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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1015
Introduced by Ibach, 44; Dorn, 30.
Read first time January 13, 2026
Committee: Business and Labor
A BILL FOR AN ACT relating to business innovation; to amend sections1
81-12,152, 81-12,154, and 81-12,155, Reissue Revised Statutes of2
Nebraska, and sections 48-602, 48-622.01, 48-648, 48-649.01, and3
48-657, Revised Statutes Supplement, 2025; to redefine a term and4
change provisions relating to the combined tax and the state5
unemployment insurance tax rate under the Employment Security Law;6
to change provisions relating to legislative findings and qualified7
action plans and create a fund under the Business Innovation Act; to8
harmonize provisions; and to repeal the original sections.9
Be it enacted by the people of the State of Nebraska,10
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Section 1. Section 48-602, Revised Statutes Supplement, 2025, is1
amended to read: 2
48-602 For purposes of the Employment Security Law, unless the3
context otherwise requires: 4
(1) Agricultural labor means services performed:5
(a) On a farm, in the employ of any employer, in connection with6
cultivating the soil or in connection with raising or harvesting any7
agricultural or horticultural commodity, including the raising, shearing,8
feeding, caring for, training, and management of livestock, bees,9
poultry, fur-bearing animals, and wildlife; 10
(b) In the employ of the owner, tenant, or other operator of a farm,11
in connection with the operation, management, conservation, improvement,12
or maintenance of such farm and its tools and equipment or in salvaging13
timber or clearing land of brush and other debris left by a windstorm, if14
the major part of such service is performed on a farm;15
(c) In connection with the production or harvesting of any commodity16
in connection with the operation or maintenance of ditches, canals,17
reservoirs, or waterways, not owned or operated for profit, used18
exclusively for supplying and storing water for farming purposes;19
(d)(i) In the employ of the operator of a farm in handling,20
planting, drying, packing, packaging, processing, freezing, grading,21
storing, or delivering to storage or to market or to a carrier for22
transportation to market, in its unmanufactured state, any agricultural23
or horticultural commodity, but only if such operator produced more than24
one-half of the commodity with respect to which such service is25
performed, or (ii) in the employ of a group of operators of farms, or a26
cooperative organization of which such operators are members, in the27
performance of service described in subdivision (1)(d)(i) of this28
section, but only if such operators produced more than one-half of the29
commodity with respect to which such service is performed. Subdivisions30
(1)(d)(i) and (ii) of this section shall not be deemed to be applicable31
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with respect to service performed in connection with commercial canning1
or commercial freezing or in connection with any agricultural or2
horticultural commodity after its delivery to a terminal market for3
distribution for consumption; or 4
(e) On a farm operated for profit if such service is not in the5
course of the employer's trade or business; 6
(2) Base period means the first four of the last five completed7
calendar quarters immediately preceding the first day of an individual's8
benefit year, except that if the individual is not monetarily eligible9
for unemployment benefits as determined pursuant to section 48-627.0110
based upon wages paid during the first four of the five most recently11
completed calendar quarters, the department shall make a redetermination12
of monetary eligibility based upon an alternative base period which13
consists of the last four completed calendar quarters immediately14
preceding the first day of the claimant's benefit year;15
(3) Benefits means the money payments payable to an individual with16
respect to his or her unemployment; 17
(4) Benefit year, with respect to any individual, means the one-year18
period beginning with the first day of the first week with respect to19
which the individual first files a valid claim for benefits, and20
thereafter the one-year period beginning with the first day of the first21
week with respect to which the individual next files a valid claim for22
benefits after the termination of his or her last preceding benefit year.23
Any claim for benefits made in accordance with section 48-629 shall be24
deemed to be a valid claim for the purpose of this subdivision if the25
individual has been paid the wages for insured work required under26
section 48-627.01. For the purposes of this subdivision a week with27
respect to which an individual files a valid claim shall be deemed to be28
in, within, or during that benefit year which includes the greater part29
of such week; 30
(5) Calendar quarter means the period of three consecutive calendar31
