LB 847 — Adopt the Nebraska Registered Apprenticeship Act, change provisions relating to funds, child labor, the Business Innovation Act, the Contractor Registration Act, the Employee Classification Act, the Employment Security Law, and the Nebraska Wage Payment and Collection Act, and transfer administration of student internships to the Department of Labor
Last action — Provisions/portions of LB747 amended into LB847 by AM2141
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✓Introduced
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✓In Committee
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✓Passed Legislature
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✓To Executive
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5Enacted
This bill has been enacted into law. Introduced January 08, 2026. Enacted.
Signed by Governor Jim Pillen (Republican) on April 07, 2026.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Mixed recorded votes
2 passed, 3 failed in recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
What changed in the latest version
1272 added · 1487 removedPlain-language change summary
The amended version of LB 847 includes significant changes aimed at updating labor laws in Nebraska. Key additions focus on adopting the Nebraska Registered Apprenticeship Act and altering child labor provisions. Moreover, it introduces an operational fee for certain employers under unemployment insurance and reallocates the management of student internships from the Department of Economic Development to the Department of Labor. These updates are crucial as they aim to strengthen workforce development and ensure better compliance and support within the labor system.
ER135 ER135 LB847 LB847 AJC2026 -LEGISLATIVE 03/09/2026BILL AJC847 -Approved 03/09/2026by Ethe ANDGovernor RApril AMENDMENTS7, TO2026 LB 847 Introduced by Guereca,Kauth, 7,31. Chairman Enrollment and Review 1.
Strike theA originalBILL sectionsFOR andAN allACT amendmentsrelating theretoto andlabor; insert the following new sections:
Sectionto 1.amend sections 48-309, 48-1231, 48-1233, 48-1234, 48-1706, 48-2710, 48-2905, 81-406, 81-1210.01, 81-1210.02, 81-1210.03, 81-12,152, 81-12,154, 81-12,155, 81-12,158, 81-12,160, and 81-12,163, Reissue Revised Statutes of Nebraska, sections 29-431, 48-302, 48-303, and 48-2107, Revised Statutes Cumulative Supplement, 2024, and sections 48-602, 48-622.01, 48-648, 48-649.01, 48-657, 81-1201.21, and 81-1210.04, Revised Statutes Supplement, 2025;
Sections 1 to 6adopt of this act shall be known and may be cited as the Nebraska Registered Apprenticeship Act.Act;
to change and eliminate provisions relating to child labor;
to redefine a term;
to change provisions relating to the combined tax and the state unemployment insurance tax rate under the Employment Security Law;
to provide for an annual administrative and operational support fee for certain employers under the Employment Security Law;
to change penalty provisions and provide powers to the Commissioner of Labor under the Nebraska Wage Payment and Collection Act;
to change provisions relating to fees under the Contractor Registration Act;
to provide and eliminate powers of the Commissioner of Labor and eliminate reporting requirements and the hotline and website for reporting suspected violations under the Employee Classification Act;
to rename the Contractor and Professional Employer Organization Registration Cash Fund and change permitted uses of the fund;
to transfer administration of student internships from the Department of Economic Development to the Department of Labor;
to change provisions relating to legislative findings, qualified action plans, and financial assistance programs and create a fund under the Business Innovation Act;
to state legislative intent regarding appropriations;
to provide a duty for the Revisor of Statutes;
to harmonize provisions;
to repeal the original sections;
and to outright repeal sections 48-307, 48-2906, and 48-2909, Reissue Revised Statutes of Nebraska.
Be it enacted by the people of the State of Nebraska, Section 1.
Sections 1 to 6 of this act shall be known and may be cited as the Nebraska Registered Apprenticeship Act.
ForFor purposes of the Nebraska Registered Apprenticeship Act, unless the context otherwise requires:
and (d) The occupation requires related instruction to supplement the on-the-jobon-the- job learning;
(3) Apprenticeship agreement means a written agreement, accepted and recorded by the Nebraska Office of Registered Apprenticeship, between an apprentice and an apprenticeship sponsor that contains the terms and conditions of the apprentice's employment and training consistent with 29 -1- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 C.F.R.
