Child Care Subsidies & Assistance in Nebraska

Income limits by family size

• Initial eligibility ceiling (annual, 185% FPL): 185% of the federal poverty level per Nebraska DHHS 392 NAC, using the 2026 HHS poverty guidelines. Maximum income for new applicants. Nebraska has no statewide waitlist.
• TCC redetermination ceiling (annual, 200% FPL): 200% of the federal poverty level per Nebraska DHHS 392 NAC, using the 2026 HHS poverty guidelines. If income at redetermination is at or below this amount, Transitional Child Care is reauthorized. Above 200% FPL but below 85% SMI, families continue through the remainder of the current certification period only.

Computed from the 2026 HHS federal poverty guidelines (100% FPL for a family of 4 in the 48 contiguous states = $33,000). Nebraska DHHS sets eligibility at 185% FPL for new applicants and 200% FPL at Transitional Child Care redetermination (392 NAC 2-011.01). The DHHS published table is expressed in monthly figures; values here are annualized for direct comparison with household income. No family-of-1 row is published (the program requires a child). Column 1 (185% FPL initial ceiling) is the entry threshold for new applicants. Column 2 (200% FPL TCC ceiling) is the redetermination ceiling for Transitional Child Care families — if income at redetermination is at or below 200% FPL, TCC is reauthorized; between 200% FPL and 85% SMI, families remain eligible through the end of the current certification period only. LB304 (signed April 14, 2026) made these thresholds permanent. Verify the latest dollar figures with DHHS before applying. Effective January 1, 2026; check the state portal for the latest figures.

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 application window opened at 8:30 a.m. Central on Monday, January 26, 2026, and the $15M cap was reached just three days later on January 29, 2026 — applications received that day were prorated to roughly 37%. First Five Nebraska reported demand had reached more than $19.3 million as of February 18, 2026.