NE Tax Credits
LOWER YOUR NEBRASKA STATE TAX BURDEN
Life choices has secured special tax credits under the Nebraska’s Pregnancy Help Act to lower your Nebraska state tax burden.
Reach out to Brian at (402) 658-3631 or email him at lifechoicesoutreach@fremontpregnancy.com to find out how you can prepare now to claim your credit.
The Nebraska Pregnancy Help Act (Act) provides nonrefundable tax credits for tax years beginning on or after January 1, 2025, to taxpayers who make cash contributions to pregnancy help organizations in Nebraska that have been approved by the Nebraska Department of Revenue (DOR) as an eligible charitable organization under the Act.
Taxpayers must notify the approved PHO (Life Choices is an approved organization) of their intended contribution and the amount to be claimed as a tax credit under the Act. Life Choices will submit a Nebraska Pregnancy Help Act Notification of Intended Tax Credit, Form 3152-IC to DOR.
Beginning January 1, 2026, the Forms 3152-IC will be processed in the order in which they are received until the annual limit is reached. For 2026, $1,000,000 is available for tax credits. DOR will notify Life Choices within 30 days of receipt of a Form 3152-IC if tax credits are available. The taxpayer must remit the contribution to Life Choices, after DOR has returned the verified Form 3152-IC to Life Choices, no later than 60 days after notifying Life Choices of your intended contribution.
If you fail to make the contribution within 60 days and/or contributes less than the intended tax credit amount, Life Choices must submit the Nebraska Pregnancy Help Act Notification Regarding Intended Contribution, Form 3152-X to DOR within 30 days. A taxpayer who fails to make the contribution in the required time will forfeit their tax credit reservation.
5 Get Nebraska tax credits with a donation to Life Choices:
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Based upon your 2024 Nebraska tax liability. Speak with your tax advisor or use the number on line 29 (page 2) of your 2023 Nebraska income tax return (if you believe your tax liability will be similar in 2025).
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Divide your estimated 2025 Nebraska tax liability by 50% (maximum allowed credit).
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Download or electronically fill out Form 3152-IC below.
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If not completing digitally please mail or email the form to Brian Collins.
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Receive verification (Life Choices will notify you by email and phone once the Nebraska Department of Revenue verifies the form. The State may take up to 30 days).
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Make a gift to Life Choices (up to 50% of your 2025 Nebraska income tax) on or after January 1, 2025. You have up to 60 days to make a contribution from the time you fill out this form and submit it to Life Choices.
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Receive a receipt from Life Choices (we will issue a donation letter (full-dollar offset) of up to 50% on your 2025 Nebraska income tax)
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Important notes:
You cannot claim your gift on your federal tax form to qualify for the Nebraska tax credit
If you estimate low, you will likely receive the full credit. If you estimate high (greater than 50% of your 2025 tax) current law allows you a five year carry forward.
Click here to view details of the Pregnancy Help Act . We’d love for you to be one of the few in our circle of friends to take advantage of these money saving tax credits. Life Choice Brian Collins can answer questions and assist in your donation. Call Brian at (402) 658-3631 or email him at lifechoicesoutreach@fremontpregnancy.com.
These tax credits are popular and don’t last long. Prepare to get yours, fill out the form today!
Please consider a gift soon to utilize the tax credits before they are gone to others.
The material presented on this website is not offered as legal or tax advice. We encourage you to consult your tax advisor to determine your best gifting option.