NebraskaLB645A109th Legislature 1st and 2nd SessionslegislatureWALLET

Appropriation Bill

Sponsored By: Beau Ballard

Signed by Governor

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

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

Bigger survivor checks, new State Patrol pay rules

Starting July 1, 2027, many State Patrol survivors get 100% of the officer’s annuity, up from 75%. For officers who joined on or after July 1, 2016, final average pay uses the highest five years and excludes certain cash‑outs and pay spikes over 8%. A beneficiary (not an estate) may roll a qualifying lump‑sum death benefit directly to an eligible retirement plan. If a member dies while on qualified military service on or after January 1, 2007, the beneficiary is entitled to any added death benefit tied to that service.

New fund and payments for Class V pensions

The law creates a Service Annuity Fund for Class V school employees. Each year by July 1, the state pays what actuaries say is needed to cover normal costs and any unfunded service‑annuity liability. For years before July 1, 2025, the state also sends each Class V district an annual amount set in law. Beginning July 1, 2025, districts receive 2% of total member pay plus another statutory amount each year. When a pre‑July 1, 2016 hire retires, the board moves the annuity’s accrued liability to the district’s system instead of paying it directly. The act repeals and replaces older statute sections to align with these changes.

School worker pension deposits change in 2025

Through June 30, 2025, employees pay 9.78% of pay. Starting July 1, 2025, your deposit depends on the fund’s health: 9.75%, 8.75%, 8.00%, or 7.25%. Employers must deposit 101% of required employee contributions at the same time. Employers pick up member contributions under tax rules, so these amounts are treated as employer contributions and not taxed until paid out.

State support for school pensions varies

From July 1, 2014 through June 30, 2025, the state deposits 2% of total member pay into the School Retirement Fund each year. Beginning July 1, 2025, the yearly state payment depends on the funded ratio: 2% if under 96%, 0.7% if 96% to under 100%, and $0 at 100% or more. The retirement board certifies the amount each July 1 and the State Treasurer transfers the money.

Sponsors & Cosponsors

Sponsor

  • Beau Ballard

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 163 • No: 0

legislature vote 4/24/2026

Vote

Yes: 38 • No: 0 • Other: 11

legislature vote 4/30/2025

Final Reading

Yes: 47 • No: 0 • Other: 2

legislature vote 4/28/2025

Vote

Yes: 38 • No: 0 • Other: 11

legislature vote 4/24/2025

Vote

Yes: 40 • No: 0 • Other: 9

Actions Timeline

  1. Approved by Governor on May 6, 2025

    5/6/2025legislature
  2. Passed on Final Reading with Emergency Clause 47-0-2

    4/30/2025legislature
  3. President/Speaker signed

    4/30/2025legislature
  4. Presented to Governor on April 30, 2025

    4/30/2025legislature
  5. Placed on Select File

    4/28/2025legislature
  6. Ballard AM1197 filed

    4/28/2025legislature
  7. Ballard AM1197 adopted

    4/28/2025legislature
  8. Advanced to Enrollment and Review for Engrossment

    4/28/2025legislature
  9. Placed on Final Reading

    4/28/2025legislature
  10. Advanced to Enrollment and Review Initial

    4/24/2025legislature
  11. Date of introduction

    4/23/2025legislature
  12. Placed on General File

    4/23/2025legislature

Bill Text

  • Introduced

    5/6/2025

  • Enrolled / Slip Law

  • Final / Enacted

Related Bills

Back to State Legislation