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months ending on March 31, June 30, September 30, or December 31, or the1
equivalent thereof as the Commissioner of Labor may by rule and2
regulation prescribe; 3
(6) Client means any individual, partnership, limited liability4
company, corporation, or other legally recognized entity that contracts5
with a professional employer organization to obtain professional employer6
services relating to worksite employees through a professional employer7
agreement; 8
(7) Combined tax means the employer liability consisting of9
contributions and the state unemployment insurance tax;10
(8) Combined tax rate means the rate which is applied to wages to11
determine the combined taxes due; 12
(9) Commissioner means the Commissioner of Labor;13
(10) Commodity means an agricultural commodity as defined in section14
15(g) of the federal Agricultural Marketing Act, as amended, 12 U.S.C.15
1141j; 16
(11) Contribution rate means the percentage of the combined tax rate17
used to determine the contribution portion of the combined tax;18
(12) Contributions means that portion of the combined tax based upon19
the contribution rate portion of the combined tax rate which is deposited20
in the state Unemployment Compensation Fund as required by sections21
48-648 and 48-649 to 48-649.04; 22
(13) Crew leader means an individual who furnishes individuals to23
perform service in agricultural labor for any other person, pays, either24
on his or her own behalf or on behalf of such other person, the25
individuals so furnished by him or her for the service in agricultural26
labor performed by them, and has not entered into a written agreement27
with such other person under which such individual is designated as an28
employee of such other person; 29
(14) Department means the Department of Labor;30
(15) Employers engaged in the construction industry means all31
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employers primarily engaged in business activities classified as sector1
23 business activities under the North American Industry Classification2
System; 3
(16) Employment office means a free public employment office or4
branch thereof, operated by this state or maintained as a part of a5
state-controlled system of public employment offices, including public6
employment offices operated by an agency of a foreign government;7
(17) Farm means stock, dairy, poultry, fruit, fur-bearing animal,8
and truck farms, plantations, ranches, nurseries, ranges, greenhouses, or9
other similar structures used primarily for the raising of agricultural10
or horticultural commodities, and orchards; 11
(18) Fund means the Unemployment Compensation Fund established by12
section 48-617 to which all contributions and payments in lieu of13
contributions required and from which all benefits provided shall be14
paid; 15
(19) Hearing officer means a person employed by the Department of16
Labor who conducts hearings, contested cases, or other proceedings17
pursuant to the Employment Security Law; 18
(20) Hospital means an institution which has been licensed,19
certified, or approved by the Department of Health and Human Services as20
a hospital; 21
(21) Insured work means employment for employers;22
(22) Leave of absence means any absence from work: (a) Mutually and23
voluntarily agreed to by the employer and the employee; (b) mutually and24
voluntarily agreed to between the employer and the employee's bargaining25
agent; or (c) to which the employee is entitled as a matter of state or26
federal law; 27
(23) Paid vacation leave means a period of time while employed or28
following separation from employment in which the individual renders no29
services to the employer but is entitled to receive vacation pay equal to30
or exceeding his or her base weekly wage; 31
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(24) Payments in lieu of contributions means the money payments to1
the Unemployment Compensation Fund required by sections 48-649.04,2
48-652, 48-660.01, and 48-661; 3
(25) Professional employer agreement means a written professional4
employer services contract whereby: 5
(a) A professional employer organization agrees to provide payroll6
services, employee benefit administration, or personnel services for a7
majority of the employees providing services to the client at a client8
worksite; 9
(b) The agreement is intended to be ongoing rather than temporary in10
nature; and 11
(c) Employer responsibilities for worksite employees, including12
those of hiring, firing, and disciplining, are shared between the13
professional employer organization and the client by contract. The term14
professional employer agreement shall not include a contract between a15
parent corporation, company, or other entity and a wholly owned16
subsidiary; 17
(26) Professional employer organization means any individual,18
partnership, limited liability company, corporation, or other legally19
recognized entity that enters into a professional employer agreement with20
