(1) An eligible staff member may apply to the department to receive a refundable tax credit against the income tax imposed by the Nebraska Revenue Act of 1967. The amount of the credit shall be based on the eligible staff member’s classification under subsection (4) of section 71-1962 as follows:

Eligible Staff Member’s Classification Tax Credit
Level Five $3,500
Level Four $3,200
Level Three $2,900
Level Two $2,600
Level One $2,300