LB 699 amends Nebraska's ImagiNE Act to adjust eligibility requirements for sales and use tax incentives. It sets three investment thresholds for businesses: $5 million with 30 new hires, $250 million with 250 new hires, or $50 million with no specific hire requirement. To qualify, businesses must pay wages at least 150% of Nebraska's statewide average hourly wage and offer health insurance coverage to full-time employees. The bill provides tax refunds on qualifying property purchases and exemptions from future sales/use taxes during the program period, subject to these new conditions. It directly affects businesses seeking to expand in Nebraska under the ImagiNE program.
This bill amends Nebraska's Workers' Compensation Act by removing three specific defenses employers could previously use to avoid paying claims. It abolishes defenses based on (1) employee negligence (unless willful or due to intoxication), (2) negligence by a fellow employee, or (3) an employee assumed risks related to unsafe workplace conditions. The change directly affects workers filing compensation claims and employers defending against those claims. As written, the bill ensures these defenses are no longer legally valid in workers' compensation cases under Nebraska law.
LB 522 amends Nebraska's Workers' Compensation Act to change when injury compensation begins and add automatic cost-of-living adjustments. It removes the three-day waiting period for most injuries (compensation now starts immediately after the first day of disability, not day four) and requires annual adjustments to weekly benefits based on inflation. This directly affects injured workers receiving compensation and employers covered under the state's workers' compensation system. The bill does not change existing benefit rates or injury classifications but ensures weekly payments keep pace with rising costs.
LB 440, the Education Leave and Support Act, creates a state fund to help school districts cover costs when teachers take federal medical leave (FMLA). It requires school districts to collect a 0.35% payroll fee from certificated teachers' wages (with employers matching this amount), which funds the State Education Leave Fund. This fund reimburses school districts for hiring substitutes during the first six weeks of a teacher's FMLA leave, ensuring teachers don’t need to use personal or sick leave during that period. Any surplus funds over 20% of annual needs will transfer to an Education Retention Fund to address teacher shortages and support professional development. The bill takes effect January 1, 2026, with reimbursements starting July 1, 2026.
LB 442 establishes a Nebraska state child care subsidy program to assist families with incomes between 130% and 400% of the federal poverty level. The program will provide sliding-scale payments where families pay no more than 39% of their gross income for child care, based on a fixed-rate schedule updated annually. It is funded by a 0.52% payroll tax (39% employer, 13% employee) and includes specific provisions for qualified apprentice workers and child care providers. The program begins October 1, 2026, with eligibility determined by income and provider background checks.
Nebraska bill LB 30 would exclude income earned from overtime compensation from state taxable income. This change directly affects Nebraska residents who receive overtime pay, as it removes this specific income source from their taxable base. The bill amends Section 77-2716 of the state tax code to create a subtraction for overtime earnings, meaning workers would pay state income tax only on regular wages, not extra overtime pay. This is a concrete policy change to reduce the tax burden on overtime income, without altering other tax provisions.
This bill amends Nebraska's Workers' Compensation Act to clarify how settlement money from third-party injury claims is distributed. It directly affects injured workers, their families, employers, and workers' compensation insurers. Key provisions require that after deducting recovery costs: one-third of remaining funds go to the employee, then insurers are reimbursed for past/future compensation payments, and any leftover funds go to the employee. The changes replace older rules to create a clearer, standardized process for splitting settlement proceeds.
LB 455 would require injury reports filed under Nebraska's Workers' Compensation Act to be kept confidential by default, meaning they cannot be publicly accessed. Employees can choose to waive this confidentiality to allow public access to their specific reports, and this waiver remains in effect even if they change jobs. The bill specifies who may access these reports without waiver, including the affected employee, their attorney, the employer or insurer involved, certain attorneys handling related claims, or government agencies compiling statistics (with employee identities redacted). It does not change the types of injuries requiring reporting but clarifies who can view the reports under specific circumstances. The bill is currently postponed indefinitely in the Nebraska legislature.
LB 26 would expand legal protections against assault to include all employees at hospitals and health clinics, not just licensed medical staff like doctors or nurses. It redefines "health care professional" in Nebraska's assault statutes to explicitly cover non-clinical workers such as receptionists, administrative staff, and support personnel. This change ensures that anyone working in these facilities - regardless of their specific role - would be protected under existing laws for assault against healthcare workers. The bill directly affects thousands of frontline healthcare employees who previously may not have been explicitly included in these legal safeguards.
Nebraska's LB 694 adds "military or veteran status" as a protected class under existing anti-discrimination laws. It amends multiple statutes to prohibit discrimination in employment, housing, and public accommodations - including places like restaurants and clubs - based on this status. The bill explicitly allows businesses to offer voluntary discounts or benefits to veterans (e.g., veterans-only services) but bans denying services or opportunities due to military/veteran status. It aligns with Nebraska's broader civil rights framework without creating new enforcement mechanisms.
