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NEBRASKA STATUTES AND CODES

77-5808 Employees; verification of status required.

77-5808. Employees; verification of status required.The Tax Commissioner shall not approve or grant to any person any tax incentive under the Nebraska Advantage Research and Development Act unless the taxpayer provides evidence satisfactory to the Tax Commissioner that the taxpayer electronically verified the work eligibility status of all newly hired employees employed in Nebraska. This section does not apply to any credit claimed in a tax year beginning or deemed to begin before January 1, 2009, under the Internal Revenue Code of 1986, as amended. SourceLaws 2009, LB403, ยง 13.Operative Date: October 1, 2009

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