part 2929, as such regulations existed on January 1, 2026, and the Nebraska Registered Apprenticeship Act;
(5) Apprenticeship sponsor means an entity operating an apprenticeship program or an entity in whose name an apprenticeship program is being operated, which entity is registered with or approved by the United States Department of Labor, Office of Apprenticeship, or the Nebraska Office of Registered Apprenticeship.Apprenticeship;
Apprenticeship(6) sponsorCancellation includesmeans the termination of the registration of a leadquality pre-apprenticeship program or apprenticeship sponsorprogram andat anthe employerrequest thatof providesthe trainingapprenticeship throughsponsor, aor leadthe termination of an apprenticeship sponsor;agreement at the request of the apprentice;
(6) Cancellation means the termination of the registration of a quality pre-apprenticeship program or apprenticeship program at the request of the apprenticeship sponsor or the termination of an apprenticeship agreement at the request of the apprentice;
(8) Department means the Nebraska Department of Labor;
-1- LB847 LB847 2026 (9) Employee organization means (a) any labor union, (b) any organization of any kind, or any agency or employee representation committee, association, group, or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning an employee benefit plan or other matters incidental to employment relationships, and (c) any employees' beneficiary association organized for the purpose, in whole or in part, of establishing an employee benefit plan;
-2- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (11) Employer organization means a collective organization of manufacturers, retailers, or other employers of wage labor which seeks to coordinate the behavior of its member companies in matters of mutual interest;
(12) LargeExpansion of an existing apprenticeship program means anadding apprenticeshipa programnew withoccupation moreor thana threenew hundredemployer fiftyto activean apprentices;existing apprenticeship program;
(13) LeadLarge apprenticeship sponsorprogram means aan tradeapprenticeship organization,program laborwith organization,more employerthan association,three orhundred otherfifty incorporatedactive entityapprentices; representing a group of apprenticeship sponsors;
(17)(a)(17) Registered apprenticeship program means a program to which all of the following apply:
(i)(a) The program has been accepted and recorded by the Nebraska Office of Registered Apprenticeship or registered with the United States Department of Labor, Office of Apprenticeship;
-3-(b) ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (ii) The program includes all of the following:
(A)(i) Employer involvement;participation in accordance with 29 C.F.R.
(B)29.5, On-the-jobas training;such regulation existed on January 1, 2026;
(C)(ii) RelatedOn-the-job trainingtraining; instruction from a lead apprenticeship sponsor;
(D)(iii) PaidRelated worktraining experience;instruction;
Show all 142 changed lines (102 more)
and(iv) (E)Paid Receiptwork ofexperience; a portable state or nationally recognized credential;
and (iii)(v) TheReceipt program is for the recruitment, selection, employment, and training of apprenticesa andportable isstate developedor pursuantnationally torecognized 29credential; C.F.R part 29 and any rules and regulations adopted and promulgated pursuant to the Nebraska Registered Apprenticeship Act.
(b)and Registered(c) apprenticeshipThe program includesis afor youththe apprenticeshiprecruitment, thatselection, otherwiseemployment, qualifiesand training of apprentices and is developed pursuant to 29 C.F.R part 29, as asuch registeredregulations apprenticeshipexisted program;on January 1, 2026, and any rules and regulations adopted and promulgated pursuant to the Nebraska Registered Apprenticeship Act;
and (20) Small apprenticeship program means an apprenticeship program with three hundred fifty or fewer active apprentices;apprentices.
andSec. (21) Youth apprenticeship means an apprenticeship program that is designed specifically for an apprentice twenty-four years of age or under.
-4- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 Sec.
part 29.29, as such section and regulations existed on January 1, 2026.
(c) To establish standards of apprenticeship for quality pre- apprenticeships, youth apprenticeships, registered apprenticeships, and other apprenticeships;
(d) To establish requirements regarding the registration of quality pre-apprenticeshippre- programs, registered youth apprenticeship programs, registered apprenticeship programs, and other apprenticeship programs in the state when the sponsor of such programs chooses to certify or register the programs with the office;
(1) The Nebraska Office of Registered Apprenticeship shall develop standards to create a nationally recognized state apprenticeship completion credential in compliance with,with but not exceeding, standards established in 29 C.F.R.
29.529.5, as such regulation existed on January 1, 2026, for completing a -2- LB847 LB847 2026 registered apprenticeship program.
(2)(a)(2) The office shall approve or deny the registration of a registered apprenticeship program, whether for a new program or expansion of an existing apprenticeship program.
