All Roll Calls
Yes: 83 • No: 0
NebraskaLB108109th Legislature 1st and 2nd SessionslegislatureWALLET
Change contributions provisions under the Cities of the First Class Firefighters Retirement Act
Sponsored By: Mike Jacobson
Signed by Governor
Nebraska Retirement Systems Committee
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 1 benefits, 0 costs, 3 mixed.
Higher firefighter contributions and offsets
Firefighters in the retirement system must pay part of salary into the plan. You pay 6.5% until September 30, 2024. It rises to 8.7% through September 30, 2025, then 10.7% through September 30, 2026, and 12.7% after. Starting July 20, 2024, if you are covered by an absolute coverage group, you get a 6.2% offset against your required contribution. This offset does not apply if you work for a city of 60,000 or more in a county of 100,000 or more. Starting March 1, 2025, if you work in a city with more than 60,000 people in a county with more than 100,000 and you are in an absolute coverage group, you pay 6.5% instead. Your contributions are taken by payroll, posted monthly, and earn regular interest.
City repays pre-1984 firefighter contributions
If you were employed by the city on January 1, 1984, the city must repay your pre‑1984 contributions. It pays an amount equal to what you paid in before that date. The city pays when you retire or leave, unless it pays earlier or adds interest.
Cities pay more for firefighter pensions
Cities must pay part of each firefighter’s salary into the plan. The city rate is 13% until September 30, 2025; 14% from October 1, 2025 to September 30, 2026; and 15% starting October 1, 2026. Starting March 1, 2025, a city with more than 60,000 people in a county over 100,000 that employs firefighters in an absolute coverage group pays 13% for those employees. Starting July 20, 2024, cities with firefighters in an absolute coverage group get a 6.2% offset; this does not apply to any city of 60,000 or more in a county of 100,000 or more. Each city must also pay any extra money needed to fund unfunded retirement benefits. Extra amounts go into an unallocated employer account, and city funds promised before January 1, 1984 that were not moved to employee accounts must be moved into that account.
Law takes effect immediately
The law takes effect when it is passed and approved. Its rules start right away instead of on a later date.
Sponsors & Cosponsors
Sponsor
Mike Jacobson
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 2/21/2025
Final Reading
Yes: 48 • No: 0 • Other: 1
legislature vote • 1/31/2025
Vote
Yes: 35 • No: 0 • Other: 14
Actions Timeline
Approved by Governor on February 25, 2025
2/26/2025legislaturePassed on Final Reading with Emergency Clause 48-0-1
2/21/2025legislaturePresident/Speaker signed
2/21/2025legislaturePresented to Governor on February 21, 2025
2/21/2025legislaturePlaced on Final Reading
2/19/2025legislatureConrad name added
2/18/2025legislatureAdvanced to Enrollment and Review for Engrossment
2/13/2025legislaturePlaced on Select File
2/6/2025legislatureAdvanced to Enrollment and Review Initial
1/31/2025legislatureRountree name added
1/31/2025legislatureBallard name added
1/30/2025legislaturePlaced on General File
1/28/2025legislatureNotice of hearing for January 24, 2025
1/16/2025legislatureReferred to Nebraska Retirement Systems Committee
1/14/2025legislatureRaybould name added
1/14/2025legislatureDate of introduction
1/10/2025legislature
Bill Text
Introduced
2/26/2025
Enrolled / Slip Law
Final / Enacted