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NebraskaLB297109th Legislature 1st and 2nd SessionslegislatureWALLET

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: 1 benefits, 0 costs, 1 mixed.

Employers get 5% unemployment tax cut

Beginning January 1, 2025 through December 31, 2029, the law cuts the final average combined rate used to set employer unemployment insurance taxes by 5%. This lowers employer UI tax bills during those years. Savings equal taxable payroll times your current final average combined rate times 0.05.

2025 set rate for category 12 employers

For tax year 2025 only, the unemployment insurance tax rate for rate category twelve is set at 0.48%. If your business is in category twelve in 2025, your UI tax is your taxable payroll times 0.48%, or 0.0048 as a decimal. If you are not in category twelve, this rule does not apply.

Sponsors & Cosponsors

Sponsor

  • Teresa Ibach

    legislature

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

    3/26/2025legislature

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

    3/20/2025legislature

  3. President/Speaker signed

    3/20/2025legislature

  4. Presented to Governor on March 20, 2025

    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

    3/26/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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