(b)(3) The office shall approveestablish orcompetency-based, denytime-based, and hybrid apprenticeship frameworks based on the registrationregional ofand astatewide newcollection apprenticeshipof sponsorvaluable whocredentials isand providingconsistent relatedwith training29 instruction.C.F.R.
The29.5(b)(2), applyingas sponsor'ssuch apprenticesregulation mayexisted enrollon inJanuary an1, apprenticeship2026. program -5- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 while approval is pending;
however, training shall not begin until the registration is approved.
The office shall provide an apprenticeship sponsor whose registration is not approved with specific reasons for the disapproval and an option for modifying the application for registration.
(3) The office shall establish competency-based apprenticeship frameworks based on the regional and statewide collection of valuable credentials.
(6) The office shall serve as the registration agency for quality pre-apprenticeships,pre- youth apprenticeships, registered apprenticeships, and other apprenticeships.
29.13(a)29.13(a)(2), -6- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (2), as such regulation existed on January 1, 2026.
29-431 As29-431 As used in sections 28-416, 29-422, 29-424, 29-425, 29-431 to -7- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 29-434, 48-1231, and 53-173, unless the context otherwise requires, infraction means the violation of any law, ordinance, order, rule, or regulation, not including those related to traffic, which is not otherwise declared to be a misdemeanor or a felony.
(3) Any attendance officer or the Department of Labor or its assistants -3- LB847 LB847 2026 and employees may demand that any employer in whose place of business a child apparently under the age of sixteen years is employed or permitted or suffered to work, and whose employment certificate is not then filed as required by this section, either furnish within ten days satisfactory evidence that such child is in fact over sixteen years of age or cease to employ or permit or suffer such child to work in such place of business.
The same evidence of the age of such child may be -8- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 required from such employer as is required on the issuance of an employment certificate as provided in section 48-304, and the employer furnishing such evidence shall not be required to furnish any further evidence of the age of the child.
The school approving -9- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 the employment certificate, or the department if the department has approved the employment certificate, shall establish and maintain proper records where copies of all such certificates and all documents connected therewith shall be filed and preserved and shall provide the necessary clerical services for carrying out sections 48-302 to 48-313.
48-30948-309 The The age and schooling certificate provided for herein shall be made out upon blank forms prescribed and furnished in triplicate by the Department of Labor.
(a) On a farm, in the employ of any employer, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, fur-bearingfur- bearing animals, and wildlife;
(c) In connection with the production or harvesting of any commodity -10- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;
or -4- LB847 LB847 2026 (e) On a farm operated for profit if such service is not in the course of the employer's trade or business;
(3) Benefits means the money payments payable to an individual with -11- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 respect to his or her unemployment;
-12- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (11) Contribution rate means the percentage of the combined tax rate used to determine the contribution portion of the combined tax;
(19) Hearing officer means a person employed by the Department of -13- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 Labor who conducts hearings, contested cases, or other proceedings pursuant to the Employment Security Law;
(25) Professional employer agreement means a written professional employer -5- LB847 LB847 2026 services contract whereby:
The term professional employer agreement shall not include a contract between a parent corporation, company, or other entity and a wholly owned -14- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 subsidiary;
(33) Unemployed means an individual during any week in which the individual performs no service and with respect to which no wages are payable to the individual or any week of less than full-time work if the -15- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 wages payable with respect to such week are less than the individual's weekly benefit amount, but does not include any individual on a leave of absence or on paid vacation leave.
With respect to services performed in employment in -16- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 domestic service as is provided in subdivision (4)(d) of section 48-604, wages means cash remuneration for such services.
-6- LB847 LB847 2026 (b) The payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employee under section 3101 of the Internal Revenue Code as defined in section 49-801.01;
(d) Any payment made to, or on behalf of, an individual or his or her beneficiary (i) from or to a trust described in section 401(a) of the Internal Revenue Code as defined in section 49-801.01 which is exempt from tax under section 501(a) of the Internal Revenue Code as defined in section 49-801.01 at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such -17- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 employee and not as a beneficiary of the trust or (ii) under or to an annuity plan which, at the time of such payment, meets the requirements of section 401 of the Internal Revenue Code as defined in section 49-801.01;
(37) Week of unemployment with respect to any individual means any -18- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 week during which he or she performs less than full-time work and the wages payable to him or her with respect to such week are less than his or her weekly benefit amount;
48-64848-648 (1) (1) With respect to wages for employment, combined tax shall accrue and become payable by each employer not otherwise entitled to make payments in lieu of contributions for each calendar year in which he or she is subject to the Employment Security Law.
