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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 813
Introduced by Bostar, 29.
Read first time January 07, 2026
Committee: Business and Labor
A BILL FOR AN ACT relating to the Employment Security Law; to amend1
section 48-604, Revised Statutes Supplement, 2025; to change2
provisions relating to marketplace network contractors; and to3
repeal the original section. 4
Be it enacted by the people of the State of Nebraska,5
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Section 1. Section 48-604, Revised Statutes Supplement, 2025, is1
amended to read: 2
48-604 As used in the Employment Security Law, unless the context3
otherwise requires, employment shall mean: 4
(1) Any service performed, including service in interstate commerce,5
for wages under a contract of hire, written or oral, express or implied;6
(2) The term employment shall include an individual's entire7
service, performed within or both within and without this state if (a)8
the service is localized in this state, (b) the service is not localized9
in any state but some of the service is performed in this state and the10
base of operations or, if there is no base of operations, then the place11
from which such service is directed or controlled is in this state or the12
base of operations or place from which such service is directed or13
controlled is not in any state in which some part of the service is14
performed but the individual's residence is in this state, (c) the15
service shall be deemed to be localized within a state if (i) the service16
is performed entirely within such state or (ii) the service is performed17
both within and without such state, but the service performed without18
such state is incidental to the individual's service within the state,19
for example, is temporary or transitory in nature or consists of isolated20
transactions; 21
(3) Services performed outside the state and services performed22
outside the United States as follows: 23
(a) Services not covered under subdivision (2) of this section and24
performed entirely without this state, with respect to no part of which25
contributions are required under an unemployment compensation law of any26
other state or of the federal government, shall be deemed to be27
employment subject to the Employment Security Law if the commissioner28
approves the election of the employer, for whom such services are29
performed, that the entire service of such individual shall be deemed to30
be employment subject to such law; 31
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(b) Services of an individual wherever performed within the United1
States or Canada if (i) such service is not covered under the employment2
compensation law of any other state or Canada and (ii) the place from3
which the service is directed or controlled is in this state; and4
(c)(i) Services of an individual who is a citizen of the United5
States, performed outside the United States except in Canada in the6
employ of an American employer, other than service which is deemed7
employment under subdivisions (2) and (3)(a) and (b) of this section or8
the parallel provisions of another state's law, if:9
(A) The employer's principal place of business in the United States10
is located in this state; 11
(B) The employer has no place of business in the United States, but12
the employer is an individual who is a resident of this state; the13
employer is a corporation or limited liability company which is organized14
under the laws of this state; or the employer is a partnership or a trust15
and the number of the partners or trustees who are residents of this16
state is greater than the number who are residents of any other state; or17
(C) None of the criteria of subdivisions (A) and (B) of this18
subdivision are met, but the employer has elected coverage in this state19
or, the employer having failed to elect coverage in any state, the20
individual has filed a claim for benefits based on such service under the21
laws of this state. 22
(ii) American employer, for the purposes of this subdivision, shall23
mean: (A) An individual who is a resident of the United States; (B) a24
partnership if two-thirds or more of the partners are residents of the25
United States; (C) a trust if all the trustees are residents of the26
United States; or (D) a corporation or limited liability company27
organized under the laws of the United States or of any state.28
(iii) The term United States for the purpose of this section29
includes the states, the District of Columbia, the Virgin Islands, and30
the Commonwealth of Puerto Rico; 31
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(4)(a) Service performed in the employ of this state or any1
political subdivision thereof or any instrumentality of any one or more2
of the foregoing or any instrumentality which is wholly owned by this3
state and one or more other states or political subdivisions, or any4
service performed in the employ of any instrumentality of this state or5
of any political subdivision thereof and one or more other states or6
political subdivisions if such service is excluded from employment as7
