All Roll Calls
Yes: 88 • No: 0
NebraskaLB820A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: Beau Ballard
Signed by Governor
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Bill Overview
Analyzed Economic Effects
13 provisions identified: 4 benefits, 3 costs, 6 mixed.
No state benefits without lawful presence
State and local agencies must check if you are lawfully present before giving public benefits. If you are not lawfully present, you cannot get these benefits unless an exemption in section 4-110 or federal law applies.
Pensions require proof of lawful presence
You cannot take part in Nebraska public retirement systems unless you are a U.S. citizen or lawfully present. You and your employer must keep at least one approved ID, like a driver’s license, passport, birth certificate, or USCIS card. The ID must be valid or extended by DHS/USCIS and shown on request. This applies to state, county, judges, and State Patrol retirement systems.
One-time COLA boost for retired judges
Retired judges and surviving beneficiaries get a one‑time cost‑of‑living increase. The increase reflects cost of living or wages through June 30, 1992. It is capped at 3% per year of retirement and no more than $250 per month.
Stronger funding and payment rules for Class V
Starting September 1, 2024, each school district must pay the larger of 101% of employee contributions or the actuary’s solvency amount. The solvency amount is set each year and sent by August 31, 2025, and every August 31 after. All district deposits, state transfers, and employee deposits go into the Class V fund, which pays all benefits. Accounts earn regular interest as set by the board. Monthly checks start on the first day of a month and are paid on the last business day; the first check includes any amounts that built up since the award.
New pension rules for refunds and divorces
If your refund is over $1,000 and you make no choice, the money is rolled to a board‑designated IRA. You can restore past withdrawn service by paying in a lump sum or by payroll deductions over up to five years, with interest. For divorce orders, the system sets money aside and pays the alternate payee only if the order is qualified within 18 months; otherwise, the money plus interest goes back to the member or beneficiaries. Orders approved after 18 months apply only to future payments.
School pension rates tied to plan health
Beginning July 1, 2025, school employee contribution rates change with the funded ratio: 9.75% if under 96%; 8.75% if 96%–<98%; 8.00% if 98%–<100%; and 7.25% if 100% or more. Starting the same date, the state’s annual transfer is 2.0% of pay if the ratio is under 96%, 0.7% if 96%–<100%, and 0% if 100% or more. The prior flat 2% state contribution applies through June 30, 2025.
Stronger powers to fix pension payment errors
Retirement boards can correct mistakes in contributions and benefit payments. They can order refunds, require extra contributions, adjust benefits, and take back overpayments from future checks with interest. They must pay underpayments with interest. Boards can investigate and issue subpoenas. For the school plan, refunds are not allowed for contributions made on pay above legal limits.
Rules for returning to work after retirement
If you retire and return to a district job, you become a new member and must contribute. Your original annuity keeps paying and does not increase from later work. With five or more post‑return years, you can get a separate annuity; with less than five years, you get a refund of post‑return contributions. Work as a temp, substitute, or volunteer does not earn service or contributions. If you apply for or get benefits and return within 180 days, you are not treated as terminated (with narrow exceptions like unpaid volunteer service, intermittent substitutes up to 8 days a month, or a one‑year task after a 30‑day break).
NPERS takes over Class V pension
Beginning September 1, 2024, NPERS runs the Class V school retirement system. The old administrator and staff positions end, and the NPERS executive director assumes those duties. Employers must pay all transition costs from May 27, 2021 through September 1, 2025. NPERS can access employee records, and employers and employees must provide data when asked. NPERS staffing and classification rules apply to key roles.
Per diem for investment council members
Nebraska Investment Council members (not the State Treasurer or certain ex officio members) receive $75 per day and expense reimbursement for council duties.
Better employer reporting and record checks
The retirement system keeps complete, verifiable member records and can access county and state records to check accuracy. Employers and workers must provide required data on time. NPERS also runs an employer education program to reduce reporting errors.
Higher court filing fees in 2025
Many court filings are charged $12 per filing starting July 1, 2025. Criminal, traffic, and local ordinance filings stay $6 per filing on and after July 1, 2021. Check your filing type and date to see which fee applies.
Old pension statutes repealed and replaced
The law repeals many listed sections of state retirement law, including section 79-958. The act provides updated rules elsewhere. The impact depends on the new provisions now in force.
Sponsors & Cosponsors
Sponsor
Beau Ballard
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/10/2026
Final Reading
Yes: 49 • No: 0
legislature vote • 3/19/2026
Vote
Yes: 39 • No: 0 • Other: 10
Actions Timeline
Presented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 14, 2026
4/17/2026legislaturePassed on Final Reading with Emergency Clause 49-0-0
4/10/2026legislaturePresident/Speaker signed
4/10/2026legislaturePlaced on Final Reading
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/31/2026legislaturePlaced on Select File
3/25/2026legislatureAdvanced to Enrollment and Review Initial
3/19/2026legislatureDate of introduction
3/17/2026legislaturePlaced on General File
3/17/2026legislature
Bill Text
Introduced
4/17/2026
Enrolled / Slip Law
Final / Enacted