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NebraskaLB179109th Legislature 1st and 2nd SessionslegislatureWALLET

Change retirement contribution rates under the Police Officers Retirement Act and optional benefit forms under the Cities of the First Class Firefighters Retirement Act

Sponsored By: Stan Clouse

Signed by Governor

Nebraska Retirement Systems Committee

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Pension floor and city top-ups for firefighters

Beginning October 1, 2025, special minimum pensions apply if you were employed as a firefighter on January 1, 1984. With 21 or more years and age 55 or older, your pension is at least 50% of regular pay. Ages 50–54 with 21+ years get the actuarial equivalent of the age‑55 benefit; age 55+ with fewer than 21 years get 50% times years of service divided by 21. If you left on or after September 9, 1993 with 21+ years and before 55, you receive 50% at age 55. Unless you chose an optional form, a surviving spouse (or, if none, minor children) share the pension. If your account cannot buy the required minimum at first payment, the city must use its unallocated employer account to make up the shortfall. If you and survivors die before total payments equal your retirement value, the balance is paid to your estate as one sum.

Higher police contributions with city pickup

Beginning October 1, 2025, police officers must contribute 9% of salary to the retirement system. Each city of the first class must pick up these required contributions and treat them as employer contributions for federal tax. Officers cannot take these amounts as cash, and federal income tax withholding continues unless federal authorities say otherwise. Officers may also make voluntary extra contributions up to IRS limits.

More payout choices for firefighters

Beginning October 1, 2025, retiring firefighters get more ways to take benefits. You can choose a straight life annuity with at least 60 monthly payments guaranteed, or a life annuity with survivor payments of 100%, 75%, or 50%. If you retire on or after January 1, 1997, you may take a single lump-sum equal to your retirement value; before 1997 only if your city adopted that option. You may delay your first payment to the first day of any month before age 70. If your straight life annuity would be under $25 per month, you receive a lump-sum instead.

Sponsors & Cosponsors

Sponsor

  • Stan Clouse

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 144 • No: 0

legislature vote • 4/24/2026

Vote

Yes: 30 • No: 0 • Other: 19

legislature vote • 4/3/2025

Final Reading

Yes: 47 • No: 0 • Other: 2

legislature vote • 3/11/2025

Vote

Yes: 30 • No: 0 • Other: 19

legislature vote • 2/27/2025

Vote

Yes: 37 • No: 0 • Other: 12

Actions Timeline

  1. Provisions/portions of LB461 amended into LB179 by AM592

    6/6/2025legislature

  2. Approved by Governor on April 7, 2025

    4/8/2025legislature

  3. Motion to return to Select File withdrawn

    4/3/2025legislature

  4. Ballard FA81 not considered

    4/3/2025legislature

  5. Dispensing of reading at large approved

    4/3/2025legislature

  6. Passed on Final Reading 47-0-2

    4/3/2025legislature

  7. President/Speaker signed

    4/3/2025legislature

  8. Presented to Governor on April 3, 2025

    4/3/2025legislature

  9. Ballard FA81 filed

    4/2/2025legislature

  10. Juarez name added

    3/20/2025legislature

  11. Placed on Final Reading with ST13

    3/19/2025legislature

  12. Enrollment and Review ST13 filed

    3/19/2025legislature

  13. Enrollment and Review ST13 recorded

    3/19/2025legislature

  14. Juarez AM592 filed

    3/11/2025legislature

  15. Juarez AM592 adopted

    3/11/2025legislature

  16. Advanced to Enrollment and Review for Engrossment

    3/11/2025legislature

  17. Placed on Select File

    3/5/2025legislature

  18. Advanced to Enrollment and Review Initial

    2/27/2025legislature

  19. Placed on General File

    2/10/2025legislature

  20. Notice of hearing for February 07, 2025

    1/29/2025legislature

  21. Referred to Nebraska Retirement Systems Committee

    1/15/2025legislature

  22. Wordekemper name withdrawn

    1/15/2025legislature

  23. Date of introduction

    1/13/2025legislature

Bill Text

  • Introduced

    6/6/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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