defined in the Federal Unemployment Tax Act, as amended, solely by reason8
of 26 U.S.C. 3306(c)(7), and is not otherwise excluded under this9
section; 10
(b) Service performed by an individual in the employ of a religious,11
charitable, educational, or other organization, but only if the following12
conditions are met: (i) The service is excluded from employment as13
defined in the Federal Unemployment Tax Act, as amended, solely by reason14
of 26 U.S.C. 3306(c)(8), and is not otherwise excluded under this15
section; and (ii) the organization had four or more individuals in16
employment for some portion of a day in each of twenty different weeks,17
whether or not such weeks were consecutive, within either the current or18
preceding calendar year, regardless of whether they were employed at the19
same moment of time; 20
(c)(i) Service performed by an individual in agricultural labor if21
such service is performed for a person who during any calendar quarter in22
either the current or preceding calendar year paid remuneration in cash23
of twenty thousand dollars or more to individuals employed in24
agricultural labor, or for some portion of a day in each of twenty25
different calendar weeks, whether or not such weeks were consecutive, in26
either the current or the preceding calendar year, employed in27
agricultural labor ten or more individuals, regardless of whether they28
were employed at the same moment of time. 29
(ii) For purposes of this subdivision: 30
(A) Any individual who is a member of a crew furnished by a crew31
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leader to perform services in agricultural labor for any other person1
shall be treated as an employee of such crew leader if such crew leader2
holds a valid certificate of registration under the Migrant and Seasonal3
Agricultural Worker Protection Act, as amended, 29 U.S.C. 1801 et seq.;4
substantially all the members of such crew operate or maintain tractors,5
mechanized harvesting or cropdusting equipment, or any other mechanized6
equipment, which is provided by such crew leader; and such individual is7
not an employee of such other person within the meaning of any other8
provisions of this section; and 9
(B) In case any individual who is furnished by a crew leader to10
perform service in agricultural labor for any other person and who is not11
treated as an employee of such crew leader under subdivision (A) of this12
subdivision, such other person and not the crew leader shall be treated13
as the employer of such individual and such other person shall be treated14
as having paid cash remuneration to such individual in an amount equal to15
the amount of cash remuneration paid to such individual by the crew16
leader, either on his or her own behalf or on behalf of such other17
person, for the service in agricultural labor performed for such other18
person; and 19
(d) Service performed by an individual in domestic service in a20
private home, local college club, or local chapter of a college21
fraternity or sorority if performed for a person who paid cash22
remuneration of one thousand dollars or more in the current calendar year23
or the preceding calendar year to individuals employed in such domestic24
service in any calendar quarter; 25
(5) Services performed by an individual for wages, including wages26
received under a contract of hire, shall be deemed to be employment27
unless it is shown to the satisfaction of the commissioner that (a) such28
individual has been and will continue to be free from control or29
direction over the performance of such services, both under his or her30
contract of service and in fact, (b) such service is either outside the31
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usual course of the business for which such service is performed or such1
service is performed outside of all the places of business of the2
enterprise for which such service is performed, and (c) such individual3
is customarily engaged in an independently established trade, occupation,4
profession, or business. The provisions of this subdivision are not5
intended to be a codification of the common law and shall be considered6
complete as written; 7
(6) The term employment shall not include: 8
(a) Agricultural labor, except as provided in subdivision (4)(c) of9
this section; 10
(b) Domestic service, except as provided in subdivision (4)(d) of11
this section, in a private home, local college club, or local chapter of12
a college fraternity or sorority; 13
(c) Service not in the course of the employer's trade or business14
performed in any calendar quarter by an employee, unless the cash15
remuneration paid for such service is fifty dollars or more and such16
service is performed by an individual who is regularly employed by such17
employer to perform such service and, for the purposes of this18
subdivision, an individual shall be deemed to be regularly employed by an19
employer during a calendar quarter only if (i) on each of some twenty-20
four days during such quarter such individual performs for such employer21
for some portion of the day service not in the course of the employer's22
