(AP) — Demand is holding strong for a state tax incentive program designed to nurture startup businesses in Nebraska that cost the state more than $2.8 million last year.

A new report by the Department of Economic Development finds that Nebraska issued the tax credits last year to “angel investors” in 22 fledgling companies. The $2.8 million in credits is up from $2.3 million in the program’s first year.

Supporters say the credit promotes investment in high-tech startups that could lead to economic growth. Opponents question whether the incentives work.

The report comes as Nebraska lawmakers conduct a review of both the state tax system and its tax incentives. The Legislature’s Performance Audit Committee is working on ways to evaluate whether the incentives work as intended.