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Nebraska Department of Revenue

Nebraska Department of Revenue

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This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.

to all taxpayers that plan to apply for Nebraska tax incentives under the following programs:

  • Nebraska Advantage Act
  • Nebraska Advantage Rural Development Act
  • Nebraska Advantage Microenterprise Tax Credit Act
  • Nebraska Advantage Research and Development Act

If you plan to apply for a project under a Nebraska incentive program on or after October 1, 2009, the Department strongly recommends that you register for E-Verify now and that you begin to electronically verify the work eligibility of all newly hired employees employed in Nebraska as of October 1, 2009. If you plan to claim a Research and Development credit for a tax year beginning on or after January 1, 2009, you need to verify the work eligibility of all newly hired employees employed in Nebraska beginning on or after October 1, 2009.

Legislative Bill 403 (LB 403) will take effect on October 1, 2009. This law requires participants in the above Nebraska incentive programs to utilize E-Verify, the federal electronic verification program that ensures all new employees are legally able to work in the United States. Nebraska tax incentives will not be granted unless the applicant can prove that it has electronically verified the work eligibility status of all newly hired employees employed in Nebraska. In addition, all hours worked by, and compensation paid to, any employee that is not eligible to work in Nebraska must be excluded from the calculation of the tax incentive.

E-Verify is a free and simple to use Web-based system that electronically verifies the employment eligibility of newly hired employees. E-Verify allows participating employers to electronically compare employee information taken from the Form I-9, Employment Eligibility Verification, against the Social Security Administration’s and the Department of Homeland Security’s databases. For additional information, go to the U.S. Citizenship and Immigration Services’ website at http://www.uscis.gov/portal/site/uscis and click on the E-Verify button at the left of the page.

If you have implementation questions, please contact Mary Hugo at 402-471-5790 or mary.hugo@nebraska.gov.

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