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Numerous states follow the federal Davis-Bacon regulations for their construction projects. Other states have used the federal Davis-Bacon Act to develop their own set of rules. Usually the state act is called the Little Davis-Bacon Act. How closely the state rules follow the Federal requirements vary from state-to-state.
Nebraska is what is called a “fringe benefit" state. This means that the employer can receive credit for costs related to fringe benefits for employees up to the total fringe benefit total on a wage determination. Using the fringe benefit total, the benefits employees receive are left up to the employer.