Nebraska Statutes
§ 77-6533 — Qualified employee, defined
Nebraska § 77-6533
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-6533 (Qualified employee, 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. § 77-6533 (2026).
Text
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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Bluebook (online)
Nebraska § 77-6533, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-6533.