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Bill > LB1015
NE LB1015
NE LB1015Redefine a term and change provisions relating to the combined tax and the state unemployment insurance tax rate under the Employment Security Law and change provisions relating to the Business Innovation Act
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to business innovation; to amend sections 81-12,152, 81-12,154, and 81-12,155, Reissue Revised Statutes of Nebraska, and sections 48-602, 48-622.01, 48-648, 48-649.01, and 48-657, Revised Statutes Supplement, 2025; to redefine a term and change provisions relating to the combined tax and the state unemployment insurance tax rate under the Employment Security Law; to change provisions relating to legislative findings and qualified action plans and create a fund under the Business Innovation Act; to harmonize provisions; and to repeal the original sections.
AI Summary
This bill modifies provisions of Nebraska's Employment Security Law and the Business Innovation Act by redefining "state unemployment insurance tax" to include contributions to a new "Business Innovation Cash Fund" alongside the existing "Workforce Development Program Cash Fund," and establishes this new fund to support innovation programs under the Business Innovation Act, with a portion of unemployment insurance tax revenue being directed to it. It also mandates that entities receiving financial assistance under the Business Innovation Act, regardless of their Employment Security Law status, must submit quarterly wage reports to the Department of Labor, and requires that the selection criteria for such financial assistance include this reporting requirement. Furthermore, the bill clarifies that the combined tax, which includes both employer contributions and the state unemployment insurance tax, will be paid into the Workforce Development Program Cash Fund, the Business Innovation Cash Fund, and the Unemployment Trust Fund, and it outlines how the state unemployment insurance tax rate will be divided between the Workforce Development Program Cash Fund and the new Business Innovation Cash Fund.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Business and Labor Hearing (13:30:00 1/26/2026 Room 1200) (on 01/26/2026)
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=63253 |
| Fiscal Note for LB1015 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB1015_20260123-124752.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB1015.pdf |
| Kauth FA671 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA671.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1015.pdf |
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