select the “Tax Credit Report" tile.
Frequently Asked Questions