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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6534 - Qualified employer, defined.

Universal Citation:
NE Code § 77-6534 (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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77-6534. Qualified employer, defined.

Qualified employer means a taxpayer that:

(1) Employs (a) at least ten full-time qualified employees in Nebraska during the base year and (b) at least the same number of full-time qualified employees as were employed in the prior year for each year of the performance period;

(2) Pays wages for services rendered (a) at a rate equal to at least one hundred fifty percent of the Nebraska statewide average hourly wage in the base year and (b) at a rate equal to at least one hundred two percent of the prior year wage level during each year of the performance period; and

(3) Electronically verifies the work eligibility status of all new qualified employees employed in Nebraska prior to hire during the entire performance period.

Source

  • Laws 2025, LB649, ยง 11.
  • Operative Date: July 1, 2027

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