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LB 108

Change contributions provisions under the Cities of the First Class Firefighters Retirement Act

109th Legislature (2025-2026) Introduced by Beau Ballard and 4 co-sponsors

LB 108 restores fixed retirement contributions for qualifying large first‑class cities, setting firefighters at 6.5% and cities at 13% of salary, effective March 1, 2025.

Approved by Governor on February 25, 2025
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Bill Summary · LB 108

Summary — LB 108 (Approved Feb 25, 2025)

Title: Change contributions provisions under the Cities of the First Class Firefighters Retirement Act

Purpose / Intent

LB 108 corrects an oversight created by LB 686 (2024) by restoring the prior retirement contribution treatment for firefighters and cities in certain “absolute coverage groups” in large first‑class cities. The bill ensures that firefighters and their employing cities in qualifying jurisdictions contribute the intended amounts to the Cities of the First Class Firefighters Retirement System, recognizing that those firefighters also pay into Social Security.

Key provisions and changes

  • Restores fixed contribution rates, effective March 1, 2025, for firefighters and cities that meet all three conditions:
    • The city is a city of the first class with population > 60,000;
    • The city is located in a county with population > 100,000; and
    • The firefighter is covered by an “absolute coverage group” and participates in the retirement system.
  • Contribution rates for the qualifying group (beginning March 1, 2025):
    • Firefighters: 6.5% of salary to the retirement system.
    • Cities (employers): 13% of each participating firefighter’s periodic salary to the retirement system.
  • The bill leaves in place the general (non‑exception) phased contribution schedule for other firefighters and cities:
    • Firefighter contributions (general schedule): 6.5% until 9/30/2024; 8.7% 10/1/2024–9/30/2025; 10.7% 10/1/2025–9/30/2026; 12.7% beginning 10/1/2026.
    • City (employer) contributions (general schedule): 13% until 9/30/2025; 14% 10/1/2025–9/30/2026; 15% beginning 10/1/2026.
  • Offset provision: an existing offset equal to 6.2% (reflecting Social Security contributions) applies to many absolute coverage firefighters beginning July 20, 2024 — but LB 108 clarifies that this offset does NOT apply to firefighters employed in the qualifying large cities described above (i.e., those will not receive the offset and instead use the 6.5%/13% rates).
  • Emergency clause: the act declares an emergency for immediate implementation.

Who is affected

  • Directly affected: full‑time firefighters participating under the Cities of the First Class Firefighters Retirement Act who are part of an absolute coverage group and employed by a qualifying city (in practice, the bill’s sponsors note this currently applies only to the City of Bellevue and its full‑time firefighters).
  • Employers: the affected city/city governments will pay the higher (restored) employer contribution.
  • Indirect: the Firefighters Retirement System Fund and municipal budgets (employer contribution obligations).

Procedural / timeline highlights

  • Introduced: January 10, 2025 (Sen. Mike Jacobson, primary; cosponsors Raybould, Ballard, Rountree, Conrad).
  • Committee hearing: Jan 24, 2025 (Nebraska Retirement Systems Committee); advanced to General File.
  • Final reading passed with emergency clause: Feb 21, 2025 (vote 48–0–1).
  • Presented to Governor: Feb 21, 2025; Approved by Governor: Feb 25, 2025 — emergency clause triggers immediate effect for the specified contribution changes (March 1, 2025 for contribution rates).
  • Effect: immediate/near‑term adjustments to payroll deductions and city employer payments as specified.

Context / fiscal note

  • LB 108 is described by sponsors as a technical correction to LB 686 (2024) to preserve prior contribution parity for large first‑class cities that also pay Social Security. The change increases employer and/or employee retirement contributions for the affected large‑city group relative to the unintended treatment under LB 686; no dollar amounts are provided in the bill text.

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

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