Nicholas Nieman

Mr. Nieman as a Nebraska-based State & Local Tax & Incentives Attorney, he has been working for over 38 years with company executive, tax, legal and site development personnel from around the country. He is called on by them to address Nebraska state and local tax and incentive planning strategies, site selection and development and Nebraska tax disputes (audits, claims, appeals and settlement). Mr. Nieman has led McGrath|North teams responsible for all aspects of site development and economic incentives in Nebraska, including site selection, site acquisition, site negotiation, regulatory and building approvals, project incentives and project entitlements. He has designed and drafted much of Nebraska’s tax, tax incentive and site development legislation. Mr. Nieman was the principal designer and drafter of the numerous Nebraska programs. He was also a co-designer and co-drafter of various other tax and incentive legislation, such as the Imagine Nebraska Act, LB 1107 (2020), LB 895 (2008) which added Tier 6 to the Nebraska Advantage Act, LB 872 (2012) which adopted the market state apportionment rule for business services income, LB 343 (2007) which extended the capital gain exclusion to extraordinary dividends and LB 161 (2017) which extended the tax incentive benefit carry forward period for Tier 6 projects. He has also worked with Nebraska’s business community and lobbyists to defend legislative attempts to repeal or reduce these programs. The above incentive and development programs have created over 100,000 new jobs and $35 billion of capital investment in over 900 business expansions throughout Nebraska. Nebraska’s Governors and State Directors of Economic Development have consulted with Mr. Nieman on economic development policy for over 3 decades. He has also authored a number of studies for the business community outlining strategies to improve Nebraska’s business climate. Mr. Nieman earned his B.S.B.A degree, summa cum laude, from Creighton University College of Business, and his J.D. degree from Creighton University School of Law.