Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB447

Introduced
1/13/23  
Refer
1/18/23  

Caption

Provide an income tax deduction for retired firefighters for health insurance premiums, rename and change provisions of the Law Enforcement Education Act to include tuition waivers for professional firefighters and dependents, and provide powers and duties for the Department of Revenue

Impact

The introduction of tax deductions for retirees may positively influence the financial stability of retired firefighters, incentivizing them to manage their health-related expenses more effectively. By reducing the burden of health insurance premiums, the bill aims to enhance the quality of life for these individuals. Furthermore, offering tuition waivers could significantly increase educational opportunities for the children and dependents of firefighters, thereby promoting higher education and skill development within the community. Overall, these changes can potentially encourage more dedicated individuals to enter fire services and support their families without excessive financial strain.

Summary

LB447 is a legislative proposal focused on providing income tax deductions for retired firefighters related to their health insurance premiums. Additionally, the bill seeks to rename and modify provisions of the Law Enforcement Education Act. This change would include tuition waivers not only for professional firefighters but also for their dependents, enhancing educational access for those affiliated with the fire service. The overarching goal of LB447 is to provide financial relief and support to retired firefighters, acknowledging their service and encouraging continued learning for them and their families.

Contention

While the provisions of LB447 have been generally well-received, there may be points of contention concerning the allocation of state funds for these tax deductions and tuition waivers. Critics might argue it places an additional financial burden on the state budget, calling for a careful evaluation of how such benefits are funded and sustained over time. Additionally, discussions may arise about the prioritization of resources, questioning whether similar benefits could be extended to other public service professionals. Engaging in this debate will be essential to ensure equitable treatment across various groups within the state's workforce.

Companion Bills

No companion bills found.

Previously Filed As

NE LB461

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

NE LB686

Name the Cities of the First Class Firefighters Retirement Act and change provisions relating to firefighters employed by a city of the first class

NE LB108

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

NE HB1279

Ensuring that firefighters who accept promotional firefighter positions within a fire department remain members of the law enforcement officers' and firefighters' retirement system.

NE SB5468

Ensuring that firefighters who accept promotional firefighter positions within a fire department remain members of the law enforcement officers' and firefighters' retirement system.

NE SB6197

Concerning the law enforcement officers' and firefighters' retirement system plan 2.

NE HB2338

Concerning the law enforcement officers' and firefighters' retirement system plan 2.

NE LB1093

Provide for limited law enforcement officer certificates and change provisions relating to tuition waivers under the First Responder Recruitment and Retention Act

NE LB608

Change insurance provisions relating to firefighters and include correctional officers, youth detention officers, certain disabled persons, and their children in the First Responder Recruitment and Retention Act

NE HB2337

Concerning employees of the law enforcement officers' and firefighters' plan 2 retirement board.

Similar Bills

No similar bills found.