All Roll Calls
Yes: 303 • No: 16
NebraskaLB847109th Legislature 1st and 2nd Sessionslegislature
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
8 provisions identified: 3 benefits, 1 costs, 4 mixed.
Internship grants moved to Labor Department
The Department of Labor now runs the internship grant program. Grants can reimburse up to $7,500 per internship for wages (if the business has under 150 FTEs) or for tuition, housing, transport, and recruiting costs. A business can get no more than two grants for the same student and no more than 100 grants in 12 months. The program may spend up to $1.5 million each year from the Job Training Cash Fund. Internships must occur in Nebraska, last no more than 24 months, and may be done by telecommuting if the business and the student’s school are in Nebraska. An Intern Nebraska Cash Fund supports the program, and up to 5% of appropriations can cover admin costs.
State apprenticeship office and standards
Nebraska creates a new Office of Registered Apprenticeship in the Department of Labor. It registers programs, resolves disputes, and sets rules that match federal standards as of January 1, 2026. The Office creates a Nebraska apprenticeship completion credential and allows time-, competency-, and hybrid program designs. A new Apprenticeship Council with equal employer and employee voices advises the Office and does outreach. The Department can make rules and enforce the apprenticeship law.
More funding for business innovation
Nebraska creates the Business Innovation Cash Fund to run Business Innovation Act programs. The Legislature intends to provide $15 million each year starting in FY2027-28. Prototype and commercialization programs can award up to $6 million each per year and, starting in FY2027-28, must award at least the lesser of $4 million or the total needed for all qualifying applications. Funding recipients that employ workers in Nebraska must file quarterly wage reports with the Department of Labor. Up to 5% of each appropriation can cover admin costs, and the fund may pay unemployment benefits if needed.
New employer fees fund labor enforcement
The Commissioner may charge an annual support fee to employers eligible for experience rating. It scales by last year’s gross wages and is reduced if the fund holds $15,000,000 or more at year end. PEOs pay registration fees up to $2,500 to start, $1,500 to renew, or $1,000 for limited registration. Farm labor contractor applications may be charged up to $750, and contractor applications up to $40. All fees go to a new Contractor, Business, and PEO Registration Cash Fund that pays for labor‑law enforcement and related grants; moving money to workforce grants needs the Governor’s written approval.
Stronger wage enforcement and penalties
The Labor Commissioner can issue citations for likely wage-law violations. Penalties can be up to $500 for a first offense and up to $5,000 for later offenses. Employers have 15 working days to contest; unpaid citations bar public contracting until paid, and cited employer names are public unless a citation is being contested. The Commissioner can subpoena records and witnesses and investigate worker classification at worksites. In wage lawsuits, a related citation can be used as evidence once any contest is resolved.
New split of unemployment payroll taxes
Beginning July 1, 2025, the state ends the State Unemployment Insurance Trust Fund and moves its money to the Workforce Development Program Cash Fund. Employers’ combined unemployment tax is now split: if the state UI tax is not zero, at least half must be the employer contribution and at most half the state UI tax. Employers with a combined rate of 5.4% or more have a 0% state UI tax and pay the full rate as their contribution. Each year by December 31, the Commissioner sets what share of the state UI tax goes to Workforce Development and Business Innovation funds. On public contracts, the last 3% of payment is held until the contractor shows clearance that all combined taxes and interest are paid or posts a bond.
New rules for hiring minors
Employers must keep each minor’s work certificate for 12 months after the job ends or until the child turns 16. Attendance officers and the Labor Department can see the certificate on request. The law ends the old rule that required three copies of age and school certificates. Nebraska can now approve work certificates for nonresident children who work in Nebraska.
Old labor and internship laws repealed
The law repeals several earlier labor and internship statutes and removes one citation from the list of offenses labeled as an infraction. These updates replace the older legal framework. Sections 48-307, 48-2906, and 48-2909 are among those repealed.
Sponsors & Cosponsors
Sponsor
Kathleen Kauth
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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: 38 • No: 0 • Other: 11
legislature vote • 3/4/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 3/4/2026
Vote
Yes: 25 • No: 0 • Other: 24
legislature vote • Unknown
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • Unknown
Vote
Yes: 25 • No: 0 • Other: 24
legislature vote • Unknown
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • Unknown
Vote
Yes: 15 • No: 12 • Other: 22
Actions Timeline
Provisions/portions of LB1173 amended into LB847 by AM2141
4/17/2026legislatureProvisions/portions of LB1044 amended into LB847 by AM2450
4/17/2026legislatureProvisions/portions of LB1015 amended into LB847 by AM2141
4/17/2026legislatureProvisions/portions of LB864 amended into LB847 by AM2141
4/17/2026legislatureProvisions/portions of LB747 amended into LB847 by AM2141
4/17/2026legislatureApproved 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 44-4*-1
4/1/2026legislatureDispensing of reading at large approved
4/1/2026legislatureEnrollment and Review ST76 recorded
3/30/2026legislatureEnrollment and Review ST76 filed
3/30/2026legislaturePlaced on Final Reading with ST76
3/30/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/24/2026legislatureHughes FA1113 withdrawn
3/24/2026legislatureCavanaugh, M. MO547 withdrawn
3/24/2026legislatureCavanaugh, M. MO547 Bracket until April 10, 2026 filed
3/24/2026legislatureHughes FA1113 filed
3/24/2026legislatureKauth AM2875 adopted
3/24/2026legislatureKauth FA487 withdrawn
3/24/2026legislatureEnrollment and Review ER135 adopted
3/24/2026legislatureKauth AM2875 filed
3/23/2026legislatureEnrollment and Review ER135 filed
3/10/2026legislaturePlaced on Select File with ER135
3/10/2026legislatureAdvanced to Enrollment and Review Initial
3/4/2026legislature
Bill Text
Introduced
1/8/2026
Enrolled / Slip Law
Final / Enacted
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