Statute 77 6506

77-6506. Base-year employees, defined.Base-year employees means the number of equivalent employees employed by the taxpayer during the base year in Nebraska who (1) are paid wages at a rate equal to at least one hundred percent of the Nebraska statewide average hourly wage for the year of application and (2) receive a sufficient package of benefits as specified in the ImagiNE Nebraska Act.Source Laws 2020, LB1107, § 49. Cross References ImagiNE Nebraska Act, see section 77-6801.