77-6509. Key employer, defined.Key employer means a taxpayer that:(1) Employs at least one thousand equivalent employees in Nebraska during the base year;(2) Offers all full-time employees, as defined and described in section 4980H of the Internal Revenue Code of 1986, as amended, the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan, as those terms are defined and described in section 5000A of the Internal Revenue Code of 1986, as amended;(3) Offers all full-time employees, as defined and described in section 4980H of the Internal Revenue Code of 1986, as amended, a sufficient package of benefits as specified in the ImagiNE Nebraska Act;(4) Enforces a company policy against any discrimination that is prohibited by federal or state law;(5) Electronically verifies the work eligibility status of all new employees employed in Nebraska within ninety days after the date of hire during the entire performance period;(6) Has gone through a change in ownership and control within the twenty-four months immediately prior to the application;(7) Is at risk of moving more than one thousand existing equivalent employees from the state, as determined by ownership and control within the twenty-four months immediately prior to the application;(7) Is at risk of moving more than one thousand existing equivalent employees from the state, as determined by the director;(8) Retains at least ninety percent of its equivalent base-year employment; and(9) Is a qualified business.Source Laws 2020, LB1107, § 52. Cross References ImagiNE Nebraska Act, see section 77-6801.
Nebraska Legal Code