77-6506. Base-year employees, defined.
60 words·~1 min read·
/ne/chapter-77/77-6506A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.