a client or clients for a majority of a client's workforce at a client21
worksite. The term professional employer organization does not include an22
insurer as defined in section 44-103 or a temporary help firm;23
(27) Standard rate means the rate assigned to category twenty for24
that year under section 48-649.03. The standard rate shall be not less25
than five and four-tenths percent of the employer's annual taxable26
payroll; 27
(28) State includes, in addition to the states of the United States28
of America, any dependency of the United States, the Commonwealth of29
Puerto Rico, the Virgin Islands, and the District of Columbia;30
(29) State unemployment insurance tax means that portion of the31
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combined tax which is based upon the state unemployment insurance tax1
rate portion of the combined tax rate and which is deposited in the2
Workforce Development Program Cash Fund and the Business Innovation Cash3
Fund as required by sections 48-648 and 48-649 to 48-649.04;4
(30) State unemployment insurance tax rate means the percentage of5
the combined tax rate used to determine the state unemployment insurance6
tax portion of the combined tax; 7
(31) Temporary employee means an employee of a temporary help firm8
assigned to work for the clients of such temporary help firm;9
(32) Temporary help firm means a firm that hires its own employees10
and assigns them to clients to support or supplement the client's11
workforce in work situations such as employee absences, temporary skill12
shortages, seasonal workloads, and special assignments and projects;13
(33) Unemployed means an individual during any week in which the14
individual performs no service and with respect to which no wages are15
payable to the individual or any week of less than full-time work if the16
wages payable with respect to such week are less than the individual's17
weekly benefit amount, but does not include any individual on a leave of18
absence or on paid vacation leave. When an agreement between the employer19
and a bargaining unit representative does not allocate vacation pay20
allowance or pay in lieu of vacation to a specified period of time during21
a period of temporary layoff or plant shutdown, the payment by the22
employer or his or her designated representative will be deemed to be23
wages as defined in this section in the week or weeks the vacation is24
actually taken; 25
(34) Unemployment Trust Fund means the trust fund in the Treasury of26
the United States of America established under section 904 of the federal27
Social Security Act, 42 U.S.C. 1104, as such section existed on January28
1, 2015, which receives credit from the state Unemployment Compensation29
Fund; 30
(35) Wages, except with respect to services performed in employment31
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as provided in subdivisions (4)(c) and (d) of section 48-604, means all1
remuneration for personal services, including commissions and bonuses,2
remuneration for personal services paid under a contract of hire, and the3
cash value of all remunerations in any medium other than cash. The4
reasonable cash value of remuneration in any medium other than cash shall5
be estimated and determined in accordance with rules and regulations6
adopted and promulgated by the commissioner. Wages includes tips which7
are received while performing services which constitute employment and8
which are included in a written statement furnished to the employer9
pursuant to section 6053(a) of the Internal Revenue Code as defined in10
section 49-801.01. 11
With respect to services performed in employment in agricultural12
labor as is provided in subdivision (4)(c) of section 48-604, wages means13
cash remuneration and the cash value of commodities not intended for14
personal consumption by the worker and his or her immediate family for15
such services. With respect to services performed in employment in16
domestic service as is provided in subdivision (4)(d) of section 48-604,17
wages means cash remuneration for such services. 18
The term wages does not include: 19
(a) The amount of any payment, including any amount paid by an20
employer for insurance or annuities or into a fund to provide for such21
payment, made to, or on behalf of, an individual in employment or any of22
his or her dependents under a plan or system established by an employer23
which makes provision for such individuals generally or for a class or24
classes of such individuals, including any amount paid by an employer for25
insurance or annuities or into a fund to provide for any such payment, on26
account of (i) sickness or accident disability, except, in the case of27
payments made to an employee or any of his or her dependents, this28
subdivision (i) shall exclude from wages only payments which are received29
under a workers' compensation law, (ii) medical and hospitalization30
expenses in connection with sickness or accident disability, or (iii)31