-19- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (2) The commissioner may require any employer whose annual payroll for either of the two preceding calendar years has equaled or exceeded one hundred thousand dollars to file combined tax returns and pay combined taxes owed by an electronic method approved by the commissioner, except when the employer establishes to the satisfaction of the commissioner that filing the combined tax return or payment of the tax by an electronic method would create a hardship for the employer.
(4) If two or more related corporations or limited liability companies concurrently employ the same individual and compensate such individual through -7- LB847 LB847 2026 a common paymaster which is one of such corporations or limited liability companies, each such corporation or limited liability company shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations or limited liability companies.
-20- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (6) The Commissioner of Labor may require by rule and regulation that each employer subject to the Employment Security Law shall submit to the commissioner quarterly wage reports on such forms and in such manner as the commissioner may prescribe.
Gross Wages Paid – Previous Calendar Category Year Category $0 1 $0.01 to $49,999.99 2 $50,000 to $99,999.99 3 $100,000 to $249,999.99 4 $250,000 to $499,999.99 5 $500,000 to $999,999.99 6 $1,000,000 to $1,999,999.99 7 $2,000,000 to $2,999,999.99 8 $3,000,000 to $3,999,999.99 9 $4,000,000 to $4,999,999.99 10 $5,000,000 to $5,999,999.99 11 $6,000,000 to $6,999,999.99 12 $7,000,000 to $7,999,999.99 13 $8,000,000 to $8,999,999.99 14 $9,000,000 to $9,999,999.99 15 $10,000,000 or more 16 The commissioner shall remit the annual administrative and -21- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 operational support fee to the State Treasurer for credit to the Contractor, Business, and Professional Employer Organization Registration Cash Fund.
(2) If the state unemployment insurance tax rate is determined to be zero -8- LB847 LB847 2026 percent pursuant to subsection (1) of this section, the contribution rate for all employers shall equal one hundred percent of the combined tax rate.
(3) If the state unemployment insurance tax rate is not zero percent as determined in this section, the combined tax rate shall be divided so that not less than fifty eighty percent of the combined tax rate equals the contribution rate and not more than fifty twenty percent of the combined tax rate equals the state unemployment insurance tax rate except for employers who are assigned a combined tax rate of five and four-four-tenths tenths percent or more.
For those employers, the state unemployment -22- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 insurance tax rate shall equal zero and their combined tax rate shall equal their contribution rate.
This -23- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 subdivision shall only apply to liens filed prior to May 1, 1999.
(2) It shall be the duty of the State of Nebraska, or any department or agency thereof, county boards, the contracting board of all cities, villages, and school districts, all public boards empowered by law to enter into a contract by public bidding for the erecting and finishing or the repairing of any public building, bridge, highway, or other public structure or improvement, and any officer or officers so empowered by law to enter into such contract to provide in such contract that the person, persons, firm, or corporation to whom the contract is awarded will pay to the Unemployment Compensation Fund of the State of Nebraska, the Business Innovation Cash Fund, and the Workforce Development Program Cash Fund unemployment combined tax and interest due under the Employment Security -24- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 Law on wages paid to individuals employed in the performance of such contract.
(5) The final three percent of any such contract referred to in subsection (4) of this section may be paid if the contractor has supplied a bond with a satisfactory surety company guaranteeing full payment to the Unemployment Compensation Fund, the Business Innovation Cash Fund, and the Workforce Development Program Cash Fund of all combined tax and interest due under the -9- LB847 LB847 2026 Employment Security Law.
48-123148-1231 (1) (1) An employee having a claim for wages which are not paid within thirty days of the regular payday designated or agreed upon may institute suit for such unpaid wages in the proper court.
If the employee fails to recover a judgment in excess of the amount that -25- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 may have been tendered within thirty days of the regular payday by an employer, such employee shall not recover the attorney's fees provided by this subsection.
48-123348-1233 (1) (1) The Commissioner of Labor shall have the authority to subpoena records and witnesses related to the enforcement of the Nebraska -26- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 Wage Payment and Collection Act.
(4) Any employer who has an unpaid citation for a violation of the Nebraska Wage Payment and Collection Act shall be barred from contracting -27- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 with the state or any political subdivision until such citation is paid.
