The Guest Worker Permit Act aims to provide a legal framework for undocumented individuals in Nebraska to obtain guest worker permits. It defines key terms such as "guest worker permit," "undocumented individual," and "employer," and sets eligibility criteria that include being at least eighteen years old, residing in Nebraska, and having no serious criminal convictions. The act requires individuals to apply for a permit before engaging in contracted work, with specific timelines for compliance. Permits will serve as identification but cannot be used for accessing benefits or working outside Nebraska. The application process involves submitting documentation, paying fees, and undergoing a national criminal history record check, with the Department of Labor overseeing implementation and having the authority to deny applications based on established criteria.

Additionally, the bill introduces new provisions regarding the responsibilities of permitholders, including the requirement to maintain eligibility and update contact information regularly. The Department of Revenue is responsible for revoking permits under certain conditions, such as serious criminal convictions or failure to fulfill contracted services. Permitholders must also make a good faith effort to learn English, and a system for withholding income tax will be implemented for those without a social security number. The act establishes a verification process for employers to confirm permit validity, outlines penalties for violations, and allows the Department to notify immigration authorities if a permit is revoked or expired.