Por Johnathan Hladik, exdirector de políticas
La estrategia de desarrollo económico más eficaz y deseable para muchas comunidades rurales es el fomento del pequeño emprendimiento. Este se basa en pequeñas empresas de propiedad y gestión local. Aproximadamente el 24 % de los habitantes de Nebraska trabajan en estas empresas y el 74 % declara que una microempresa es su única fuente de ingresos.
For more than a decade, the Nebraska Advantage Microenterprise Tax Credit has played an essential role in helping these businesses get started. Passed in 2005, the act provides tax credits for creating or expanding microbusinesses that contribute to the local economy. The credit is available to businesses that employ five or fewer employees.
An applicant must commit to hiring a new employee or making an investment that generates income in the local community. The applicant must also be personally involved in the continuous management and operation of the business. Once these conditions are satisfied, the taxpayer is eligible to receive refundable tax credits equal to 20 percent of new investment or employment in the microbusiness during the tax year. Credits expire after the end of the next tax year. The total lifetime credits claimed by any one taxpayer or related person is capped at $10,000.
Nebraska is home to more than 145,000 microbusinesses, accounting for 86 percent of all businesses in the state. Almost 60 percent of these have been operating for 10 years or more. The Nebraska Advantage Microenterprise Tax Credit facilitates this by spurring new investment and supporting business growth.
Applications for 2019 are due Nov. 1. More information can be found at revenue.nebraska.gov.
