# Nebraska LB1101: Change provisions of the Judges Retirement Act

Nebraska LB1101, Change provisions of the Judges Retirement Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Nebraska Retirement Systems Committee; status signed, last action 2026-04-07 (Approved by Governor on April 7, 2026); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1101-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1101
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions of the Judges Retirement Act
- Status: signed
- Chamber: legislature
- Introduced: 2026-01-14
- Last action: 2026-04-07, Approved by Governor on April 7, 2026
- Sponsor: Nebraska Retirement Systems Committee
- Cosponsors: 0
- Subjects: Nebraska Retirement Systems Committee
- Touches household money: yes
- Roll calls: 4 (159 yes, 0 no in all)
- Economic provisions PRIA read: 8

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Annual COLA and benefit floor for judges: benefit, medium. 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 do…
- Stronger funding rules for judges' plan: benefit, low. 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: benefit, low. 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.
- Judge pension capped at 70% of pay: cost, high. 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: cost, high. 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: cost, high. 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.
- Higher civil court fees; criminal stays $6: mixed, low. 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…
- Immediate effect and repeal of old sections: mixed, low. 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 and cosponsors

- Sponsor: Nebraska Retirement Systems Committee

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-01 | legislature | Final Reading | pass | 48 | 0 | 1 |
| 2026-03-05 | legislature | Vote | fail | 37 | 0 | 12 |
| 2026-03-05 | legislature | Vote | fail | 37 | 0 | 12 |
|   | legislature | Vote | fail | 37 | 0 | 12 |

## Actions (24)

- 2026-04-07: Approved by Governor on April 7, 2026 (legislature)
- 2026-04-01: Presented to Governor on April 1, 2026 (legislature)
- 2026-04-01: President/Speaker signed (legislature)
- 2026-04-01: Passed on Final Reading with Emergency Clause 48-0-1 (legislature)
- 2026-04-01: Dispensing of reading at large approved (legislature)
- 2026-03-17: Placed on Final Reading (legislature)
- 2026-03-12: Advanced to Enrollment and Review for Engrossment (legislature)
- 2026-03-12: Kauth FA760 withdrawn (legislature)
- 2026-03-12: Enrollment and Review ER134 adopted (legislature)
- 2026-03-10: Enrollment and Review ER134 filed (legislature)
- 2026-03-10: Placed on Select File with ER134 (legislature)
- 2026-03-05: Advanced to Enrollment and Review Initial (legislature)
- 2026-03-05: Ballard AM1978 withdrawn (legislature)
- 2026-03-05: Nebraska Retirement Systems AM2263 adopted (legislature)
- 2026-03-03: Nebraska Retirement Systems AM2263 filed (legislature)
- 2026-03-03: Placed on General File with AM2263 (legislature)
- 2026-02-17: Nebraska Retirement Systems priority bill (legislature)
- 2026-02-11: Notice of hearing for February 20, 2026 (legislature)
- 2026-02-09: Ballard AM1978 filed (legislature)
- 2026-01-21: Referred to Nebraska Retirement Systems Committee (legislature)
- 2026-01-20: Kauth FA760 filed (legislature)
- 2026-01-16: Date of introduction (legislature)
- 2026-01-16: Ballard motion to suspend rules to permit introduction of new bill prevailed (legislature)
- 2026-01-14: Ballard motion to suspend rules to permit introduction of new bill filed (legislature)

## Bill text

- Introduced, 2026-01-14: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1101.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1101.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1101.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/LB1101.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1101.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1101.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-LB1101-109 (as of 2026-10-17).