# Nebraska LB297: Change provisions relating to the combined tax rate under the Employment Security Law

Nebraska LB297, Change provisions relating to the combined tax rate under the Employment Security Law, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Teresa Ibach; status signed, last action 2025-03-25 (Approved by Governor on March 25, 2025) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/NE-LB297-109
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB297
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to the combined tax rate under the Employment Security Law
- Status: signed
- Chamber: legislature
- Introduced: 2025-01-15
- Last action: 2025-03-25, Approved by Governor on March 25, 2025
- Sponsor: Teresa Ibach
- Cosponsors: 0
- Subjects: Business and Labor Committee
- Touches household money: no
- Roll calls: 2 (82 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- New rules to set employer unemployment tax rates: mixed, medium. 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 reduc…
- No 5% cut for employer unemployment tax: mixed, medium. 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 and cosponsors

- Sponsor: Teresa Ibach, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-20 | legislature | Final Reading | pass | 45 | 0 | 4 |
| 2025-02-20 | legislature | Vote | fail | 37 | 0 | 12 |

## Actions (12)

- 2025-03-25: Approved by Governor on March 25, 2025 (legislature)
- 2025-03-20: Presented to Governor on March 20, 2025 (legislature)
- 2025-03-20: President/Speaker signed (legislature)
- 2025-03-20: Passed on Final Reading with Emergency Clause 45-0-4 (legislature)
- 2025-03-17: Placed on Final Reading (legislature)
- 2025-03-11: Advanced to Enrollment and Review for Engrossment (legislature)
- 2025-02-26: Placed on Select File (legislature)
- 2025-02-20: Advanced to Enrollment and Review Initial (legislature)
- 2025-02-07: Placed on General File (legislature)
- 2025-01-24: Notice of hearing for February 03, 2025 (legislature)
- 2025-01-17: Referred to Business and Labor Committee (legislature)
- 2025-01-15: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-15: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB297.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB297.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB297.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)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB297.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB297.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB297.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)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [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-LB297-109 (as of 2026-10-19).