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death; 1
(b) The payment by an employer, without deduction from the2
remuneration of the employee, of the tax imposed upon an employee under3
section 3101 of the Internal Revenue Code as defined in section4
49-801.01; 5
(c) Any payment on account of sickness or accident disability, or6
medical or hospitalization expenses in connection with sickness or7
accident disability, made by an employer to, or on behalf of, an8
individual after the expiration of six calendar months following the last9
calendar month in which such individual worked for such employer;10
(d) Any payment made to, or on behalf of, an individual or his or11
her beneficiary (i) from or to a trust described in section 401(a) of the12
Internal Revenue Code as defined in section 49-801.01 which is exempt13
from tax under section 501(a) of the Internal Revenue Code as defined in14
section 49-801.01 at the time of such payment unless such payment is made15
to an employee of the trust as remuneration for services rendered as such16
employee and not as a beneficiary of the trust or (ii) under or to an17
annuity plan which, at the time of such payment, meets the requirements18
of section 401 of the Internal Revenue Code as defined in section19
49-801.01; 20
(e) Any payment made to, or on behalf of, an employee or his or her21
beneficiary (i) under a simplified employee pension as defined by the22
commissioner, (ii) under or to an annuity contract as defined by the23
commissioner, other than a payment for the purchase of such contract24
which is made by reason of a salary reduction agreement, whether25
evidenced by a written instrument or otherwise, (iii) under or to an26
exempt governmental deferred compensation plan as defined by the27
commissioner, (iv) to supplement pension benefits under a plan or trust,28
as defined by the commissioner, to take into account some portion or all29
of the increase in the cost of living since retirement, but only if such30
supplemental payments are under a plan which is treated as a welfare31
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plan, or (v) under a cafeteria benefits plan; 1
(f) Remuneration paid in any medium other than cash to an individual2
for service not in the course of the employer's trade or business;3
(g) Benefits paid under a supplemental unemployment benefit plan4
which satisfies the eight points set forth in Internal Revenue Service5
Revenue Ruling 56-249 as the ruling existed on January 1, 2015, and is in6
compliance with the standards set forth in Internal Revenue Service7
Revenue Rulings 58-128 and 60-330 as the rulings existed on January 1,8
2015; and 9
(h) Remuneration for service performed in the employ of any state in10
the exercise of his or her duties as a member of the Army National Guard11
or Air National Guard or in the employ of the United States of America as12
a member of any military reserve unit; 13
(36) Week means such period of seven consecutive days as the14
commissioner may by rule and regulation prescribe;15
(37) Week of unemployment with respect to any individual means any16
week during which he or she performs less than full-time work and the17
wages payable to him or her with respect to such week are less than his18
or her weekly benefit amount; 19
(38) Wholly owned subsidiary means a corporation, company, or other20
entity which has eighty percent or more of its outstanding voting stock21
or membership owned or controlled, directly or indirectly, by the parent22
entity; and 23
(39) Worksite employee has the same meaning as the term covered24
employee in section 48-2702. 25
Sec. 2. Section 48-622.01, Revised Statutes Supplement, 2025, is26
amended to read: 27
48-622.01 There is hereby created in the state treasury a special28
fund to be known as the State Unemployment Insurance Trust Fund. The fund29
terminates on July 1, 2025, and the State Treasurer shall transfer any30
money in the fund on such date to the Workforce Development Program Cash31
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Fund. Beginning July 1, 2025, all state unemployment insurance tax1
collected under sections 48-648 to 48-661, less refunds, shall be paid2
into the Workforce Development Program Cash Fund and the Business3
Innovation Cash Fund. 4
Sec. 3. Section 48-648, Revised Statutes Supplement, 2025, is5
amended to read: 6
48-648 (1) With respect to wages for employment, combined tax shall7
accrue and become payable by each employer not otherwise entitled to make8
payments in lieu of contributions for each calendar year in which he or9
she is subject to the Employment Security Law. Such combined tax shall10
become due and be paid by each employer to the commissioner for the11
Workforce Development Program Cash Fund , the Business Innovation Cash12
Fund, and the Unemployment Trust Fund in such manner and at such times as13
the commissioner may, by rule and regulation, prescribe. Such combined14
tax shall not be deducted, in whole or in part, from the wages of15
