{"data":{"id":"us-ne/neb.-rev.-stat.-77-5714","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5714","heading":"Number of new employees, defined.","body":"(1) Number of new employees, for a tier 1, tier 2, tier 3, or tier 4 project, means the number of equivalent employees that are employed at the project during a year that are in excess of the number of equivalent employees during the base year, not to exceed the number of equivalent employees employed at the project during a year who are not base-year employees and who are paid wages at a rate equal to at least sixty percent of the Nebraska average weekly wage for the year of application.\n(2) Number of new employees, for a tier 6 project, means the number of equivalent employees that are employed at the project during a year that are in excess of the number of equivalent employees during the base year, not to exceed the number of equivalent employees employed at the project during a year who are not base-year employees and who are paid at a rate equal to or greater than the tier 6 weekly required compensation for the year of application.\n(3) Teleworkers working for wages or salaries in Nebraska from their residences for a taxpayer on tasks interdependent with the work performed at the project shall be considered to be employed at the project.\n(4) Employees who work at a military installation in Nebraska for a taxpayer on tasks interdependent with the work performed at the project shall be considered to be employed at the project.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5714","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"968994ebd6cdb714f2df4701b163079fd1ed566b0ae679a4f79eed22b5cbd6bd","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-5713","next":"us-ne/neb.-rev.-stat.-77-5715"},"notice":"GroundRules: Original legal text. Not legal advice."}