Nebraska2026Did Not Pass
LB1015
Changes to Nebraska Unemployment Tax Rules
Last scannedAug 25, 2026, 3:18 AM
In one sentence
This bill redefines terms in the Employment Security Law, updates rules for calculating combined taxes and unemployment insurance rates, creates a fund under the Business Innovation Act, and changes provisions regarding legislative findings.
What it does
- Redefines 'agricultural labor' to include services on farms related to soil cultivation, raising or harvesting commodities, livestock care, farm maintenance, waterway operations for farming, and handling unmanufactured agricultural products under specific conditions.
- Defines new terms including 'base period,' 'benefits,' 'combined tax,' 'contribution rate,' and 'professional employer agreement.'
- Changes provisions relating to the combined tax and state unemployment insurance tax rates.
- Updates sections regarding legislative findings and qualified action plans.
- Creates a fund under the Business Innovation Act.
Who it affects
- Employers subject to the Employment Security Law
- Workers covered by the law, including those in agricultural labor
- The Department of Labor
Limits and unknowns
- The provided text does not specify the exact dollar amounts or percentage changes to tax rates.
- Portions of this bill were amended into LB847 by AM2141, so some final details may be located in that separate legislation.
- An effective date is not listed in the provided metadata.
Plain language
Terms to know
- Combined tax
- The employer liability consisting of contributions and the state unemployment insurance tax.
- Agricultural labor
- Services performed on a farm involving cultivating soil, raising or harvesting commodities, caring for livestock, maintaining farm equipment, operating waterways for farming, or handling unmanufactured agricultural products if the operator produced more than half of that commodity.
- Base period
- The first four of the last five completed calendar quarters before a benefit year begins, unless an alternative base period is used for monetary eligibility redetermination.
Official record
Sources
Official summary
Redefine 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
Official activity
Bill history
- Indefinitely postponed