# Nebraska LB1015: 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

Nebraska LB1015, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Teresa Ibach; status failed, last action 2026-04-17 (Provisions/portions of LB1015 amended into LB847 by AM2141) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1015-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1015
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: 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
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-13
- Last action: 2026-04-17, Provisions/portions of LB1015 amended into LB847 by AM2141
- Sponsor: Teresa Ibach
- Cosponsors: 0
- Subjects: Business and Labor Committee
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Teresa Ibach, Senate

## Actions (6)

- 2026-04-17: Provisions/portions of LB1015 amended into LB847 by AM2141 (legislature)
- 2026-04-17: Indefinitely postponed (legislature)
- 2026-01-15: Notice of hearing for January 26, 2026 (legislature)
- 2026-01-15: Referred to Business and Labor Committee (legislature)
- 2026-01-14: Kauth FA671 filed (legislature)
- 2026-01-13: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-13: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1015.pdf)

## Related bills

- LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed)
- LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed)
- LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1015.pdf)

## Related
- [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109)
- [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109)
- [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
- [Nebraska bills](https://policyrisk.com/states/nebraska/bills)
- [Nebraska state hub](https://policyrisk.com/states/nebraska)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NE-LB1015-109 (as of 2026-10-17).