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

5 provisions identified: 1 benefits, 2 costs, 2 mixed.

New rates for judges’ pension contributions

The law sets payroll contribution rates by when you first served as a judge. Original members pay 4% of pay until they reach the plan’s maximum benefit; payments can resume if the maximum later rises. Members who joined before July 1, 2015 and did not elect the alternate option pay 6% until the maximum. Those who joined before July 1, 2015 and first served on or after July 1, 2004, or who elected that option, pay 8% until the maximum, then 4% after that while still serving. Judges who first serve on or after July 1, 2015 pay 10% before July 1, 2026; starting July 1, 2026 they pay 9% if not at the maximum by that date, or 5% if they are. Some members in two listed groups also pay an extra 1% on top of these rates starting July 1, 2009.

Annual COLA for newer judicial retirees

Each July 1, benefits for retirees who first joined on or after July 1, 2015 rise by the smaller of inflation or a cap. The cap is 1% before July 1, 2026 and 2.5% on and after July 1, 2026. The board may choose a similar index if the CPI-U stops.

State funding and smoothing for judges’ plan

Starting July 1, 2023, the state pays from the General Fund an amount equal to 5% of total judges’ pay each year; beginning July 1, 2026 the rate is 0% unless the Legislature changes it. The actuary reviews the funded ratio and may recommend adjusting the state rate; the board must notify the Nebraska Retirement Systems Committee, the Governor, and the Supreme Court of any recommendation. Beginning July 1, 2021, changes in unfunded liability are spread over 25 years from the valuation date; if unfunded liability is zero or negative, liabilities reset and are amortized over 25 years. With an actuary’s recommendation and written notice, the board may combine or offset amortization bases to reduce future rate swings.

Stricter deadlines to send court fees

Clerks of district and county courts must send judges’ retirement fees to the State Treasurer within 10 days after each month ends. If information is late or money is delinquent, the board may charge up to $25 plus 0.038% of the unpaid amount per day. Late fees are sent to the State Treasurer. County judges may not waive uncollectible judges’ retirement fees under section 29-2709.

Court filing fees rise for most cases

Many court filings include a judges’ retirement fee. The fee is $6 through June 30, 2021; $8 starting July 1, 2021; $9 starting July 1, 2022; $10 starting July 1, 2023; $11 starting July 1, 2024; and $12 starting July 1, 2025. In county court, the amount equals 10% of the listed court fee, rounded to the nearest even dollar. Criminal, traffic, and city or village ordinance cases filed in district or county court keep a $6 fee on and after July 1, 2021. No fee applies to filings under sections 33-126.02 and 33-126.06.

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 4/24/2026

Vote

Yes: 37 • No: 0 • Other: 12

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

Actions Timeline

  1. Approved by Governor on April 7, 2026

    4/7/2026legislature
  2. Dispensing of reading at large approved

    4/1/2026legislature
  3. Passed on Final Reading with Emergency Clause 48-0-1

    4/1/2026legislature
  4. President/Speaker signed

    4/1/2026legislature
  5. Presented to Governor on April 1, 2026

    4/1/2026legislature
  6. Placed on Final Reading

    3/17/2026legislature
  7. Enrollment and Review ER134 adopted

    3/12/2026legislature
  8. Kauth FA760 withdrawn

    3/12/2026legislature
  9. Advanced to Enrollment and Review for Engrossment

    3/12/2026legislature
  10. Placed on Select File with ER134

    3/10/2026legislature
  11. Enrollment and Review ER134 filed

    3/10/2026legislature
  12. Nebraska Retirement Systems AM2263 adopted

    3/5/2026legislature
  13. Ballard AM1978 withdrawn

    3/5/2026legislature
  14. Advanced to Enrollment and Review Initial

    3/5/2026legislature
  15. Placed on General File with AM2263

    3/3/2026legislature
  16. Nebraska Retirement Systems AM2263 filed

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

    1/16/2026legislature
  23. Date of introduction

    1/16/2026legislature
  24. Ballard motion to suspend rules to permit introduction of new bill filed

    1/14/2026legislature

Bill Text

  • Introduced

    4/7/2026

  • Enrolled / Slip Law

  • Final / Enacted

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