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Bill

LB 847

Adopt the Nebraska Registered Apprenticeship Act and change provisions relating to the combined tax rate under the Employment Security Law

109th Legislature (2025-2026) Introduced by Kathleen Kauth

Nebraska establishes registered apprenticeship framework while adjusting employment security tax rates, affecting workforce training infrastructure and employer payroll obligations.

Business and Labor priority bill
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WeVote Research Nonpartisan
Bill Summary · LB 847

Legislative bill overview

LB 847 establishes the Nebraska Registered Apprenticeship Act, creating a formal framework for apprenticeship programs in the state. The bill also modifies provisions related to the combined tax rate under Nebraska's Employment Security Law, likely affecting employer contributions or unemployment insurance calculations.

Why is this important

Apprenticeships provide structured pathways for workers to gain skills while earning wages, addressing workforce shortages in skilled trades. Changes to employment security tax rates directly impact employer costs and state unemployment insurance fund stability, affecting business operations and worker protections across Nebraska.

Potential points of contention

  • Employer tax burden: Modifications to combined tax rates may increase or decrease employer contributions to unemployment insurance, creating opposition from business groups or worker advocates depending on the direction
  • Program funding and administration: Questions about who pays for apprenticeship program oversight, registration, and support services, and whether costs fall on employers, the state, or participants
  • Scope and industry coverage: Debate over which industries and occupations qualify for registered apprenticeships, potentially favoring certain sectors over others

Compiled from official sources — confirm details with the bill’s official record.

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