NEBRASKA STATE LAWS
LAW CONFIRMATION
Law or Bill: Legislative Bill 504
Official Title: Age-Appropriate Online Design Code Act
Effective Date: January 1, 2026
Primary Source: Nebraska Legislature; Nebraska news summaries of 2026 laws
LAW SUMMARY
What it does: Requires certain online platforms likely to be accessed by minors to follow specific privacy, safety, and design standards. Includes data protection requirements and limits on harmful design features for users under 18.
Cost to taxpayers or employers: Compliance costs for covered online businesses. No specific statewide fiscal amount is listed in public summaries.
Who it affects: Online platforms serving users in Nebraska, particularly those accessible to minors.
Who sponsored or initiated it: Nebraska Legislature; signed by the Governor.
Who opposed it or concerns raised: Some industry groups raised concerns about compliance burdens and potential First Amendment issues.
✅ PROS
• Strengthens online privacy protections for minors
• Requires safer design standards
• Applies statewide
❌ CONS
• Compliance and implementation costs for businesses
• Potential legal challenges
• May increase operational complexity for platforms
THE BALLOT BEACON TAKEAWAY:
Nebraska requires certain online platforms to meet child-focused privacy and safety standards starting January 1, 2026.
LAW CONFIRMATION
Law or Bill: Legislative Bill 391
Official Title: Give to Enable Support Act
Effective Date: January 1, 2026
Primary Source: Nebraska Department of Revenue — 2025 Legislative Changes
LAW SUMMARY
What it does: Creates or expands state income tax adjustments for qualifying charitable contributions under the Give to Enable Support Act.
Cost to taxpayers or employers: May reduce taxable income for eligible taxpayers. Fiscal impact depends on participation; specific total cost figures are not listed in public summaries.
Who it affects: Nebraska taxpayers who make qualifying donations.
Who sponsored or initiated it: Nebraska Legislature; signed by the Governor.
Who opposed it or concerns raised: Concerns focused on potential reduction in state tax revenue.
✅ PROS
• Encourages charitable giving
• Provides tax relief to qualifying donors
• Applies statewide
❌ CONS
• Potential reduction in state revenue
• Benefits limited to eligible contributors
• Requires tax filing adjustments
THE BALLOT BEACON TAKEAWAY:
Nebraska introduces income tax adjustments for certain charitable donations beginning in Tax Year 2026.
LAW CONFIRMATION
Law or Bill: Legislative Bill 650
Official Title: An Act Relating to Tax Credits, Tax Adjustments, and Community Development Assistance
Effective Date: January 1, 2026
Primary Source: Nebraska Department of Revenue — 2025 Legislative Changes
LAW SUMMARY
What it does: Updates state tax credits and tax provisions, including adoption tax credit adjustments and taxation of certain nicotine analogue products.
Cost to taxpayers or employers: May reduce taxes for qualifying adoptive families; imposes or adjusts taxes on certain nicotine analogue products. Specific fiscal totals are not listed in public summaries.
Who it affects: Adoptive families claiming credits and businesses selling affected nicotine products in Nebraska.
Who sponsored or initiated it: Nebraska Legislature; signed by the Governor.
Who opposed it or concerns raised: Debate centered on revenue impact and product taxation concerns.
✅ PROS
• Provides tax relief for adoptive families
• Clarifies tax treatment of nicotine analogue products
• Applies statewide
❌ CONS
• Potential reduction in revenue from tax credits
• Increased compliance requirements for retailers
• Product cost impacts possible
THE BALLOT BEACON TAKEAWAY:
Nebraska updates adoption tax credits and nicotine product taxes beginning January 1, 2026. Taxpayers and retailers must follow the revised rules.
LAW #1: LB 415 — AMENDMENTS TO NEBRASKA HEALTHY FAMILIES & WORKPLACE ACT (PAID SICK LEAVE)
Statute / Bill: LB 415 — clarifies & amends Nebraska’s Healthy Families & Workplace Act. (Ogletree)
Effective: Changes become effective for October 1, 2025, when the requirement for most employers to provide paid sick time begins. (Ogletree)
What It Does: oters approved the Healthy Families & Workplace Act (NHFWA) in 2024, mandating earned paid sick time for most Nebraska employees starting October 1, 2025. (Ogletree) LB 415 clarifies/amends various provisions of the NHFWA: defining who is covered, employer obligations, etc. (Ogletree)
Cost to Taxpayers / State Budget: Minimal direct cost to state (administration, enforcement). Employers will incur compliance costs (providing sick leave to employees).
Who It Helps / Affects
Helps: Employees in Nebraska who need sick leave (especially those working for employers who hadn’t offered it before).
Affects: Employers (must comply, track sick leave), possibly smaller businesses.
Who Sponsored / Initiated It: Nebraska Legislature, after the voter-approved NHFWA. (Ogletree)
Who Opposed / Concerns Raised: Some business groups have raised concerns about cost burdens, especially for small employers. Possible concerns about how the law is administered (tracking, recordkeeping, disputes).
✅ PROS
Gives employees legally required sick leave — improves health, reduces spread of illness, more fairness.
Clarifies rules ahead of implementation date to reduce confusion.
❌ CONS
Added cost to businesses, especially small ones.
Some logistical burden with managing sick leave accrual, tracking, compliance.
THE BALLOT BEACON TAKEAWAY:
LB 415 makes Nebraska’s earned paid sick time law clearer and enforceable as of October 1, 2025 — worker protection increases, with cost and compliance burdens for employers.
LAW #2: LB 258 — CHANGES TO NEBRASKA’S MINIMUM WAGE LAW
Statute / Bill: LB 258 — modifies how Nebraska’s minimum wage grows in the future under the Wage and Hour Act. (Nebraska Legislature)?