individuals in such employer's employ. 16
(2) The commissioner may require any employer whose annual payroll17
for either of the two preceding calendar years has equaled or exceeded18
one hundred thousand dollars to file combined tax returns and pay19
combined taxes owed by an electronic method approved by the commissioner,20
except when the employer establishes to the satisfaction of the21
commissioner that filing the combined tax return or payment of the tax by22
an electronic method would create a hardship for the employer.23
(3) In the payment of any combined tax, a fractional part of a cent24
shall be disregarded unless it amounts to one-half cent or more, in which25
case it shall be increased to one cent. If the combined tax due for any26
reporting period is less than five dollars, the employer need not remit27
the combined tax. 28
(4) If two or more related corporations or limited liability29
companies concurrently employ the same individual and compensate such30
individual through a common paymaster which is one of such corporations31
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or limited liability companies, each such corporation or limited1
liability company shall be considered to have paid as remuneration to2
such individual only the amounts actually disbursed by it to such3
individual and shall not be considered to have paid as remuneration to4
such individual amounts actually disbursed to such individual by another5
of such corporations or limited liability companies. An employee of a6
wholly owned subsidiary shall be considered to be concurrently employed7
by the parent corporation, company, or other entity and the wholly owned8
subsidiary whether or not both companies separately provide remuneration.9
(5) The professional employer organization shall report and pay10
combined tax, penalties, and interest owed for wages earned by worksite11
employees under the client's employer account number using the client's12
combined tax rate. The client is liable for the payment of unpaid13
combined tax, penalties, and interest owed for wages paid to worksite14
employees, and the worksite employees shall be considered employees of15
the client for purposes of the Employment Security Law.16
(6) The Commissioner of Labor may require by rule and regulation17
that each employer subject to the Employment Security Law shall submit to18
the commissioner quarterly wage reports on such forms and in such manner19
as the commissioner may prescribe. The commissioner may require any20
employer whose annual payroll for either of the two preceding calendar21
years has equaled or exceeded one hundred thousand dollars to file wage22
reports by an electronic method approved by the commissioner, except when23
the employer establishes to the satisfaction of the commissioner that24
filing by an electronic method would create a hardship for the employer.25
The quarterly wage reports shall be used by the commissioner to make26
monetary determinations of claims for benefits. 27
Sec. 4. Section 48-649.01, Revised Statutes Supplement, 2025, is28
amended to read: 29
48-649.01 (1) By December 1 of each calendar year, the commissioner30
shall determine the state unemployment insurance tax rate for the31
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following year based on information available through the department.1
(2) If the state unemployment insurance tax rate is determined to be2
zero percent pursuant to subsection (1) of this section, the contribution3
rate for all employers shall equal one hundred percent of the combined4
tax rate. 5
(3) If the state unemployment insurance tax rate is not zero percent6
as determined in this section, the combined tax rate shall be divided so7
that not less than eighty percent of the combined tax rate equals the8
contribution rate and not more than twenty percent of the combined tax9
rate equals the state unemployment insurance tax rate except for10
employers who are assigned a combined tax rate of five and four-tenths11
percent or more. For those employers, the state unemployment insurance12
tax rate shall equal zero and their combined tax rate shall equal their13
contribution rate. 14
(4) On or before December 31 of each calendar year, the commissioner15
shall designate the percentage and proportion of the state unemployment16
insurance tax rate that shall be remitted to the Workforce Development17
Program Cash Fund for the support of workforce development programs and18
to the Business Innovation Cash Fund for the support of workforce19
innovation programs. The department shall execute a memorandum of20
understanding with the Department of Economic Development before21
September 30 of each calendar year to ensure the commissioner receives22
sufficient information regarding the current status of programs23
administered under the Business Innovation Act, including any data24
necessary for the commissioner to make an informed determination pursuant25
to this section. 26
Sec. 5. Section 48-657, Revised Statutes Supplement, 2025, is27
