Summary of difference between federal and state regulations
There are certain instances where employers can pay employees at a rate lower than the minimum hourly wage specified by the Fair Labor Standards Act. The most common instance pertains to an employee who earns tips. The employer can deduct the amount of the tips (but only up to a certain maximum amount) from the hourly wage.
Nebraska Statute §48-1203(2) requires an hourly rate of $2.13 per hour for tipped employees.