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2021 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-4915 - Employee benefit program, defined.
Universal Citation:
NE Code § 77-4915 (2021)
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77-4915. Employee benefit program, defined.
Employee benefit program means health and dental benefits, dependent care, life insurance, disability insurance, or relocation costs provided to or for the benefit of employees, which programs are qualified under the Internal Revenue Code of 1986, as amended.
Source
- Laws 1995, LB 829, ยง 15.
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