---
type: "Bill"
title: "Change provisions relating to the combined tax rate under the Employment Security Law"
description: "Change provisions relating to the combined tax rate under the Employment Security Law"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 297"
citation: "Nebraska LB 297 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ibach"]
version_count: 3
action_count: 12
vote_count: 2
first_action: "2025-01-15"
last_action: "2025-03-26"
source: "openstates"
source_identifier: "ocd-bill/c9080e8a-6958-41b7-807b-a255371eee0d"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2025"
source_hash: "d51b8c6fb7bb8a1437db1e2d60b1c69b14abb8226891ed370253cb2c627e2fd7"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---

# Nebraska LB 297 (109) — Change provisions relating to the combined tax rate under the Employment Security Law

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB297.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB297.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB297.pdf)

## Votes

- Passed on Final Reading with Emergency Clause 45-0-4 — **45–0** (pass) · legislature
- Advanced to Enrollment and Review Initial — **37–0** (pass) · legislature

## Sponsors

- Ibach — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-03-26** Approved by Governor on March 25, 2025 `executive-signature`
- **2025-03-20** Presented to Governor on March 20, 2025 `executive-receipt`
- **2025-03-20** President/Speaker signed `passage`
- **2025-03-20** Passed on Final Reading with Emergency Clause 45-0-4 `passage`
- **2025-03-17** Placed on Final Reading `reading-3`
- **2025-03-11** Advanced to Enrollment and Review for Engrossment
- **2025-02-26** Placed on Select File `filing`
- **2025-02-20** Advanced to Enrollment and Review Initial
- **2025-02-07** Placed on General File `committee-passage`
- **2025-01-24** Notice of hearing for February 03, 2025
- **2025-01-17** Referred to Business and Labor Committee `referral-committee`
- **2025-01-15** Date of introduction `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c9080e8a-6958-41b7-807b-a255371eee0d`. Confidence: reported (aggregated from official Nebraska legislature records).