Nebraska Statutes

§ 77-6506 — Base-year employees, defined

Nebraska § 77-6506
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-6506 (Base-year employees, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Neb. Rev. Stat. § 77-6506 (2026).

Text

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.

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Legislative History

Source: Laws 2020, LB1107, § 49. Cross References: ImagiNE Nebraska Act, see section 77-6801.

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Bluebook (online)
Nebraska § 77-6506, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-6506.