Qualified employee, defined

Official source

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.

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Qualified employee, defined

Official source

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.