Nebraska Statutes 77-27,190. Employment expansion; how determined
Current as of: 2023 | Check for updates
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(1) A taxpayer shall be deemed to have new equivalent employees when the new equivalent employees hired during a taxable year are in addition to the number of total equivalent employees in the taxable year preceding the date of application.
Terms Used In Nebraska Statutes 77-27,190
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- Year: shall mean calendar year. See Nebraska Statutes 49-801
(2) Qualifying business employees who work within and without this state shall be considered only to the extent they are paid for work performed within this state.
(3) The hours worked by any person considered an independent contractor or the employee of another taxpayer shall not be used in the computation under this section.