{"data":{"id":"us-ne/neb.-rev.-stat.-77-6506","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6506","heading":"Base-year employees, defined.","body":"Base-year employees means the number of equivalent employees employed by the taxpayer during the base year in Nebraska who (1) are paid wages at a rate equal to at least one hundred percent of the Nebraska statewide average hourly wage for the year of application and (2) receive a sufficient package of benefits as specified in the ImagiNE Nebraska Act.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6506","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"114dd09afc559ff1d28edd2e3d42d0c34aac6b3537b9413a5a6f8849d830d032","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6505","next":"us-ne/neb.-rev.-stat.-77-6507"},"notice":"GroundRules: Original legal text. Not legal advice."}