{"data":{"id":"us-ne/neb.-rev.-stat.-77-6904","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6904","heading":"Base year, defined.","body":"Base year means the year immediately preceding the year of application, except that if the year of application is 2021, the base year is either 2019 or 2020, whichever year the applicant had the larger number of equivalent employees at the qualified location.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6904","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"998110ab37f255fcf05b9011a5a504f0dd80664fae7acf86ccabbf38d6709ded","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6903","next":"us-ne/neb.-rev.-stat.-77-6905"},"notice":"GroundRules: Original legal text. Not legal advice."}