Nebraska Statutes 77-6509. Key employer, defined
Key employer means a taxpayer that:
Terms Used In Nebraska Statutes 77-6509
- Base year: means the year immediately preceding the year during which the change in ownership and control occurred. See Nebraska Statutes 77-6505
- Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
- Equivalent employees: means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year. See Nebraska Statutes 77-6508
- 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
- Performance period: means the year of application plus the next nine years. See Nebraska Statutes 77-6511
- Qualified business: means any business if the majority of the business activities conducted throughout Nebraska by such business meet the requirements for a qualified location as defined in subsection (1) or (2) of section 77-6818. See Nebraska Statutes 77-6512
- 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
- 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 77-6513
(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 the director;
(8) Retains at least ninety percent of its equivalent base-year employment; and
(9) Is a qualified business.