2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6506 Base-year employees, defined.

Universal Citation: NE Code § 77-6506 (2020)

77-6506. Base-year employees, defined.

Base-year employees means the number of equivalent employees employed by the taxpayer during the base year in Nebraska who (1) are paid wages at a rate equal to at least one hundred percent of the Nebraska statewide average hourly wage for the year of application and (2) receive a sufficient package of benefits as specified in the ImagiNE Nebraska Act.

Source

  • Laws 2020, LB1107, ยง 49.
  • Operative Date: January 1, 2021

Cross References

  • ImagiNE Nebraska Act, see section 77-6801.

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