All Roll Calls
Yes: 303 • No: 16
NebraskaLB847109th Legislature 1st and 2nd SessionslegislatureWALLET
Adopt the Nebraska Registered Apprenticeship Act, change provisions relating to funds, child labor, the Business Innovation Act, the Contractor Registration Act, the Employee Classification Act, the Employment Security Law, and the Nebraska Wage Payment and Collection Act, and transfer administration of student internships to the Department of Labor
Sponsored By: Kathleen Kauth
Signed by Governor
Business and Labor Committee
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Bill Overview
Analyzed Economic Effects
9 provisions identified: 1 benefits, 2 costs, 6 mixed.
Grants for interns and worker training
The Department of Labor now runs student internship grants. Small and midsize businesses that pay at least the state minimum wage can get up to $7,500 per internship for Nebraska work finished within 24 months. The state can spend no more than $1.5 million a year from the Job Training Cash Fund on these grants. Up to 5% of Intern Nebraska Fund money may be used for program administration. The Job Training Fund also adds a subaccount and gives priority to training at small businesses with 25 or fewer workers, in enterprise zones, and for rural residents.
Innovation grants with reporting rules
Nebraska runs prototype and commercialization grant programs for businesses. Prototype grants are capped at $150,000 per project with required matching; some areas qualify for a 25% nonstate match, others 50%. Commercialization grants require a 50% nonstate match and are capped at $500,000 per project. Each program can award up to $6 million a year, and starting in FY2027–28 must meet a minimum annual award level tied to qualified demand. The Business Innovation Cash Fund finances these efforts and can use up to 5% for administration; recipients who employ in Nebraska must file quarterly wage reports. The Labor and Economic Development agencies must sign an annual agreement by September 30 to share program information.
New state office for apprenticeships
Nebraska creates a state Office of Registered Apprenticeship in the Department of Labor. The office registers programs, sets standards, issues credentials, and helps resolve disputes. It adopts time-based, competency, and hybrid models that follow federal rules as of January 1, 2026. A new Apprenticeship Council advises the office and does outreach. The law also defines who can be an apprentice: at least age 16, with at least 2,000 hours of on‑the‑job learning and related instruction. Programs from other states can be accepted if they meet Nebraska wage and ratio rules, and no group affiliation is required.
Employer fees and wage reporting rules
Employers eligible for experience rating may owe an annual administrative fee based on last year’s wages and may be required to file quarterly wage reports. If the enforcement fund has $15 million or more at year‑end, the Commissioner can lower the next year’s fees. Farm labor contractor applications can be charged up to $750. Contractor registration filings can be charged up to $40 (no fee for amendments). PEO registration fees can be up to $2,500 for initial, $1,500 for renewal, and $1,000 for limited registration. All fees go to a state fund that pays for enforcing labor, contractor, and related laws; transfers out require the Governor’s written OK.
Final 3% held on state contracts
Public contracts must ensure payment of combined tax and interest to three funds: the Unemployment Compensation Fund, the Business Innovation Cash Fund, and the Workforce Development Program Cash Fund. Agencies may hold back the final 3% until the contractor shows written clearance that all amounts are paid or posts a bond that guarantees full payment. With clearance or a bond, the last 3% can be released.
New split and deposits for unemployment taxes
At least 80% of an employer’s combined tax rate is now the contribution rate, and up to 20% is the state unemployment insurance tax. If the combined rate is 5.4% or higher, the state unemployment insurance tax is 0%. The State Unemployment Insurance Trust Fund ends July 1, 2025, and any balance moves to the Workforce Development Program Cash Fund. Starting July 1, 2025, state unemployment tax receipts go to the Workforce Development and Business Innovation Cash Funds. PEOs must report and pay under the client’s account and rate, and the client is liable for any unpaid amounts. Employers with $100,000 or more in payroll in either of the last two years can be required to e‑file and e‑pay unless they show hardship.
Stronger wage enforcement and penalties
The Labor Commissioner can cite suspected wage‑payment violations and propose penalties up to $500 for a first offense and up to $5,000 for later ones. Employers have 15 working days to contest; unpaid citations can block new state contracts, and citation details are public unless contested on time. Not giving a required wage statement is an infraction and can be fined. The Commissioner can subpoena records and witnesses and ask courts to enforce subpoenas. The Department runs a hotline and website to report suspected worker misclassification; reports stay confidential except for use in cases. The state also updates which violations count as infractions starting January 1, 2024.
Stronger work rules for minors
Employers must get and keep work certificates for children under 16 and keep a list of them at the worksite. Each certificate must be kept for 12 months after the job ends or sent back to the issuer. If asked, the employer must show proof of the child’s age within 10 days, or the child can be ordered to stop work. Nebraska can also approve work certificates for kids who live in a neighboring state but work in Nebraska. Schools or the Department must keep records for these certificates.
Old labor and business laws repealed
Nebraska repeals several named statutes tied to labor, wage, innovation, and related programs. Those sections are no longer in state law. The real‑world effects depend on what each repealed section did and any replacements in this act.
Sponsors & Cosponsors
Sponsor
Kathleen Kauth
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 4/24/2026
Vote
Yes: 15 • No: 12 • Other: 22
legislature vote • 4/24/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 4/24/2026
Vote
Yes: 25 • No: 0 • Other: 24
legislature vote • 4/1/2026
Final Reading
Yes: 44 • No: 4
legislature vote • 3/24/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 3/4/2026
Vote
Yes: 25 • No: 0 • Other: 24
legislature vote • 3/4/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 3/4/2026
Vote
Yes: 38 • No: 0 • Other: 11
Actions Timeline
Approved by Governor on April 7, 2026
4/7/2026legislatureDispensing of reading at large approved
4/1/2026legislaturePassed on Final Reading 44-4*-1
4/1/2026legislaturePresident/Speaker signed
4/1/2026legislaturePresented to Governor on April 1, 2026
4/1/2026legislaturePlaced on Final Reading with ST76
3/30/2026legislatureEnrollment and Review ST76 filed
3/30/2026legislatureEnrollment and Review ST76 recorded
3/30/2026legislatureEnrollment and Review ER135 adopted
3/24/2026legislatureKauth FA487 withdrawn
3/24/2026legislatureKauth AM2875 adopted
3/24/2026legislatureHughes FA1113 filed
3/24/2026legislatureCavanaugh, M. MO547 Bracket until April 10, 2026 filed
3/24/2026legislatureCavanaugh, M. MO547 withdrawn
3/24/2026legislatureHughes FA1113 withdrawn
3/24/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/24/2026legislatureKauth AM2875 filed
3/23/2026legislaturePlaced on Select File with ER135
3/10/2026legislatureEnrollment and Review ER135 filed
3/10/2026legislatureKauth AM2161 withdrawn
3/4/2026legislatureBusiness and Labor AM2141 pending
3/4/2026legislatureKauth AM2450 to AM2141 filed
3/4/2026legislatureKauth AM2450 adopted
3/4/2026legislatureCavanaugh, J. AM2455 to AM2141 filed
3/4/2026legislatureCavanaugh, J. AM2455 withdrawn
3/4/2026legislature
Bill Text
Introduced
4/7/2026
Enrolled / Slip Law
Final / Enacted