amended to read: 28
48-657 (1)(a) If any employer defaults in any payment of combined29
tax or interest, the commissioner may make in any manner feasible and30
cause to be filed as a secured transaction as provided in article 9,31
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Uniform Commercial Code, and in the real estate mortgage records of any1
county in which such employer is engaged in business or owns real or2
personal property, a statement, under oath, showing the amount of3
combined tax and interest in default, which statement, when filed for4
record, shall operate as a lien and mortgage on all of the real and5
personal property of the employer, subject only to the liens of prior6
record, and the property of such employer shall be subject to seizure and7
sale for the payment of such combined taxes and interest. Such lien on8
personal property may be enforced or dissolved in the manner provided by9
article 9, Uniform Commercial Code, and such liens on real estate may be10
enforced or dissolved in the manner provided by Chapter 25, article 21,11
in the enforcing and dissolving of real estate mortgages. This12
subdivision shall only apply to liens filed prior to May 1, 1999.13
(b) A lien for unpaid combined taxes filed or recorded pursuant to14
subdivision (a) of this subsection shall lapse at the earlier of its15
expiration date or the fifth anniversary of the filing or recording date,16
unless the commissioner files a notice of continuation in the place of17
the original filing or recording and with the appropriate filing officer18
in the manner provided for in the Uniform State Tax Lien Registration and19
Enforcement Act before such lien lapses. A notice of continuation shall20
include all of the information required by the act, the date of the21
filing or recording of the original lien, and a statement that the22
original lien is to be continued for ten years. Thereafter, such lien23
shall be enforced and notices of continuation filed in accordance with24
the act. 25
(c) On and after May 1, 1999, if any employer defaults in any26
payment of combined tax or interest, the commissioner may file a lien27
against such employer in accordance with the Uniform State Tax Lien28
Registration and Enforcement Act. Such liens shall set forth the amount29
of combined tax and interest in default and shall be continued and30
enforced as provided in the Uniform State Tax Lien Registration and31
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Enforcement Act. 1
(2) It shall be the duty of the State of Nebraska, or any department2
or agency thereof, county boards, the contracting board of all cities,3
villages, and school districts, all public boards empowered by law to4
enter into a contract by public bidding for the erecting and finishing or5
the repairing of any public building, bridge, highway, or other public6
structure or improvement, and any officer or officers so empowered by law7
to enter into such contract to provide in such contract that the person,8
persons, firm, or corporation to whom the contract is awarded will pay to9
the Unemployment Compensation Fund of the State of Nebraska, the Business10
Innovation Cash Fund, and the Workforce Development Program Cash Fund11
unemployment combined tax and interest due under the Employment Security12
Law on wages paid to individuals employed in the performance of such13
contract. 14
(3) No contract referred to in subsection (2) of this section shall15
be entered into by the State of Nebraska, a department or agency thereof,16
an officer or officers, or a board referred to in such subsection unless17
the contract contains the proviso mentioned in such subsection.18
(4) Before final payment may be made on the final three percent of19
any such contract awarded on or after June 1, 1957, the State of20
Nebraska, department or agency thereof, officer or officers, or board21
awarding the contract must have received from the contractor a written22
clearance from the commissioner certifying that all payments then due of23
combined tax or interest which may have arisen under such contract have24
been made by the contractor or his or her subcontractor to the25
Unemployment Compensation Fund. 26
(5) The final three percent of any such contract referred to in27
subsection (4) of this section may be paid if the contractor has supplied28
a bond with a satisfactory surety company guaranteeing full payment to29
the Unemployment Compensation Fund , the Business Innovation Cash Fund,30
and the Workforce Development Program Cash Fund of all combined tax and31
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interest due under the Employment Security Law. 1
Sec. 6. Section 81-12,152, Reissue Revised Statutes of Nebraska, is2
amended to read: 3
81-12,152 Sections 81-12,152 to 81-12,166 and section 9 of this act4
shall be known and may be cited as the Business Innovation Act.5
Sec. 7. Section 81-12,154, Reissue Revised Statutes of Nebraska, is6
amended to read: 7
