Child Care Refundable Tax Credit Application, Form 7203, 1040N (NE Tax)

Yes, the Nebraska website says:

The parent or legal guardian is eligible for the refundable tax credit: 

• If the child is enrolled in a child care program licensed pursuant to the Child Care Licensing Act; or
• If the child receives care from an approved license-exempt provider enrolled in the child care subsidy program pursuant to Neb. Rev. Stat. §§ 68-1202 and 68-1206; or
• If the parent’s or legal guardian’s total household income is less than or equal to 100% of the federal poverty level.

The credit will equal:

• $2,000 per child, if the total household income is no more than $75,000; or
• $1,000 per child, if the total household income is more than $75,000 but no more than $150,000.

If the total household income is more than $150,000, the parent or legal guardian is not eligible for the child care refundable tax credit.

Total household income means federal modified adjusted gross income.

I have underlined the most salient lines for you.