Nebraska Statutes
§ 77-6533 — Qualified employee, defined
Nebraska·Ch. 77 Revenue and Taxation
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.
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Legislative History
Source: Laws 2025, LB649, § 10. Operative Date: July 1, 2027
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