{"data":{"id":"us-ne/neb.-rev.-stat.-77-5526","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5526","heading":"Qualified employee leasing company, defined.","body":"Qualified employee leasing company means a company which places all employees of a client-lessee on its payroll and leases such employees to the client-lessee on an ongoing basis for a fee and, by written agreement between the employee leasing company and a client-lessee, grants to the client-lessee input into the hiring and firing of the employees.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5526","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"efdc0739ea392f4e089018da10bd91434ca88074111d4074e5c7afc7bc3cb432","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-5525","next":"us-ne/neb.-rev.-stat.-77-5527"},"notice":"GroundRules: Original legal text. Not legal advice."}