Neb. Rev. Stat. § 77-5728.01 — Base-year employees; recalculation, when

(1) If a taxpayer who has met the required levels of employment and investment contained in an agreement for a tier 6 project sells or transfers a portion of the business operations that were subject to such agreement, whether through a sale or other disposition pursuant to section 355 of the Internal Revenue Code of 1986, and the business operations that were sold or transferred continue to operate under an entity that is not part of the same unitary group as the taxpayer, the Department of Revenue shall recalculate the taxpayer's base-year employees by subtracting the number of equivalent employees employed at the business operations that were sold or transferred from the number of base-year employees calculated for the taxpayer on the last Form 312N filed prior to the date of the sale or transfer. (2) This section shall not apply: (a) If the business operations that were sold or transferred as described in subsection (1) of this section cease all operations within twenty-four months after the date of the sale or transfer; or (b) If the primary business purpose of the sale or transfer described in subsection (1) of this section was to close a location. (3) Any credits or other incentives generated prior to a sale or transfer described in subsection (1) of this section shall not be recalculated. (4) This section applies to agreements entered into after December 31, 2016