§ 68-602 — Terms, defined

Nebraska § 68-602

• Jurisdiction: Nebraska
• Ch. 68: Public Assistance

Text

For
purposes of sections 68-601 to 68-631 , unless
the context otherwise requires:
(1) Wages shall mean all remuneration for employment, including the
cash value of all remuneration paid in any medium other than cash, except
that wages shall not include that part of such remuneration which, even if
it were for employment within the meaning of the Federal Insurance Contributions
Act, would not constitute wages within the meaning of the act;
(2) Employment shall mean any service performed by an employee in the
employ of the State of Nebraska or any political subdivision thereof for such
employer except (a) service which, in the absence of an agreement entered
into under sections 68-601 to 68-631 , would
constitute employment as defined in the Social Security Act or (b) service
which under the act may not be included in an agreement between the state
and the Secretary of Health and Human Services entered into under sections 68-601 to 68-631 . Service
which under the act may be included in an agreement only upon certification
by the Governor in accordance with section 218(d)(3) of the act shall be included
in the term employment if and when the Governor issues, with respect to such
service, a certificate to the Secretary of Health and Human Services pursuant
to subsection (2) of section 68-624 ;
(3) Employee shall include an officer of the state or a political subdivision
thereof;
(4) State agency shall mean the Director of Administrative Services;
(5) Secretary of Health and Human Services shall include any individual
to whom the Secretary of Health and Human Services has delegated any functions
under the Social Security Act with respect to coverage under such act of employees
of states and their political subdivisions and, with respect to any action
taken prior to April 11, 1953, includes the Federal Security Administrator
and any individual to whom such administrator had delegated any such function;
(6) Political subdivision shall include an instrumentality of the state,
of one or more of its political subdivisions, or of the state and one or more
of its political subdivisions, but only if such instrumentality is a juristic
entity which is essentially legally separate and distinct from the state or
subdivision and only if its employees are not by virtue of their relation
to such juristic entity employees of the state or subdivision;
(7) Social Security Act shall mean the Act of Congress approved August
14, 1935, Chapter 531, 49 Stat. 620, officially cited as the Social Security
Act, including regulations and requirements issued pursuant thereto, as such
act has been amended or recodified to December 25, 1969, and may from time
to time hereafter be amended or recodified; and
(8) Federal Insurance Contributions Act shall mean Chapter 21, subchapters
A, B, and C of the Internal Revenue Code, and the term employee tax shall
mean the tax imposed by section 3101 of such code.

Legislative History

Source: Laws 1951, c. 297, § 2, p. 978; Laws 1955, c. 264, § 2, p. 813; Laws 1969, c. 536, § 1, p. 2181; Laws 1977, LB 194, § 1; Laws 1984, LB 933, § 2; Laws 1990, LB 820, § 2; Laws 1995, LB 574, § 57; Laws 2000, LB 1216, § 9; Laws 2010, LB684, § 2. Annotations: A member of a county mental health board, appointed pursuant to statute, is an "officer of the state or a political subdivision thereof" and, as such, is an employee of the State of Nebraska for the purposes of the Social Security Act. Sullivan v. Hajny, 210 Neb. 481, 315 N.W.2d 443 (1982).