Effective: Some provisions are already legally approved; major changes take effect Jan. 1, 2026 for minimum wage amount; other changes (training wage, youth wage) phased. (Nebraska Examiner)
What It Does: Voters in 2022 approved a law that sets up automatic cost-of-living (inflation) based increases to the minimum wage starting Jan 1, 2026. (Nebraska Examiner) LB 258 seeks to slow those annual increases by replacing automatic inflation adjustments with a fixed rate of 1.75% per year starting in 2027. (Nebraska Examiner) Also modifies training wages for teen workers; introduces a “youth minimum wage” for ages 14-15, etc., under certain conditions. (Nebraska Examiner)
Cost to Taxpayers / State Budget: Minimal direct taxpayer cost. More about employer cost / wage growth. Could reduce cost burden on businesses compared to full inflation-based increases.
Who It Helps / Affects
Helps: Employers seeking predictability in wage expenses. Some small businesses may prefer fixed increases.
Affects: Workers, especially low-wage and young workers, who may see slower wage growth.
Who Sponsored / Initiated It: Senator Jane Raybould (and others) introduced LB 258. (Nebraska Examiner)
Who Opposed / Concerns Raised: Opposed by worker advocates, arguing that slowing increases undermines voter intent from 2022. (Nebraska Examiner) Concerns that workers will lose ground vs inflation.
✅ PROS
Provides cost stability and predictability for employers.
May prevent large, unplanned wage jumps in years with high inflation.
❌ CONS
Workers may suffer if inflation is higher than 1.75%, losing real pay.
May be seen as overriding what voters approved in 2022.
THE BALLOT BEACON TAKEAWAY:
LB 258 changes Nebraska’s upcoming minimum wage law to use fixed 1.75% annual raises instead of inflation-based ones starting in 2027 — more stability for businesses, likely slower real wage growth for workers.
LAW #3: LB 89 — “STAND WITH WOMEN ACT” (TRANSGENDER SPORTS LAW)
Statute / Bill: LB 89 — “Stand With Women Act” (Wikipedia)
Effective: Signed into law on June 4, 2025; becomes effective September 3, 2025. (Wikipedia)
What It Does: Modifies state law definitions of “male,” “female,” and "sex" to align with biological sex (e.g. male = produces sperm; female = produces ova). (Wikipedia) Restricts participation in K-12 and college female sports teams to individuals whose biological sex matches “female” under the law. Exceptions included for coed sports or if no female equivalent team exists. (Wikipedia)
Cost to Taxpayers / State Budget: State costs likely low; regulatory enforcement or disputes might incur legal costs.
Who It Helps / Affects
Helps: Proponents who believe in sex-based classification for fairness in women’s sports.
Affects: Transgender youth seeking to participate in female sports; schools and athletic programs required to enforce the bar.
Who Sponsored / Initiated It: Sponsored by Senator Kathleen Kauth, with Governor Jim Pillen signing. (Wikipedia)
Who Opposed / Concerns Raised: LGBTQ+ advocacy groups argue it is discriminatory and harms trans youth. (Wikipedia) Some questioned how many students it impacts, enforcement, and fairness.
✅ PROS
Supports cisgender female athletes in competitive fairness arguments.
Provides legal clarity on sports participation rules.
❌ CONS
May exclude transgender students, possibly harming their inclusion and mental health.
Legal challenges likely; administrative burden on schools.
THE BALLOT BEACON TAKEAWAY:
Nebraska’s LB 89 (Stand With Women Act) takes effect Sept. 3, 2025, limiting girls’ sports to those whose biological sex is female under law — aiming at fairness, with controversy over inclusion and rights.
LAW #4: LB 293 & LB 474 — INSTALLMENT LOANS & MONEY TRANSMITTERS ACT REFORMS
Statute / Bills: LB 293 and LB 474 — changes to how installment sales, installment loans, money transmitters are regulated in Nebraska. (LegiScan)
Effective: Approved by Governor June 4, 2025. The exact effective dates vary by section (some likely effective 90 days after session end, etc.). (LegiScan)
What It Does: LB 474: Renames Nebraska Installment Sales Act; transfers/streamlines provisions between the Installment Loan Act and Money Transmitters Act; eliminates certain redundancies. (LegiScan) Also changes regulatory oversight and requirements for these financial entities (installment lenders, money transmitters). (LegiScan)
Cost to Taxpayers / State Budget: Implementation/oversight costs for state regulatory agencies. For businesses in those industries: may face changes in compliance, possible costs associated with updated licensing/operations.
Who It Helps / Affects
Helps: Consumers who may get clearer, more streamlined regulation. Could reduce unfair practices in installment credit / loan sectors.
Affects: Installment lenders, money transmitters, financial services businesses — must adapt to new rules.
Who Sponsored / Initiated It: Nebraska Legislature; part of financial / commerce regulatory reform. (LegiScan)
Who Opposed / Concerns Raised: Some lenders/financial firms likely opposed layers of regulation or cost. Advocacy groups may be concerned about access to credit if lenders pull back.
✅ PROS
Simplifies and updates financial regulation.
Potentially protects consumers from predatory or unclear lending terms.
❌ CONS
Businesses that rely on installment credit / money transmitter business may see increased regulatory burden.
Possible reduction in availability of some high-risk or niche credit services if compliance costs rise.
THE BALLOT BEACON TAKEAWAY:
Nebraska’s financial regulation reforms (LB 293 & LB 474) streamline and rename installment loan & money transmitter laws as of mid-2025 — better clarity for consumers, more compliance demands for lenders.