Nebraska Statutes

§ 77-3103 — Qualification; points; basis

Nebraska·Ch. 77 Revenue and Taxation
(1)The standard criteria for qualified active service shall be based on a total of one hundred possible points per year. A person must accumulate at least fifty points out of the possible one hundred points during a year of service in order to qualify as an active emergency responder, active rescue squad member, or active volunteer firefighter. Points shall be awarded as provided in this section.
(2)A fixed amount of twenty-five points shall be awarded to a person for responding to ten percent of the emergency response calls which are (a) dispatched from his or her assigned station or company during a year of service and (b) relevant to the appropriate duty category of the person. An emergency response call means any dispatch involving an emergency activity that an emergency responder, r

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Legislative History

Source: Laws 2016, LB886, § 3; Laws 2018, LB760, § 3.

Nearby Sections

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