The fee shall be established -10- LB847 LB847 2026 with due regard for the costs of administering the Farm Labor Contractors Act.
48-2107 48-2107 (1) Each application or renewal under section 48-2105 shall be signed by the applicant and accompanied by a fee not to exceed forty dollars.
The commissioner shall remit the fees collected under this section subsection to the State Treasurer for credit to the Contractor, Business, and Professional Employer Organization Registration Cash Fund.
-28- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (2) A contractor shall not be required to pay the fee under subsection (1) of this section if (a) the contractor is self-employed and does not pay more than three thousand dollars annually to employ other persons in the business and the application contains a statement made under oath or equivalent affirmation setting forth such information or (b) the contractor only engages in the construction of water wells or installation of septic systems.
Any false statement made under subdivision (2)(a)(2) (a) of this section shall be a violation of section 28-915.01.
-29- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 The conduct of the investigation shall be such as to preclude unreasonable disruption of the operations of the worksite.
-30- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 Sec.
-11- LB847 LB847 2026 (a) Enforcing enforcing and administering:
(b) Any other purposes related to the proper administration of programs under the Department of Labor, as determined by the Commissioner -31- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 of Labor;
(2) The money in the Job Training Cash Fund or the subaccount established in subsection (1) of this section shall be used (a) to provide reimbursements for job training activities, including employee -32- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 assessment, preemployment training, on-the-job training, training equipment costs, and other reasonable costs related to helping industry and business locate or expand in Nebraska, (b) to provide upgrade skills training of the existing labor force necessary to adapt to new technology or the introduction of new product lines, or (c) as provided in section 79-2308.
-33- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 Sec.
-12- LB847 LB847 2026 (b) Increases knowledge and develops connections that assist with career decisionmaking;
81-1210.02 (1) The intent of sections 25 to 27 of this act 81-1210.01 to 81-1210.03 is to provide students with valuable internship -34- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 opportunities in order to retain such students in the State of Nebraska at institutions of higher education, convert students to full-time employment in Nebraska, and attract workers to Nebraska by assisting Nebraska businesses willing to provide paid internships.
(3)(a) The department may provide grants for internships to reimburse the cost of wages paid to businesses with less than one hundred fifty full-time-equivalentfull-time- equivalent employees.
(5) A business may allow a student to telecommute if the business is -35- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 located in Nebraska and the college, university, or other institution of higher education in which the student is enrolled is in Nebraska.
The department may utilize data and agreements under sections 79-776, 85-110, -36- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 85-309, and 85-1511.
(11) The department shall submit an annual report to the Governor and the Legislature on or before July 1 of each year which includes, but is not limited -13- LB847 LB847 2026 to, a description of the demand for internship grants and programs under sections 25 to 27 of this act 81-1210.01 to 81-1210.03 from all geographic regions in Nebraska, a listing of the recipients and amounts of internship grants awarded in the previous fiscal year, the impact of the internship grants, and an evaluation of the internship grants and programs under sections 25 to 27 of this act 81-1210.01 to 81-1210.03 based on the documented goals of the recipients.
81-1210.0481-1210.04 (1) (1) The Intern Nebraska Cash Fund is created.
Any -37- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 money in the Intern Nebraska Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
81-12,154 The81-12,154 The purpose of the Business Innovation Act is to encourage and support the transfer of Nebraska-based technology and innovation in rural and urban areas of Nebraska in order to create high growth, high technological companies, small businesses, and microenterprises and to enhance creation of wealth and quality jobs.
-38- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 (6) Establish a financial assistance program pursuant to section 81-12,160 to identify commercial products and processes;
For purposes of this subdivision, Nebraska-based,Nebraska- based, high growth business means a corporation, partnership, limited liability company, limited partnership, or limited liability partnership registered with the Secretary of State that has two to fifty employees and has annual sales of no less than five hundred thousand dollars and no more than two million five hundred thousand dollars;
The plan shall set forth selection criteria to be used to determine priorities which are appropriate to local conditions and the state's economy, including the state's immediate need for -14- LB847 LB847 2026 innovation development, proposed increases in jobs and investment, private dollars leveraged, industry -39- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 support and participation, and repayment, in part or in whole, of financial assistance awarded under the act.