81-12,154 The purpose of the Business Innovation Act is to encourage8
and support the transfer of Nebraska-based technology and innovation in9
rural and urban areas of Nebraska in order to create high growth, high10
technological companies, small businesses, and microenterprises and to11
enhance creation of wealth and quality jobs. The Legislature finds that12
the act will: 13
(1) Provide technical assistance planning grants pursuant to section14
81-12,157 to facilitate phase one applications for the federal grant15
program; 16
(2) Provide financial assistance pursuant to section 81-12,157 to17
companies receiving phase one and phase two grants pursuant to the18
federal grant program; 19
(3) Provide financial assistance pursuant to section 81-12,158 to20
companies or individuals creating prototypes; 21
(4) Establish a financial assistance program pursuant to section22
81-12,159 for innovation in value-added agriculture;23
(5) Establish a financial assistance program for innovation in24
biosciences; 25
(6) Establish a financial assistance program pursuant to section26
81-12,160 to identify commercial products and processes;27
(7) Provide financial assistance pursuant to section 81-12,161 to28
companies using Nebraska public or private college and university29
researchers and facilities for applied research projects;30
(8) Provide support and funding pursuant to section 81-12,162 for31
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microlending entities, microenterprise entities, and innovation hubs; and1
(9) Provide support for locally owned and operated Nebraska-based,2
high growth businesses by providing technical resources to foster3
development, growth, and high wage creation. For purposes of this4
subdivision, Nebraska-based, high growth business means a corporation,5
partnership, limited liability company, limited partnership, or limited6
liability partnership registered with the Secretary of State that has two7
to fifty employees and has annual sales of no less than five hundred8
thousand dollars and no more than two million five hundred thousand9
dollars; and . 10
(10) Establish that any entity receiving financial assistance under11
the Business Innovation Act and that employs any person in this state,12
whether or not such entity is subject to the Employment Security Law,13
shall be required to submit to the Department of Labor quarterly wage14
reports on such forms and in such manner as the Commissioner of Labor may15
require. 16
Sec. 8. Section 81-12,155, Reissue Revised Statutes of Nebraska, is17
amended to read: 18
81-12,155 In selecting projects to receive financial assistance19
under the Business Innovation Act, the department shall develop a20
qualified action plan by January 1 of each even-numbered year. The plan21
shall set forth selection criteria to be used to determine priorities22
which are appropriate to local conditions and the state's economy,23
including the state's immediate need for innovation development, proposed24
increases in jobs and investment, private dollars leveraged, industry25
support and participation, and repayment, in part or in whole, of26
financial assistance awarded under the act. The plan shall also include27
selection criteria establishing that any entity applying for financial28
assistance under the Business Innovation Act that employs any person in29
this state, whether or not such entity is subject to the Employment30
Security Law, shall be required to submit to the Department of Labor31
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quarterly wage reports on such forms and in such manner as the1
Commissioner of Labor may require. The department shall submit the plan2
to the Governor for approval. 3
Sec. 9. (1) The Business Innovation Cash Fund is created. The fund4
shall be used to carry out the Business Innovation Act, except that the5
fund shall not be used for purposes of sections 81-12,155.01 and6
81-12,163.01. The fund shall consist of deposits to the fund as required7
by sections 48-648 and 48-649 to 48-649.04. Any money in the fund8
available for investment shall be invested by the state investment9
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska10
State Funds Investment Act. 11
(2) Money in the fund shall be expended by the department for the12
purpose of: 13
(a) Carrying out the Business Innovation Act, except that such money14
shall not be expended for the purpose of carrying out the Bioscience15
Innovation Program; and 16
(b) Payment of unemployment benefits if determined necessary by the17
Commissioner of Labor. 18
(3) The department, or any entity with which the department19
contracts for such purpose, may use up to five percent of any20
appropriation from the fund for administrative expenses.21
Sec. 10. Original sections 81-12,152, 81-12,154, and 81-12,155,22
Reissue Revised Statutes of Nebraska, and sections 48-602, 48-622.01,23
48-648, 48-649.01, and 48-657, Revised Statutes Supplement, 2025, are24
repealed. 25
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