Any term defined in the Nebraska Revenue Act of 1967 or in the ImagiNE Nebraska Act has the same meaning in the Key Employer and Jobs Retention Act unless the context or the express language of the Key Employer and Jobs Retention Act requires a different meaning.

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Terms Used In Nebraska Statutes 77-6504

  • Key employer: means a taxpayer that:

    (1) Employs at least one thousand equivalent employees in Nebraska during the base year. See Nebraska Statutes 77-6509