Nothing at tax level, at either level
The 30 percent federal Residential Clean Energy Credit under Section 25D expired for property placed in service after December 31, 2025. A cash or loan purchase now receives no federal tax credit.
Nebraska has no state income tax credit for residential solar, so nothing at state level replaced it. National guides describing a federal plus state stack are describing other states.
Section 48E, the commercial credit, survives at 30 percent for third-party owners under leases and power purchase agreements. That is the only route by which a 30 percent federal credit touches a Kearney rooftop, and the provider claims it.
Evaluate that as a rate rather than as a credit. Ask what the provider claims, what portion reaches you through the rate offered, and for the side-by-side against a cash purchase.
What Nebraska has instead
A statutory net metering guarantee at up to 25 kW under Sections 70-2001 to 70-2004, which is far above household need and cannot be withdrawn by a utility acting alone.
Customer-owned utilities governed by boards rather than shareholders, which means the terms above that floor are set closer to home than in most states.
Inexpensive electricity, which is good for your budget generally even though it lengthens solar payback.
And the electricity you stop buying, which is the largest term in the calculation and the one that does not depend on any programme remaining open.
What decides whether it works for you
Your own rate, which comes from your own district and should be taken from a recent bill rather than a state figure.
Your production, which depends on your roof, orientation and shading, and which should be stated in kilowatt hours per year with the data source named.
Your self-consumption pattern, if your district credits exports below the retail rate, since that determines how much of the generation earns full value.
And your sizing, which should follow your consumption rather than your roof. Ask for a smaller system modelled alongside the proposal.
Costing it out under public power
Strike the federal residential credit from any quote showing it, and do not expect a state credit in its place, because Nebraska has none.
Rebuild from your district net metering arrangement, subject to the statutory 25 kW floor, and the electricity you stop buying at your actual rate.
Ask your county assessor how residential solar is treated for property assessment at your address, since that is administered locally.
Then ask for that version in writing with each line named and each assumption stated.