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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

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Firefighters' pension contributions: new rates and offsets

The law changes what firefighters pay into their pension. You pay 6.5% through Sep 30, 2024; 8.7% from Oct 1, 2024 to Sep 30, 2025; 10.7% from Oct 1, 2025 to Sep 30, 2026; and 12.7% starting Oct 1, 2026. If you are in an absolute coverage group, you get a 6.2% offset starting Jul 20, 2024, unless you work in a city over 60,000 in a county over 100,000. If your rate is 6.5%, that offset cuts your net to 0.3% of pay. Starting Mar 1, 2025, firefighters in those large-city and county areas who are in an absolute coverage group pay 6.5% instead of the higher steps.

Cities' firefighter pension costs change

Cities of the first class must pay set employer rates for participating firefighters. The city rate is 13% through Sep 30, 2025; 14% from Oct 1, 2025 to Sep 30, 2026; and 15% starting Oct 1, 2026. From Jul 20, 2024, cities with absolute‑coverage firefighters get a 6.2% offset, except cities with 60,000+ people in counties with 100,000+ people. From Mar 1, 2025, those large cities pay 13% for qualifying firefighters instead of moving to 14% or 15%.

Sponsors & Cosponsors

Sponsor

  • Mike Jacobson

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 83 • No: 0

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

  1. Approved by Governor on February 25, 2025

    2/25/2025legislature

  2. Presented to Governor on February 21, 2025

    2/21/2025legislature

  3. President/Speaker signed

    2/21/2025legislature

  4. Passed on Final Reading with Emergency Clause 48-0-1

    2/21/2025legislature

  5. Placed on Final Reading

    2/19/2025legislature

  6. Conrad name added

    2/18/2025legislature

  7. Advanced to Enrollment and Review for Engrossment

    2/13/2025legislature

  8. Placed on Select File

    2/6/2025legislature

  9. Rountree name added

    1/31/2025legislature

  10. Advanced to Enrollment and Review Initial

    1/31/2025legislature

  11. Ballard name added

    1/30/2025legislature

  12. Placed on General File

    1/28/2025legislature

  13. Notice of hearing for January 24, 2025

    1/16/2025legislature

  14. Raybould name added

    1/14/2025legislature

  15. Referred to Nebraska Retirement Systems Committee

    1/14/2025legislature

  16. Date of introduction

    1/10/2025legislature

Bill Text

  • Introduced

    1/10/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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