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LB 297

Change provisions relating to the combined tax rate under the Employment Security Law

109th Legislature (2025-2026) Introduced by Teresa Ibach

Bill 4Summary:- LB 297 adjusts and reduces the combined tax rate calculation for unemployment insurance in Nebraska.- Key provisions: - Considers only wages paid by contributory e

Approved by Governor on March 25, 2025
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Bill Summary · LB 297

Bill 4

Summary:
- LB 297 adjusts and reduces the combined tax rate calculation for unemployment insurance in Nebraska.
- Key provisions:
- Considers only wages paid by contributory employers, not reimbursable employers, in the calculation to reduce the total wages used.
- Increases the commissioner's authority to lower the combined tax rate.
- Reduces the 2025 combined tax rate to the 2024 level.

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

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