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LB649, known as the Defense Efforts Workforce Act, would offer a 5% wage credit to defense contractors capped at $4 million dollars each year across all employers. To qualify for the credit, companies must have at least 10 full-time employees dedicated to the mission of Offutt Air Force Base. That would include employees working on intercontinental ballistic missile projects in the Nebraska panhandle and other businesses that report to the United States Strategic Command.