trade or business, or (ii) such individual was regularly employed, as23
determined under subdivision (c)(i) of this subdivision, by such employer24
in the performance of such service during the preceding calendar quarter;25
(d) Service performed by an individual in the employ of his or her26
son, daughter, or spouse and service performed by a child under the age27
of twenty-one in the employ of his or her father or mother;28
(e) Service performed in the employ of the United States Government29
or an instrumentality of the United States immune under the Constitution30
of the United States from the contributions imposed by sections 48-64831
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and 48-649 to 48-649.04, except that, to the extent that the Congress of1
the United States shall permit states to require any instrumentalities of2
the United States to make payments into an unemployment fund under a3
state unemployment compensation act, all of the Employment Security Law4
shall be applicable to such instrumentalities and to services performed5
for such instrumentalities in the same manner, to the same extent, and on6
the same terms as to all other employers, individuals, and services,7
except that if this state is not certified for any year by the Secretary8
of Labor of the United States under section 3304 of the Internal Revenue9
Code as defined in section 49-801.01, the payments required of such10
instrumentalities with respect to such year shall be refunded by the11
commissioner from the fund in the same manner and within the same period12
as is provided in section 48-660, with respect to contributions13
erroneously collected; 14
(f) Service performed in the employ of this state or any political15
subdivision thereof or any instrumentality of any one or more of the16
foregoing if such services are performed by an individual in the exercise17
of his or her duties: (i) As an elected official; (ii) as a member of the18
legislative body or a member of the judiciary of a state or political19
subdivision thereof; (iii) as a member of the Army National Guard or Air20
National Guard; (iv) as an employee serving on a temporary basis in case21
of fire, storm, snow, earthquake, flood, or similar emergency; or (v) as22
an election official or election worker if the amount of remuneration23
received by the individual during the calendar year for services as an24
election official or election worker is less than one thousand dollars;25
(g) For the purposes of subdivisions (4)(a) and (4)(b) of this26
section, service performed: 27
(i) In the employ of (A) a church or convention or association of28
churches or (B) an organization which is operated primarily for religious29
purposes and which is operated, supervised, controlled, or principally30
supported by a church or convention or association of churches;31
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(ii) By a duly ordained, commissioned, or licensed minister of a1
church in the exercise of his or her ministry or by a member of a2
religious order in the exercise of the duties required by such order;3
(iii) In a facility conducted for the purpose of carrying out a4
program of rehabilitation for an individual whose earning capacity is5
impaired by age or physical or mental deficiency or injury, or providing6
remunerative work for the individuals who because of their impaired7
physical or mental capacity cannot be readily absorbed in the competitive8
labor market, by an individual receiving such rehabilitation or9
remunerative work; 10
(iv) As part of an unemployment work relief or work-training program11
assisted or financed in whole or in part by any federal agency or an12
agency of a state or political subdivision thereof, by an individual13
receiving such work relief or work training; or 14
(v) By an inmate of a custodial or penal institution;15
(h) Service with respect to which unemployment compensation is16
payable under an unemployment compensation system established by an act17
of Congress; 18
(i) Service performed in any calendar quarter in the employ of any19
organization exempt from income tax under section 501(a) of the Internal20
Revenue Code as defined in section 49-801.01, other than an organization21
described in section 401(a) of the Internal Revenue Code as defined in22
section 49-801.01, or under section 521 thereof, if the remuneration for23
such service is less than fifty dollars; 24
(j) Service performed in the employ of a school, college, or25
university, if such service is performed (i) by a student who is26
enrolled, regularly attending classes at, and working for such school,27
college, or university pursuant to a financial assistance arrangement28
with such school, college, or university or (ii) by the spouse of such29
student, if such spouse is advised, at the time such spouse commences to30
perform such service, that (A) the employment of such spouse to perform31
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such service is provided under a program to provide financial assistance1
to such student by such school, college, or university and (B) such2
