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NebraskaLB297109th Legislature 1st and 2nd Sessionslegislature

Change provisions relating to the combined tax rate under the Employment Security Law

Sponsored By: Teresa Ibach

Signed by Governor

Business and Labor Committee

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Bill Overview

Analyzed Economic Effects

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

New rules to set employer unemployment tax rates

The law changes how the state sets employer unemployment tax rates. It now uses wages paid by contributory employers for the four quarters ending September 30. When the state reserve ratio is at least 0.70%, the Labor commissioner can lower the scheduled yield factor. Lowering that factor can reduce employer tax rates. The new wage base in the formula can shift rates up or down.

No 5% cut for employer unemployment tax

The law removes an automatic 5% cut to the final average combined tax rate for 2025 through 2029. Employers do not get that across-the-board reduction in those years. For tax year 2025 only, employers in rate category 12 have a fixed rate of 0.48%. That 2025 rate applies only to category 12.

Sponsors & Cosponsors

Sponsor

  • Teresa Ibach

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 82 • No: 0

legislature vote • 3/20/2025

Final Reading

Yes: 45 • No: 0 • Other: 4

legislature vote • 2/20/2025

Vote

Yes: 37 • No: 0 • Other: 12

Actions Timeline

  1. Approved by Governor on March 25, 2025

    3/25/2025legislature

  2. Presented to Governor on March 20, 2025

    3/20/2025legislature

  3. President/Speaker signed

    3/20/2025legislature

  4. Passed on Final Reading with Emergency Clause 45-0-4

    3/20/2025legislature

  5. Placed on Final Reading

    3/17/2025legislature

  6. Advanced to Enrollment and Review for Engrossment

    3/11/2025legislature

  7. Placed on Select File

    2/26/2025legislature

  8. Advanced to Enrollment and Review Initial

    2/20/2025legislature

  9. Placed on General File

    2/7/2025legislature

  10. Notice of hearing for February 03, 2025

    1/24/2025legislature

  11. Referred to Business and Labor Committee

    1/17/2025legislature

  12. Date of introduction

    1/15/2025legislature

Bill Text

  • Introduced

    1/15/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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