Nebraska § 77-6534 Qualified employer, defined

Nebraska Statutes

§ 77-6534 — Qualified employer, defined

Nebraska § 77-6534

Ch. 77Revenue and Taxation

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Bluebook

Neb. Rev. Stat. § 77-6534 (2026).

Text

Qualified employer means a taxpayer that:

(1)Employs (a) at least ten full-time qualified employees in Nebraska during the base year and (b) at least the same number of full-time qualified employees as were employed in the prior year for each year of the performance period;

(2)Pays wages for services rendered (a) at a rate equal to at least one hundred fifty percent of the Nebraska statewide average hourly wage in the base year and (b) at a rate equal to at least one hundred two percent of the prior year wage level during each year of the performance period; and

(3)Electronically verifies the work eligibility status of all new qualified employees employed in Nebraska prior to hire during the entire performance period.

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Qualified employer means a taxpayer that:
(1) Employs (a) at least ten full-time qualified employees in Nebraska during the base year and (b) at least the same number of full-time qualified employees as were employed in the prior year for each year of the performance period;
(2) Pays wages for services rendered (a) at a rate equal to at least one hundred fifty percent of the Nebraska statewide average hourly wage in the base year and (b) at a rate equal to at least one hundred two percent of the prior year wage level during each year of the performance period; and
(3) Electronically verifies the work eligibility status of all new qualified employees employed in Nebraska prior to hire during the entire performance period.