{"data":{"id":"us-ne/neb.-rev.-stat.-77-6509","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6509","heading":"Key employer, defined.","body":"Key employer means a taxpayer that:\n(1) Employs at least one thousand equivalent employees in Nebraska during the base year;\n(2) Offers all full-time employees, as defined and described in section 4980H of the Internal Revenue Code of 1986, as amended, the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan, as those terms are defined and described in section 5000A of the Internal Revenue Code of 1986, as amended;\n(3) Offers all full-time employees, as defined and described in section 4980H of the Internal Revenue Code of 1986, as amended, a sufficient package of benefits as specified in the ImagiNE Nebraska Act;\n(4) Enforces a company policy against any discrimination that is prohibited by federal or state law;\n(5) Electronically verifies the work eligibility status of all new employees employed in Nebraska within ninety days after the date of hire during the entire performance period;\n(6) Has gone through a change in ownership and control within the twenty-four months immediately prior to the application;\n(7) Is at risk of moving more than one thousand existing equivalent employees from the state, as determined by the director;\n(8) Retains at least ninety percent of its equivalent base-year employment; and\n(9) Is a qualified business.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6509","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"dd109e1e7f3545b1000a045bf5b5073940b6a6dee1adc5555910d881806a936a","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6508","next":"us-ne/neb.-rev.-stat.-77-6510"},"notice":"GroundRules: Original legal text. Not legal advice."}