Change provisions of the Nebraska Healthy Families and Workplaces Act and the Conveyance Safety Act and provide for offset of debt owed due to the overpayment of unemployment benefits under the Employment Security Law against gambling winnings under the Gambling Winnings Setoff for Outstanding Debt Act and against future benefits under the Employment Security Law

The definition of 'small business' was changed from employers with fewer than 20 employees to a more complex calculation based on maintaining 20 or more employees across 20 or more calendar weeks in the current or preceding year.

Paid sick time accrual rules were updated to specify that employees begin accruing after 80 hours of consecutive employment, with a minimum of one hour earned for every 30 hours worked.

The annual paid sick time limits were adjusted based on business size, with small businesses capping at 40 hours and non-small businesses at 56 hours per year.

Additional Revised Statutes sections were added to the list of affected laws, including sections related to debt setoffs, unemployment benefits, and conveyance safety.

The effective date for paid sick time accrual was specified to begin at employment commencement or October 1, 2025, whichever is later.