77-6533. Qualified employee, defined.
67 words·~1 min read·
/ne/chapter-77/77-6533A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.