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Bill > LB847
NE LB847
NE LB847Adopt the Nebraska Registered Apprenticeship Act and change provisions relating to the combined tax rate under the Employment Security Law
summary
Introduced
01/08/2026
01/08/2026
In Committee
01/12/2026
01/12/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to labor; to amend section 48-649.01, Revised Statutes Supplement, 2025; to adopt the Nebraska Registered Apprenticeship Act; to change provisions relating to the combined tax rate under the Employment Security Law; and to repeal the original section.
AI Summary
This bill establishes the "Nebraska Registered Apprenticeship Act," creating the Nebraska Office of Registered Apprenticeship within the Department of Labor to oversee and register apprenticeship programs, including quality pre-apprenticeships and youth apprenticeships, and to set standards for them, with the goal of developing a nationally recognized state apprenticeship completion credential. The Act defines key terms like "apprentice," "apprenticeable occupation," and "apprenticeship program," and establishes the Nebraska Apprenticeship Council as an advisory body to the office. Additionally, the bill amends provisions related to the combined tax rate under the Employment Security Law, specifically changing the allocation between the contribution rate and the state unemployment insurance tax rate for employers, by reducing the minimum percentage of the combined tax rate that must be the contribution rate from eighty percent to fifty percent and increasing the maximum percentage that can be the state unemployment insurance tax rate from twenty percent to fifty percent, while maintaining specific provisions for employers with higher combined tax rates.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Business and Labor priority bill (on 02/17/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63335 |
| Fiscal Note for LB847 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB847_20260123-124737.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB847.pdf |
| Kauth FA487 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA487.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB847.pdf |
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