77-3603. Terms, defined.
For purposes of the School Readiness Tax Credit Act:
(1) Child means an individual who is five years of age or less;
(2) Child care and education provider means a person who owns or operates an eligible program;
(3) Department means the Department of Revenue;
(4) Eligible program means an applicable child care and early childhood education program as defined in section 71-1954 that has applied to participate in the quality rating and improvement system developed under the Step Up to Quality Child Care Act and has been assigned a quality scale rating;
(5) Eligible staff member means an individual who is employed with an eligible program for at least six months of the taxable year and who is listed in the Nebraska Early Childhood Professional Record System and classified as provided in subsection (4) of section 71-1962. Eligible staff member does not include certificated teaching and administrative staff employed by programs established pursuant to section 79-1104; and
(6) Quality scale rating means the rating of an eligible program under the Step Up to Quality Child Care Act which is expressed in terms of steps, with step one being the lowest rating and step five being the highest rating.
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