Redefine a term and change provisions relating to the combined tax and the state unemployment insurance tax rate under the Employment Security Law and change provisions relating to the Business Innovation Act

LB 1015 amends Nebraska's Employment Security Law by redefining "agricultural labor" to clarify which farm-related work qualifies for unemployment insurance coverage. It changes how the combined tax rate for unemployment insurance and state tax is calculated, affecting businesses paying these taxes. The bill also modifies the Business Innovation Act to create a new fund, update legislative findings, and adjust requirements for "qualified action plans." These changes aim to streamline tax administration and align provisions across related statutes.