{"data":{"id":"us-ne/neb.-rev.-stat.-77-6905","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6905","heading":"Base-year employee, defined.","body":"Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the taxpayer or its predecessors during the base year and who is employed at the qualified location.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6905","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"258bb021f56986dcf57f581b1e186224c21992a48f73400ceeb1921a9c1a72ca","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6904","next":"us-ne/neb.-rev.-stat.-77-6906"},"notice":"GroundRules: Original legal text. Not legal advice."}