employment will not be covered by any program of unemployment insurance;3
(k) Service performed as a student nurse in the employ of a hospital4
or nurses training school by an individual who is enrolled and is5
regularly attending classes in a nurses training school chartered or6
approved pursuant to state law; and service performed as an intern in the7
employ of a hospital by an individual who has completed a four-year8
course in a medical school chartered or approved pursuant to state law;9
(l) Service performed by an individual as a real estate salesperson,10
as an insurance agent, or as an insurance solicitor, if all such service11
performed by such individual is performed for remuneration solely by way12
of commission; 13
(m) Service performed by an individual under the age of eighteen in14
the delivery or distribution of newspapers or shopping news, not15
including delivery or distribution to any point for subsequent delivery16
or distribution; 17
(n) Service performed by an individual in the sale, delivery, or18
distribution of newspapers or magazines under a written contract in which19
(i) the individual acknowledges that the individual performing the20
service and the service are not covered and (ii) the newspapers and21
magazines are sold by him or her at a fixed price with his or her22
compensation being based on the retention of the excess of such price23
over the amount at which the newspapers or magazines are charged to him24
or her, whether or not he or she is guaranteed a minimum amount of25
compensation for such service, or is entitled to be credited with the26
unsold newspapers or magazines turned back; 27
(o) Service performed by an individual who is enrolled at a28
nonprofit or public educational institution which normally maintains a29
regular faculty and curriculum and normally has a regularly organized30
body of students in attendance at the place where its educational31
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activities are carried on, as a student in a full-time program, taken for1
credit at such institution, which combines academic instruction with work2
experience, if such service is an integral part of such program, and such3
institution has so certified to the employer, except that this4
subdivision shall not apply to service performed in a program established5
for or on behalf of an employer or a group of employers;6
(p) Service performed in the employ of a hospital, if such service7
is performed by a patient of the hospital; 8
(q) Service performed for a motor carrier, as defined in 49 U.S.C.9
13102 or section 75-302, as amended, by a lessor leasing one or more10
motor vehicles driven by the lessor or one or more drivers provided by11
the lessor under a lease, with the motor carrier as lessee, executed12
pursuant to 49 C.F.R. part 376, Title 291, Chapter 3, as amended, of the13
rules and regulations of the Public Service Commission, or the rules and14
regulations of the Division of Motor Carrier Services. This shall not15
preclude the determination of an employment relationship between the16
lessor and any personnel provided by the lessor in the conduct of the17
service performed for the lessee; 18
(r) Service performed by an individual for a business engaged in19
compilation of marketing databases if such service consists only of the20
processing of data and is performed in the residence of the individual;21
(s) Service performed by an individual as a volunteer research22
subject who is paid on a per study basis for scientific, medical, or23
drug-related testing for any organization other than one described in24
section 501(c)(3) of the Internal Revenue Code as defined in section25
49-801.01 or any governmental entity; 26
(t) Service performed by a direct seller if: 27
(i) Such person is engaged in sales primarily in person and is:28
(A) Engaged in the trade or business of selling or soliciting the29
sale of consumer products or services to any buyer on a buy-sell basis or30
a deposit-commission basis for resale, by the buyer or any other person,31
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in the home or otherwise than in a permanent retail establishment;1
(B) Engaged in the trade or business of selling or soliciting the2
sale of consumer products or services in the home or otherwise than in a3
permanent retail establishment; or 4
(C) Engaged in the trade or business of the delivering or5
distribution of newspapers or shopping news, including any services6
directly related to such trade or business; 7
(ii) Substantially all the remuneration, whether or not paid in8
cash, for the performance of the services described in subdivision (t)(i)9
of this subdivision is directly related to sales or other output,10
including the performance of services, rather than to the number of hours11
worked; and 12
(iii) The services performed by the person are performed pursuant to13
a written contract between such person and the person for whom the14
services are performed and the contract provides that the person will not15
be treated as an employee for federal and state tax purposes. Sales by a16
person whose business is conducted primarily by telephone or any other17
