{"data":{"id":"us-ne/neb.-rev.-stat.-77-6534","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6534","heading":"Qualified employer, defined.","body":"Qualified employer means a taxpayer that:\n(1) Employs (a) at least ten full-time qualified employees in Nebraska during the base year and (b) at least the same number of full-time qualified employees as were employed in the prior year for each year of the performance period;\n(2) Pays wages for services rendered (a) at a rate equal to at least one hundred fifty percent of the Nebraska statewide average hourly wage in the base year and (b) at a rate equal to at least one hundred two percent of the prior year wage level during each year of the performance period; and\n(3) Electronically verifies the work eligibility status of all new qualified employees employed in Nebraska prior to hire during the entire performance period.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6534","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"a6861f5c45f0d99d90b6268aa6850858f55aeaf2c324e05adb8a3028acd4daa1","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-6533","next":"us-ne/neb.-rev.-stat.-77-6535"},"notice":"GroundRules: Original legal text. Not legal advice."}