{"data":{"id":"us-ne/neb.-rev.-stat.-77-5404","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5404","heading":"Employee of qualified employee leasing company; how treated.","body":"An employee of a qualified employee leasing company shall be considered to be an employee of the client-lessee for purposes of the Rural Economic Opportunities Act if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the Department of Revenue access to the records of employees leased to the client-lessee.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5404","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"a0fa90dd9d0efb0bc367d6b7bf1f0e7622e3d8cb2d3b1efd6733757c83b6ab88","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-5403","next":"us-ne/neb.-rev.-stat.-77-5405"},"notice":"GroundRules: Original legal text. Not legal advice."}