From CCH:
The Nebraska Department of Revenue has issued a sales tax and corporate income tax recommendation notice that states that taxpayers who plan to apply for a project under a Nebraska tax incentive program (Nebraska Advantage Act, Nebraska Advantage Rural Development Act, Nebraska Advantage Microenterprise Tax Credit Act, or Nebraska Advantage Research and Development Act) on or after October 1, 2009, should register for E-Verify now and electronically verify the work eligibility of all newly hired employees employed in Nebraska as of October 1, 2009. To claim a research and development credit for a tax year beginning on or after January 1, 2009, taxpayers need to verify the work eligibility of all newly hired employees employed in Nebraska beginning on or after October 1, 2009. E-Verify is a free Web-based system that electronically verifies the employment eligibility of newly hired employees.
(E-Verify Notice, Nebraska Department of Revenue, September 17, 2009.)