Child Care Subsidies & Assistance in Nebraska

Nebraska Child Care Subsidy (185% FPL entry / 200% FPL exit) became permanent April 2026 (LB304). State CDCC = 100% federal under $29K AGI (refundable), 25% above. Refundable Child Care Tax Credit up to $2,000/child under 6 — $15M cap exhausted in 7 weeks for TY2025.

Data current as of May 21, 2026

Child care subsidy (CCDF) in Nebraska

Program name: Nebraska Child Care Subsidy
Administered by: Nebraska Department of Health and Human Services (DHHS), Division of Children and Family Services
Income ceiling: Initial eligibility at or below 185% of the federal poverty level (~$59,000 for a family of four); transitional eligibility extended to 200% FPL. LB304 (signed April 14, 2026) eliminated the prior October 2026 sunset and made these thresholds permanent.
Family fee / copay: Sliding-scale family fee by family size and gross monthly income, set in 392 NAC. A 10% earned-income disregard applies after 12 continuous months on the program and at each subsequent redetermination.
Waitlist status: No typical waitlist — No statewide waitlist. Apply year-round through ACCESSNebraska.
Apply: accessnebraska.ne.gov/

State pre-K in Nebraska

Program name: Nebraska Early Childhood Education Grant Program (Ages 3 to 5)
Administered by: Nebraska Department of Education, Office of Early Childhood; delivered through participating school districts
Access: Income-targeted
Eligibility: 3- and 4-year-olds in participating districts who meet at least one risk factor: income eligibility, English Learner, developmental delay, IEP, homelessness, teen parent, and others. Each grantee district sets specific local enrollment criteria.
Coverage: Approximately 13,232 children enrolled across all state-funded preschool in 2023-24 (NIEER 2024 Yearbook). Nebraska ranks 22nd nationally for 4-year-old access and 10th for 3-year-old access. Concentrated in larger districts; rural access weaker.
Apply: www.education.ne.gov/oec/early-childhood-education-grant-program-ages-3-to-5/

State tax credits & extras in Nebraska

State CDCC: Refundable. 100% of federal CDCC for federal AGI ≤ $29,000 (refundable); 25% of federal CDCC for federal AGI above $29,000 (non-refundable) of the federal CDCC. Claimed on Form 2441N. The refundable tier is among the most generous in the country for low-income filers, but there is a sharp cliff at $29,000 AGI. Separate from the newer Child Care Refundable Tax Credit (see Other state programs below).

Other state programs and credits

Nebraska Child Care Refundable Tax Credit (LB754) — up to $2,000 per child under 6
Refundable state credit of $2,000 per qualifying child under age 6 for households with income ≤ $75,000, or $1,000 per child for households with income $75,001–$150,000. Child must be in licensed care (or with a license-exempt subsidy provider, or family must be at or below 100% FPL). Statewide funding is capped at $15 million per year, awarded first-come-first-served through the Nebraska DOR eDASH portal. The tax year 2025 pool was exhausted on January 29, 2026 — seven weeks after the window opened on January 26, 2026. Demand exceeded $22 million against the $15M cap.

Where to apply or get help in Nebraska

Find a daycare in Nebraska

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Sources

Every state layers its own program on top of a federal floor — CCDF (the federal block grant), Head Start, the federal DCFSA (employer pre-tax benefit), and the federal Child and Dependent Care Credit. See the federal overview for what the floor looks like before any state adds.