# Nebraska LB402: Include collections relating to overpayment of unemployment benefits under the Employment Security Law as collectible under the Gambling Winnings Setoff for Outstanding Debt Act and change the statute of limitations for recovery of unemployment overpayment debt

Nebraska LB402, Include collections relating to overpayment of unemployment benefits under the Employment Security Law as collectible under the Gambling Winnings Setoff for Outstanding Debt Act and change the statute of limitations for recovery of unemployment overpayment debt, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by R. Brad von Gillern; status failed, last action 2026-04-17 (Indefinitely postponed) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB402-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB402
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Include collections relating to overpayment of unemployment benefits under the Employment Security Law as collectible under the Gambling Winnings Setoff for Outstanding Debt Act and change the statute of limitations for recovery of unemployment overpayment debt
- Status: failed
- Chamber: legislature
- Introduced: 2025-01-17
- Last action: 2026-04-17, Indefinitely postponed
- Sponsor: R. Brad von Gillern
- Cosponsors: 0
- Subjects: Business and Labor Committee
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: R. Brad von Gillern, Senate

## Actions (6)

- 2026-04-17: Indefinitely postponed (legislature)
- 2026-01-07: Title printed. Carryover bill (legislature)
- 2025-06-06: Provisions/portions of LB402 amended into LB415 by AM545 (legislature)
- 2025-02-03: Notice of hearing for February 10, 2025 (legislature)
- 2025-01-22: Referred to Business and Labor Committee (legislature)
- 2025-01-17: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-17: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB402.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/LB402.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-LB402-109 (as of 2026-10-17).