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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6533 - Qualified employee, defined.

Universal Citation:
NE Code § 77-6533 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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77-6533. Qualified employee, defined.

Qualified employee means a person employed by the taxpayer who is (1) a full-time employee, (2) exclusively dedicated to supporting military defense efforts in this state, (3) paid wages at a rate equal to at least one hundred fifty percent of the Nebraska statewide average hourly wage, and (4) employed in a position in which no one was employed within this state prior to July 1, 2025.

Source

  • Laws 2025, LB649, ยง 10.
  • Operative Date: July 1, 2027

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