Nebraska Revised Statute 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.
- ImagiNE Nebraska Act, see section 77-6801.