The Nebraska Advantage The Nebraska Advantage package expanded "5-Tier" benefits system:    Tier 1 – $1 million new investment and 10 new jobs – eligible for a refund of one-half the sales tax paid for qualified property purchases at the project, a full sliding scale wage credit of 3, 4, 5 or 6% depending on wage level, and a 3% investment tax credit.    Tier 2 – $3 million new investment and 30 new jobs – receives sales tax refunds of capital purchases at the project, the sliding scale wage credit, and a 10% investment credit.    Tier 3 – Jobs only tier – 30 new jobs; receives the sliding scale wage credit.    Tier 4 – $10 million investment and 100 new jobs – receives sales tax refund, jobs credit, investment credit, and a personal property tax exemption for turbine-powered aircraft, mainframe computers, agricultural product processing machinery, and personal property used in a distribution facility.    Tier 5 – Investment only tier – $30 million in new investment; receives a sales tax refund on eligible property. T he Nebraska Advantage, Nebraska's newly enhanced incentive legislation, emphasizes capital investment, innovation, and the creation of jobs and provides for the training of workers who take those jobs.    "The Nebraska Advantage package was designed to create a business climate that makes our state a preferred location for starting and growing a business," said Governor Dave Heineman.    "This is a landmark piece of legislation for the Lincoln area," said Jason Smith, Vice President of Economic Development, Lincoln Chamber of Commerce. "We look forward to the opportunity to market and utilize this new incentive package locally."    Regardless of legislation, Lincoln-area companies have always recognized that the No. 1 business advantage for companies in Nebraska is the state's high-quality workforce. More than 90 percent of adults are high school graduates, and Nebraska students consistently score above average on standardized achievement tests and college entrance exams. The region also boasts numerous higher education institutions including the University of Nebraska–Lincoln and Southeast Community College, which ranks among the top community colleges in the nation.    "Employers consistently emphasize the high quality of southeast Nebraska's workforce," said Tracy Brantner, Executive Director of Falls City Economic Development and chairman of the Lincoln Area Development Partnership. "It's more than just our Midwestern values. Nebraskans are highly trained and educated in some of the best schools in the United States. Our motivated, reliable, and efficient employees make a difference in the bottom lines of Nebraska companies."    The Lincoln area recently has seen major expansions of companies such as Kawasaki, State Farm, Cabela's, Tenneco Automotive, and Husqvarna. Tractor Supply Co. is constructing a 435,000-square-foot distribution center just outside of Lincoln on Interstate 80. And the state's growing ethanol industry was recently boosted with the announcement of a $135 million ethanol plant in Fillmore County. The facility is being built by Omaha-based Advanced BioEnergy, LLC.