Base-year employee means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the taxpayer or its predecessors during the base year and who is employed at the project.

Terms Used In Nebraska Statutes 77-5706

  • Base-year employee: means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the taxpayer or its predecessors during the base year and who is employed at the project. See Nebraska Statutes 77-5706
  • Compensation: means the wages and other payments subject to the federal medicare tax. See Nebraska Statutes 77-5707
  • Taxpayer: means any person subject to sales and use taxes under the Nebraska Revenue Act of 1967 and subject to withholding under section 77-2753 and any entity that is or would otherwise be a member of the same unitary group, if incorporated, that is subject to such sales and use taxes and such withholding. See Nebraska Statutes 77-5719
  • Year: means calendar year. See Nebraska Statutes 77-5720
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