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Qualified employee, defined.

Neb. Rev. Stat. § 77-6533
in effect
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77-6533. Qualified employee, defined. 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. Laws 2025, LB649, § 10. Operative Date: July 1, 2027
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-6533Fetched: 10/20/2026

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