# Nebraska LB108: Change contributions provisions under the Cities of the First Class Firefighters Retirement Act

Nebraska LB108, Change contributions provisions under the Cities of the First Class Firefighters Retirement Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Mike Jacobson; status signed, last action 2025-02-25 (Approved by Governor on February 25, 2025); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB108-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB108
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change contributions provisions under the Cities of the First Class Firefighters Retirement Act
- Status: signed
- Chamber: legislature
- Introduced: 2025-01-10
- Last action: 2025-02-25, Approved by Governor on February 25, 2025
- Sponsor: Mike Jacobson
- Cosponsors: 0
- Subjects: Nebraska Retirement Systems Committee
- Touches household money: yes
- Roll calls: 2 (83 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Firefighters' pension contributions: new rates and offsets: mixed, high. 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 y…
- Cities' firefighter pension costs change: mixed, medium. 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…

## Sponsors and cosponsors

- Sponsor: Mike Jacobson, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-21 | legislature | Final Reading | pass | 48 | 0 | 1 |
| 2025-01-31 | legislature | Vote | fail | 35 | 0 | 14 |

## Actions (16)

- 2025-02-25: Approved by Governor on February 25, 2025 (legislature)
- 2025-02-21: Presented to Governor on February 21, 2025 (legislature)
- 2025-02-21: President/Speaker signed (legislature)
- 2025-02-21: Passed on Final Reading with Emergency Clause 48-0-1 (legislature)
- 2025-02-19: Placed on Final Reading (legislature)
- 2025-02-18: Conrad name added (legislature)
- 2025-02-13: Advanced to Enrollment and Review for Engrossment (legislature)
- 2025-02-06: Placed on Select File (legislature)
- 2025-01-31: Rountree name added (legislature)
- 2025-01-31: Advanced to Enrollment and Review Initial (legislature)
- 2025-01-30: Ballard name added (legislature)
- 2025-01-28: Placed on General File (legislature)
- 2025-01-16: Notice of hearing for January 24, 2025 (legislature)
- 2025-01-14: Raybould name added (legislature)
- 2025-01-14: Referred to Nebraska Retirement Systems Committee (legislature)
- 2025-01-10: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-10: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB108.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB108.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB108.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)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB108.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB108.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB108.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)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB108-109 (as of 2026-10-17).