{"data":{"id":"us-ne/neb.-rev.-stat.-77-6533","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6533","heading":"Qualified employee, defined.","body":"Qualified employee means a person employed by the taxpayer who is (1) a full-time employee, (2) exclusively dedicated to supporting military defense efforts in this state, (3) paid wages at a rate equal to at least one hundred fifty percent of the Nebraska statewide average hourly wage, and (4) employed in a position in which no one was employed within this state prior to July 1, 2025.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6533","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"7a329092cf631bb2d2923400364c86d2ccc75b0f3ee12063055e7f14af9d3602","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6532","next":"us-ne/neb.-rev.-stat.-77-6534"},"notice":"GroundRules: Original legal text. Not legal advice."}