The Nebraska Governor signed a law establishing the Defense Efforts Workforce Act. The law provides tax incentives to encourage employers to locate their defense contractor workforce in the state to support military efforts. The law offers wage tax credits to qualified employers who employ and retain workers paid at least 150 percent of the state average wage in new defense-related jobs, from July 1, 2025, onwards. The law also outlines eligibility criteria, application process, conditions for maintaining benefits, recapture provisions for non-compliance, and reporting requirements. The law goes into effect on July 1, 2027. [L.B. 649, enacted 06/04/25]
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