81-12,158 (1) The department shall establish a financial assistance program to provide financial assistance to businesses that employ no more -40- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 than five hundred employees or to individuals for the purposes of creating a prototype of a product stemming from research and development at a business operating in Nebraska or a public or private college or university in Nebraska.
(3) Matching funds may be from any nonstate source, including private foundations, federal or local government sources, quasi-quasi-governmental governmental entities, or commercial lending institutions, or any other funds whose source does not include funds appropriated by the Legislature.
(5) A business or individual applying for financial assistance under this section shall include a business plan that includes a proof-of-proof-of-concept concept demonstration.
-41- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 Sec.
The Each year the department may award up to six million dollars per year under this section and, beginning in fiscal year -15- LB847 LB847 2026 2027-28, shall award a minimum amount per year under this section.
Such minimum amount shall be equal to the lesser of four million dollars or the total amount needed to fund all applications that qualify for -42- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 funding under this section.
Original sections 48-309, 48-1231, 48-1233, 48-1234, -43- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 48-1706, 48-2710, 48-2905, 81-406, 81-1210.01, 81-1210.02, 81-1210.03, 81-12,152, 81-12,154, 81-12,155, 81-12,158, 81-12,160, and 81-12,163, Reissue Revised Statutes of Nebraska, sections 29-431, 48-302, 48-303, and 48-2107, Revised Statutes Cumulative Supplement, 2024, and sections 48-602, 48-622.01, 48-648, 48-649.01, 48-657, 81-1201.21, and 81-1210.04, Revised Statutes Supplement, 2025, are repealed.
2.-16-
On page 1, strike beginning with "labor" in line 1 through line 5 and insert "labor;
to amend sections 48-309, 48-1231, 48-1233, 48-1234, 48-1706, 48-2710, 48-2905, 81-406, 81-1210.01, 81-1210.02, 81-1210.03, 81-12,152, 81-12,154, 81-12,155, 81-12,158, 81-12,160, and 81-12,163, Reissue Revised Statutes of Nebraska, sections 29-431, 48-302, 48-303, and 48-2107, Revised Statutes Cumulative Supplement, 2024, and sections 48-602, 48-622.01, 48-648, 48-649.01, 48-657, 81-1201.21, and 81-1210.04, Revised Statutes Supplement, 2025;
to adopt the Nebraska Registered Apprenticeship Act;
to change and eliminate provisions relating to child labor;
to redefine a term;
to change provisions relating to the combined tax and the state unemployment insurance tax rate under the Employment Security Law;
to provide for an annual administrative and operational support fee for certain employers under the Employment Security Law;
to change penalty provisions and provide powers to the Commissioner of Labor under the Nebraska Wage Payment and Collection Act;
to change provisions relating to fees under the Contractor Registration Act;
to provide and eliminate powers of the Commissioner of Labor and eliminate reporting requirements and the hotline and website for reporting suspected violations under the Employee Classification Act;
to rename the Contractor and Professional Employer Organization Registration Cash Fund and change permitted uses of the fund;
to transfer administration of student internships from the Department of Economic Development to the Department of Labor;
to change provisions relating to legislative -44- ER135 ER135 LB847 LB847 AJC - 03/09/2026 AJC - 03/09/2026 findings, qualified action plans, and financial assistance programs and create a fund under the Business Innovation Act;
to state legislative intent regarding appropriations;
to provide a duty for the Revisor of Statutes;
to harmonize provisions;
to repeal the original sections;
and to outright repeal sections 48-307, 48-2906, and 48-2909, Reissue Revised Statutes of Nebraska.".
