All Roll Calls
Yes: 201 • No: 1
NebraskaLB824109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to termination of employment under the School Employees Retirement Act and the Class V School Employees Retirement Act
Sponsored By: Dan Lonowski
Signed by Governor
Nebraska Retirement Systems Committee
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 0 costs, 2 mixed.
Refund rollovers and restoring service credit
If your refund is over $1,000 and you do not choose cash or a rollover, the plan sends it by direct rollover to an IRA named by the board. The board runs this process until September 1, 2024, and the retirement board runs it after that date. You can restore a past refund to regain service credit by paying it back with interest. You may pay directly or through an irrevocable payroll-deduction plan for up to five years. Interest uses the system’s delayed-payment rate.
120-day return-to-work rules for school staff
The law defines a real job ending as your last contract day or the date your employer sets. The board can refuse to treat a claimed exit as real if it was prearranged. If you apply for retirement or take a payout, you are not treated as terminated if you go back to work within 120 days. The 120-day clock starts on the later of your separation date or when the board gets your application or distribution request. Some people tied to the state plan, and those who chose the school plan before March 4, 2022, cannot volunteer or sub for a school employer during the first 120 days after leaving. You can ask the administrator to confirm that 120 days passed; send clear proof within 45 days and you have 30 days to appeal. If you left but have not applied for retirement or taken benefits, you may return as a temp, sub, or unpaid volunteer. While in those roles you do not contribute and do not earn service credit. If you later become a regular employee, contributions and service credit start then. Time you worked while not contributing does not earn service credit and cannot be bought later. Volunteer work means unpaid service.
State board takes over plan management
The law defines how management of the Class V school retirement system moves to the state retirement board. The move covers daily administration and operations only. It does not move the school district’s funding duty to the State or the board, and it does not merge the Class V system with other plans. The law also repeals prior sections 79-920, 79-930, 79-992, 79-902, and 79-978 and replaces them with updated rules.
Sponsors & Cosponsors
Sponsor
Dan Lonowski
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/1/2026
Final Reading
Yes: 47 • No: 1
legislature vote • 3/6/2026
Vote
Yes: 31 • No: 0 • Other: 18
legislature vote • 2/11/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 2/11/2026
Vote
Yes: 29 • No: 0 • Other: 20
legislature vote • Unknown
Vote
Yes: 29 • No: 0 • Other: 20
legislature vote • Unknown
Vote
Yes: 31 • No: 0 • Other: 18
Actions Timeline
Approved by Governor on April 7, 2026
4/7/2026legislaturePresented to Governor on April 1, 2026
4/1/2026legislaturePresident/Speaker signed
4/1/2026legislaturePassed on Final Reading with Emergency Clause 47-1*-1
4/1/2026legislatureDispensing of reading at large approved
4/1/2026legislaturePlaced on Final Reading
3/17/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/6/2026legislatureBallard AM2230 adopted
3/6/2026legislatureKauth FA453 withdrawn
3/6/2026legislatureEnrollment and Review ER124 adopted
3/6/2026legislatureBallard AM2230 filed
2/25/2026legislatureEnrollment and Review ER124 filed
2/23/2026legislaturePlaced on Select File with ER124
2/23/2026legislatureAdvanced to Enrollment and Review Initial
2/11/2026legislatureLonowski AM1942 adopted
2/11/2026legislatureLonowski AM1942 filed
2/3/2026legislaturePlaced on General File
2/2/2026legislatureNotice of hearing for January 30, 2026
1/15/2026legislatureReferred to Nebraska Retirement Systems Committee
1/9/2026legislatureKauth FA453 filed
1/8/2026legislatureDate of introduction
1/7/2026legislature
Bill Text
Introduced
1/7/2026
Enrolled / Slip Law
Final / Enacted
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