Nebraska

States are increasingly considering laws establishing employment eligibility verification requirements. In Nebraska, one such bill has been enacted, and one is currently pending. Though the demand for quick action that compels Nebraska lawmakers and their colleagues across the nation is understandable, creating a patchwork of uncoordinated verification systems undermines the efficacy of existing and potential federal approaches.

Enacted Legislation

LB 223: Final version (April 4, 2007) prohibits the Tax Commissioner from giving any tax credit, exemption, or refund for the employment of any person who has been removed from the U.S. pursuant to proceedings initiated by the U.S. Immigration and Customs Enforcement or who has been convicted in criminal court proceedings for offenses related to illegal immigration.  For each violation the Tax Commissioner can impose a penalty of up to 25% of the tax due in addition to any other penalty it issues.

To view final version of this bill, click here.

Pending Legislation

LB 34