NebraskaNebraska adjusts employee counts after some business transfers
For tier 6 projects, the revenue department recalculates a business’s starting employee count after some sales or transfers, while leaving earlier credits and incentives unchanged.
What it does
When a qualifying business sells or transfers covered operations to an entity outside its business group, the Department of Revenue recalculates its base-year employee count. Earlier credits and incentives stay unchanged.
Argument forThe adjustment could keep a business’s starting employee count from including workers in operations that continue under a separate business group.
Argument againstBusinesses and the revenue department may need to track which workers belonged to transferred operations to recalculate the starting employee count.
More detail
The Department of Revenue recalculates the taxpayer’s base-year employee count by subtracting employees at the transferred operations. This covers part of the business operations under a tier 6 project agreement that is sold or transferred, including certain transactions under federal tax law. The taxpayer must have met the agreement’s required employment and investment levels, and the transferred operations must continue under an entity outside the taxpayer’s unitary group. The recalculation does not apply if the operations stop all work within 24 months after the transfer, or if the transfer’s main purpose was to close a location. Credits and other incentives earned before the transfer are not recalculated. This applies to agreements entered into after December 31, 2016.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 17Approved by Governor Jim Pillen on April 14, 2026Became Law
- Apr 9Passed on Final Reading 44-3*-2Passed 2nd Chamber
- Vote recorded Passed on Final Reading 44-3*-2. Result: pass.Legislature
- Apr 9President/Speaker signedPassed 1st Chamber
- Apr 9Presented to Governor on April 9, 2026To Governor
- Mar 17Placed on Final ReadingMinor
- Mar 6Kauth FA610 withdrawn
- Vote recorded von Gillern AM2209 adopted. Result: pass.Legislature
- Mar 6von Gillern AM2209 adopted
- Mar 6Advanced to Enrollment and Review for Engrossment
- Feb 27von Gillern AM2209 filedMinor
- Feb 26Placed on Select FileMinor
- Feb 19Advanced to Enrollment and Review Initial
- Vote recorded Advanced to Enrollment and Review Initial. Result: pass.Legislature
- Feb 6Placed on General FileMinor
- Jan 22Notice of hearing for January 30, 2026
- Jan 14Referred to Revenue CommitteeMinor
- Jan 13Kauth FA610 filedMinor
- Jan 12Date of introductionIntroduced
Economy & JobsTaxes & Budget