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NebraskaLB1101109th Legislature 1st and 2nd SessionslegislatureWALLET

Change provisions of the Judges Retirement Act

Sponsored By: Nebraska Retirement Systems Committee

Signed by Governor

Nebraska Retirement Systems Committee

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Bill Overview

Analyzed Economic Effects

8 provisions identified: 3 benefits, 3 costs, 2 mixed.

Judge pension capped at 70% of pay

For judges retiring after July 1, 1986, the monthly pension equals 3.5% of final average pay per year of service, up to a cap. The cap is 70% of final average pay. Benefits cannot exceed this limit.

Judges pay 9% or 5% from 2026

Beginning July 1, 2026, judges who first served on or after July 1, 2015 pay 9% of monthly pay into the plan. Once their benefit reaches the plan’s maximum base limit, they pay 5% for the rest of their service. These amounts come out of monthly pay.

State pension support ends after 2026

Beginning July 1, 2023, the state pays 5% of total annual judge pay into the fund through June 30, 2026. Starting July 1, 2026, the state contribution rate is 0% and cannot be raised above 5% under this subsection. This reduces employer support for the pension and may affect plan funding.

Annual COLA and benefit floor for judges

If you joined on or after July 1, 2015, you get a yearly cost‑of‑living raise. Each year it equals the smaller of the CPI‑W change or a cap: 1.0% before July 1, 2026, and 2.5% on or after that date. If CPI‑W is discontinued, the board uses a similar Labor Department index. Your benefit cannot go down because of this adjustment. Your adjusted monthly check equals your base benefit minus any withholding, plus the yearly increase, and is paid until your annuity option ends or a new yearly adjustment is set.

Stronger funding rules for judges' plan

Starting July 1, 2021, the plan spreads any funding gains or losses over 25 years. The board may combine or offset funding bases if the actuary recommends it and gives written projections to the Legislature’s committee. These steps aim to steady future contribution rates.

Tax deferral on judge contributions

For pay on and after January 1, 1985, the state or county picks up required judge contributions. These picked‑up amounts are treated as employer contributions for federal tax and are not in your taxable income until paid out. Your gross pay is reduced by the picked‑up amount.

Higher civil court fees; criminal stays $6

Many court filings include a judges’ retirement fee. It is $6 through June 30, 2021; $8 to June 30, 2022; $9 to June 30, 2023; $10 to June 30, 2024; $11 to June 30, 2025; and $12 starting July 1, 2025. In county court, the fee equals 10% of certain base fees, rounded to the nearest even dollar. For criminal, traffic, and city or village ordinance cases, the fee stays $6 per filing. Multiply the per‑filing fee by the number of covered filings.

Immediate effect and repeal of old sections

The act is effective immediately upon passage and approval. It also repeals older sections it replaces. This makes the new rules apply right away.

Sponsors & Cosponsors

Sponsor

  • Nebraska Retirement Systems Committee

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 159 • No: 0

legislature vote • 4/1/2026

Final Reading

Yes: 48 • No: 0 • Other: 1

legislature vote • 3/5/2026

Vote

Yes: 37 • No: 0 • Other: 12

legislature vote • 3/5/2026

Vote

Yes: 37 • No: 0 • Other: 12

legislature vote • Unknown

Vote

Yes: 37 • No: 0 • Other: 12

Actions Timeline

  1. Approved by Governor on April 7, 2026

    4/7/2026legislature

  2. Presented to Governor on April 1, 2026

    4/1/2026legislature

  3. President/Speaker signed

    4/1/2026legislature

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

    4/1/2026legislature

  5. Dispensing of reading at large approved

    4/1/2026legislature

  6. Placed on Final Reading

    3/17/2026legislature

  7. Advanced to Enrollment and Review for Engrossment

    3/12/2026legislature

  8. Kauth FA760 withdrawn

    3/12/2026legislature

  9. Enrollment and Review ER134 adopted

    3/12/2026legislature

  10. Enrollment and Review ER134 filed

    3/10/2026legislature

  11. Placed on Select File with ER134

    3/10/2026legislature

  12. Advanced to Enrollment and Review Initial

    3/5/2026legislature

  13. Ballard AM1978 withdrawn

    3/5/2026legislature

  14. Nebraska Retirement Systems AM2263 adopted

    3/5/2026legislature

  15. Nebraska Retirement Systems AM2263 filed

    3/3/2026legislature

  16. Placed on General File with AM2263

    3/3/2026legislature

  17. Nebraska Retirement Systems priority bill

    2/17/2026legislature

  18. Notice of hearing for February 20, 2026

    2/11/2026legislature

  19. Ballard AM1978 filed

    2/9/2026legislature

  20. Referred to Nebraska Retirement Systems Committee

    1/21/2026legislature

  21. Kauth FA760 filed

    1/20/2026legislature

  22. Date of introduction

    1/16/2026legislature

  23. Ballard motion to suspend rules to permit introduction of new bill prevailed

    1/16/2026legislature

  24. Ballard motion to suspend rules to permit introduction of new bill filed

    1/14/2026legislature

Bill Text

  • Introduced

    1/14/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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