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Show all 142 changed rows (102 more)
Action History
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Provisions/portions of LB747 amended into LB847 by AM2141
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Provisions/portions of LB864 amended into LB847 by AM2141
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Provisions/portions of LB1015 amended into LB847 by AM2141
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Provisions/portions of LB1044 amended into LB847 by AM2450
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Provisions/portions of LB1173 amended into LB847 by AM2141
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Approved by Governor on April 7, 2026
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Dispensing of reading at large approved
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Passed on Final Reading 44-4*-1
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President/Speaker signed
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Presented to Governor on April 1, 2026
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Placed on Final Reading with ST76
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Enrollment and Review ST76 filed
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Enrollment and Review ST76 recorded
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Enrollment and Review ER135 adopted
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Kauth FA487 withdrawn
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Kauth AM2875 adopted
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Hughes FA1113 filed
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Cavanaugh, M. MO547 Bracket until April 10, 2026 filed
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Cavanaugh, M. MO547 withdrawn
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Hughes FA1113 withdrawn
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Advanced to Enrollment and Review for Engrossment
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Kauth AM2875 filed
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Placed on Select File with ER135
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Enrollment and Review ER135 filed
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Kauth AM2161 withdrawn
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Business and Labor AM2141 pending
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Kauth AM2450 to AM2141 filed
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Kauth AM2450 adopted
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Cavanaugh, J. AM2455 to AM2141 filed
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Cavanaugh, J. AM2455 withdrawn
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Business and Labor AM2141 adopted
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Advanced to Enrollment and Review Initial
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Kauth AM2161 to AM2141 filed
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Placed on General File with AM2141
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Business and Labor AM2141 filed
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Business and Labor priority bill
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Notice of hearing for January 26, 2026
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Referred to Business and Labor Committee
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Kauth FA487 filed
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Date of introduction
Sponsors
- Kathleen Kauth · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 48 not signed on · 4 voted No
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (48)
48 members have not signed on to this bill.
Show all 48 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 44 | 4 | 0 | 1 |
| Total | 44 | 4 | 0 | 1 |
| % of votes cast | 90% | 8% | 0% | 2% |
How each member voted (49)
| Member | Party | Vote |
|---|---|---|
| Ashlei Spivey | — | Yea |
| Barry DeKay | — | Yea |
| Beau Ballard | — | Yea |
| Ben Hansen | — | Yea |
| Bob Andersen | — | Yea |
| Bob Hallstrom | — | Yea |
| Brian Hardin | — | Yea |
| Carolyn Bosn | — | Yea |
| Christy Armendariz | — | Yea |
| Dan Lonowski | — | Yea |
| Dan Quick | — | Yea |
| Danielle Conrad | — | Nay |
| Dave Murman | — | Yea |
| Dave Wordekemper | — | Yea |
| Dunixi Guereca | — | Nay |
| Eliot Bostar | — | Yea |
| Fred Meyer | — | Yea |
| George Dungan | — | Nay |
| Glen Meyer | — | Yea |
| Jana Hughes | — | Yea |
| Jane Raybould | — | Yea |
| Jared Storm | — | Yea |
| Jason Prokop | — | Yea |
| John Arch | — | Yea |
| John Cavanaugh | — | Yea |
| John Fredrickson | — | Yea |
| Kathleen Kauth | — | Yea |
| Loren Lippincott | — | Yea |
| Machaela Cavanaugh | — | Nay |
| Margo Juarez | — | Yea |
| Megan Hunt | — | Not Voting |
| Merv Riepe | — | Yea |
| Mike Jacobson | — | Yea |
| Mike Moser | — | Yea |
| Myron Dorn | — | Yea |
| Paul Strommen | — | Yea |
| R. Brad von Gillern | — | Yea |
| Rick Holdcroft | — | Yea |
| Rita Sanders | — | Yea |
| Robert Clements | — | Yea |
| Robert Dover | — | Yea |
| Stan Clouse | — | Yea |
| Tanya Storer | — | Yea |
| Teresa Ibach | — | Yea |
| Terrell McKinney | — | Yea |
| Tom Brandt | — | Yea |
| Tony Sorrentino | — | Yea |
| Victor Rountree | — | Yea |
| Wendy DeBoer | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 0 | 0 | 10 |
| Total | 39 | 0 | 0 | 10 |
| % of votes cast | 80% | 0% | 0% | 20% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 25 | 0 | 0 | 24 |
| Total | 25 | 0 | 0 | 24 |
| % of votes cast | 51% | 0% | 0% | 49% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 0 | 0 | 10 |
| Total | 39 | 0 | 0 | 10 |
| % of votes cast | 80% | 0% | 0% | 20% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 38 | 0 | 0 | 11 |
| Total | 38 | 0 | 0 | 11 |
| % of votes cast | 78% | 0% | 0% | 22% |
How each member voted (49)
Subjects
Frequently asked questions
- Who sponsors LB 847?
- LB 847 is sponsored by Kathleen Kauth.
- What is the current status of LB 847?
- This bill has been enacted into law. Introduced January 08, 2026. Enacted.
- Where can I track LB 847?
- Track LB 847 free on One Click Politics — get push/email alerts when it moves.
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