§ 77-6509. Key employer, defined.

Key employer means a taxpayer that: (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. History: Laws 2020, LB1107, § 52.