{"data":{"id":"us-ne/neb.-rev.-stat.-77-6826","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6826","heading":"Qualified employee leasing company; employees; duty.","body":"An employee of a qualified employee leasing company shall be considered to be an employee of the client-lessee for purposes of the ImagiNE Nebraska Act if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the Department of Revenue with access to the records of employees leased to the client-lessee.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6826","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"8d9f5689c0a442502c358e4c405eddb9c97ef12c1747594e9707182bf90efacc","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6825","next":"us-ne/neb.-rev.-stat.-77-6827"},"notice":"GroundRules: Original legal text. Not legal advice."}