form of electronic sales or solicitation is not service performed by a18
direct seller under this subdivision; 19
(u) Service performed by an individual who is a participant in the20
National and Community Service State Grant Program, also known as21
AmeriCorps, because a participant is not considered an employee of the22
organization receiving assistance under the national service laws through23
which the participant is engaging in service pursuant to 42 U.S.C.24
12511(30)(B); 25
(v) Service performed at a penal or custodial institution by a26
person committed to a penal or custodial institution; and27
(w)(i) Service by a marketplace network contractor if:28
(A) The marketplace network contractor and marketplace network29
platform agree in writing that the marketplace network contractor is an30
independent contractor and not an employee of the marketplace network31
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platform; 1
(B) The marketplace network platform does not unilaterally prescribe2
specific hours during which the marketplace network contractor must be3
available to accept service requests submitted through the marketplace4
network platform's digital network; 5
(C) The marketplace network platform does not prohibit the6
marketplace network contractor from engaging in outside employment or7
performing services through other marketplace network platforms except8
while the marketplace network contractor is performing services through9
the marketplace network platform's digital network; and10
(D) The marketplace network platform is not allowed to terminate the11
contract of the marketplace network contractor for not accepting a12
specific service request. 13
(ii) For purposes of subdivision (6)(w) of this section:14
(A) Marketplace network contractor means a person to which all of15
the following apply: Such person enters a written agreement with a16
marketplace network platform to use the marketplace network platform's17
digital network to connect with individuals or entities seeking services18
offered by the marketplace network contractor; and such person performs19
services for individuals or entities through a marketplace network20
platform's digital network in exchange for compensation or payment; and21
such person does not perform services at a physical business location22
operated by the marketplace network platform in this state; and23
(B) Marketplace network platform means a person that maintains a24
digital network to facilitate services by marketplace network contractors25
to individuals or entities seeking those services, and accepts requests26
from the public only through the platform's digital network or mobile27
application, and not by telephone, facsimile, or in-person at a retail28
location. 29
(iii) Subdivision (6)(w) of this section shall not apply to services30
performed by a marketplace network contractor: 31
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(A) For any employer described in subdivision (4)(a) or (4)(b) of1
this section or in section 48-603.01; or 2
(B) If with respect to such services a tax is required to be paid3
under any federal law imposing a tax against which credit may be taken4
for contributions required to be paid into a state unemployment5
compensation fund or which as a condition for full tax credit against the6
tax imposed by the Federal Unemployment Tax Act, as amended, is required7
to be covered under the Employment Security Law; 8
(7) If the services performed during one-half or more of any pay9
period by an individual for the person employing him or her constitute10
employment, all the services of such individual for such period shall be11
deemed to be employment, but if the services performed during more than12
one-half of any such pay period by an individual for the person employing13
him or her do not constitute employment, then none of the services of14
such individual for such period shall be deemed to be employment. As used15
in this subdivision, the term pay period means a period, of not more than16
thirty-one consecutive days, for which a payment of remuneration is17
ordinarily made to such individual by the person employing him or her.18
This subdivision shall not be applicable with respect to services19
performed in a pay period by an individual for the person employing him20
or her when any of such service is excepted by subdivision (6)(h) of this21
section; and 22
(8) Notwithstanding the foregoing exclusions from the definition of23
employment, services shall be deemed to be in employment if with respect24
to such services a tax is required to be paid under any federal law25
imposing a tax against which credit may be taken for contributions26
required to be paid into a state unemployment compensation fund or which27
as a condition for full tax credit against the tax imposed by the Federal28
Unemployment Tax Act, as amended, is required to be covered under the29
Employment Security Law. 30
Sec. 2. Original section 48-604, Revised Statutes Supplement, 2025,31
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is repealed. 1
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