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Immigration and Employment Verification

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.

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