nebraska higher blend tax credit act


The Nebraska Higher Blend Tax Credit Act offers a meaningful tax incentive for retailers offering higher ethanol blends. You can receive a tax credit in the amount of 5 cents per gallon sold of E15 and 8 cents per gallon sold of blends containing 25% to 85% ethanol. Learn more here.

E15 Checklist

Higher Blend Tax Credit FAQS

Fuel Retailer Infrastructure Compatability with Higher Blends of Ethanol


Nebraska Higher Blend Tax Credit Act Application

Notification of Change for Underground Storage Tanks

Application Templates

Schedule I Blender Example

Schedule II Blender Example

Schedule II Non-Blender Example

Choose ethanol, save consumers money!

By selling a 10% blend at the pump, fuel retailers are already helping Nebraskans save at least $275 million per year. That savings increases when higher blends are figured in.

In Nebraska, E85 is available at 124 fueling stations and E15 is available at 112 fueling stations. Nationally, as of the end of May 2022, there were 2,686 stations offering E15 and more than 5,400 locations selling high ethanol blends. There are now 378 ethanol suppliers and 103 terminal locations. To find locations where ethanol is sold, visit

E15, a blend of gasoline and 15% ethanol, is safe and approved by the U.S. Environmental Protection Agency (EPA) to use in vehicles 2001 or newer, light-duty trucks, medium-duty passenger vehicles (SUVs), and all flex-fuel vehicles (FFVs). Flex fuel vehicles can use the highest ethanol blends, up to E85.

  • When you choose E10, expect a $.40 to $.50 savings per gallon versus ethanol-free fuel options.
  • E15 can provide up to an additional $.10 savings per gallon.
  • If you have a flex fuel vehicle, you will likely save $1 or more per gallon when you choose E85.
  • Over 96% of the cars, trucks and SUVs on the road today are legally approved to run on E15.
  • E15 has both a higher-octane rating and costs less than regular unleaded due to its higher ethanol content. This gives retailers a lower-priced, higher-octane fuel to post on the price sign to attract consumers.

Considering selling higher blends of ethanol?

Reach out to the Nebraska Ethanol Board at 402-471-2941 or visit our Resources page. If you sell higher blends and are not featured on our list of ethanol retailers, we’d love to help promote you. Let us know!

Funding for infrastructure is also available.

The American Coalition for Ethanol (ACE) has released the Ethanol Retailer Roadmap, which is a reference guide designed to help fuel marketers, retailers and equipment companies see why they should be interested in selling higher ethanol blends.

ACE says the E15 and Flex Fuel Retailer Roadmap will answer some of the questions that stakeholders most frequently ask, and identify the steps station owners can take if they want to sell the higher blends, including E85.

Have questions? Ron Lamberty, American Coalition for Ethanol, Sr. Vice President, spent many years as a retailer and is devoted to helping retailers selling higher ethanol blends succeed.

Room to Grow, a World to Save

Biofuels, including ethanol, are underutilized in today’s fuel market but don’t need to be. Nebraska ethanol plants have the capacity to produce 2.6 billion gallons each year but typically produce about 2.2 billion gallons.

By allowing broader use of lower-cost ethanol blends permanently, Nebraskans could also enhance our nation’s energy security, increase ethanol’s economic benefits, and better protect the Earth by reducing greenhouse gases nearly 50 percent as compared to gasoline and cancer-causing tailpipe emissions.

A recent study by the University of California-Riverside directly compared emissions between E15 and E10. The results found that E15 reduces particulate matter by 18%, carbon monoxide by 17%, and NOx by 3%.