Base-year employee, defined.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Base-year employee, defined.

Checkout our iOS App for a better way to browser and research.

77-6905. Base-year employee, defined.

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.

Source

  • Laws 2021, LB544, § 5.
  • Operative Date: January 1, 2022


Download our app to see the most-to-date content.