PREPARED BY: Bill Biven, Jr.
LB 108 DATE PREPARED: January 15, 2025
PHONE: 402-471-0054
Revision: 00
FISCAL NOTE
LEGISLATIVE FISCAL ANALYST ESTIMATE
ESTIMATE OF FISCAL IMPACT – STATE AGENCIES (See narrative for political subdivision estimates)
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Any Fiscal Notes received from state agencies and political subdivisions are attached f ollowing the Legislative Fiscal Analyst Estimate.
LB108 amends §16- 1024 & §16-1025 to change the provisions relating to the required contributions within the First-Class Firefighters
Retirement Act.
Beginning March 1, 2025, each firefighter wi ll contribute to the retirement system a sum equal to six & one-half percent of their salary if
that firefighter is:
• Employed as a firefighter by a city:
o With a population of more than sixty thousand inhabitants
o City is located in a county with a population of more than one hundred thousand inhabitants
• Participating in the retirement system
• Covered by an absol ute coverage group
Beginning March 1, 2025, each city of the first class wi ll contribute to the retirement system a sum equal to thirteen percent of the
periodic salary of each participating firefighter if that city:
• Has a population of more than sixty thousand inhabitants
• Is located in a county with a population of more than one hundred thousand inhabitants
• Employs any firefighter who is:
o Participating in the retirement system
o Covered by an absol ute coverage group
Since an emergency exists, this bill will take effect when passed & approved according to law.
FISCAL IMPACT:
The fiscal impact would only effect first class cities with more than sixty thousand inhabitants (Bellevue) that reside within a county of
with one hundred thousand or more inhabitants (Douglas, Lancaster, & Sarpy County). There is no fiscal impact to the state.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVI EW OF AGENCY & POLT. SUB. RESPONSE
LB: 108 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Ryan Walton DATE: 1/22/2025 PHONE: (402) 471-4174
COMMENTS: The Department of Revenue’s assessment of no fiscal impact to the agency from LB 108, appears
reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 108 AM: AGENCY/POLT. SUB: Nebraska Public Employees Retirement Systems (NPERS)
REVIEWED BY: Ryan Walton DATE: 1/16/2025 PHONE: (402) 471-4174
COMMENTS: NPER’s assessment of no fiscal impact to the agency from LB 108, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 108 AM: AGENCY/POLT. SUB: City of Kearney
REVIEWED BY: Ryan Walton DATE: 1/14/2025 PHONE: (402) 471-4174
COMMENTS: The City of Kearney’s assessment of no fiscal impact from LB 108, appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 108 AM: AGENCY/POLT. SUB: City of Norfolk
REVIEWED BY: Ryan Walton DATE: 1/16/2025 PHONE: (402) 471-4174
COMMENTS: No basis to disagree with the City of Norfolk’s assessment of no fiscal impact from LB 108.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 108 AM: AGENCY/POLT. SUB: City of Scottsbluff
REVIEWED BY: Ryan Walton DATE: 1/14/2025 PHONE: (402) 471-4174
COMMENTS: The City of Scottsbluff’s assessment of no fiscal impact from LB 108, appears reasonable.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 108 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
City of Kearney
Prepared by:
(3) Brad DeMers Date Prepared:
(4)
1/13/2025 Phone:
(5)
308-233-3210
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
-- --
Explanation of Estimate:
No Fiscal Impact.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPE NDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………. .
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 108 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
City of Norfolk
Prepared by:
(3) Randy Gates Date Prepared:
(4)
1/16/25 Phone:
(5)
(402)844-2011
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
No Fiscal Impact.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITU RE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements………… …………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 108 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Public Employees Retirement Systems (NPERS)-
085
Prepared by:
(3) Teresa Zulauf Date Prepared:
(4)
1/14/25 Phone:
(5)
402-471-7745
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
0 0 0 0
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
0 0 0 0
Explanation of Estimate:
NPERS does not administer the retirement plan for the First-Class Firefighters.
No fiscal impact to NPERS Agency 085 operations expenditures.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
LB 0108 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 01/21/2025 Phone: 471-5896
FY 2025-2026 FY 2026-2027 FY 2027-2028
Expenditures Revenue Expenditures Revenue Expenditures Revenue
General Funds $ 0 $ 0 $ 0
Cash Funds
Federal Funds
Other Funds
Total Funds $ 0 $ 0 $ 0
Major Objects of Expenditure
25-26 26-27 27-28 25-26 26-27 27-28
Class Code Classification Title FTE FTE FTE Expenditures Expenditures Expenditures
Benefits………………………………………………………………………………………………………….
Operating Costs………………………………………………………………………………………………….
Travel……………………………………………………………………………………………………………
Capital Outlay…………………………………………………………………………………………………...
Capital Improvements…………………………………………………………………………………………...
Total…………………………………………………………………………………………………………….
LB 108 amends §16- 1024 (1) and §16-1025 as follows:
• New section (b) for §16- 1024 (1) that lowers the contribution requirement for firefighters in certain size
cities. This new contribution requirement is six- and one-half percent of his or her salary starting March
1, 2025. The new section (b) only allows if the firefighter is employed as a firefighter by a city with a
population of more than 60,000 , located in a county with a population of more than 100,000 , participates
in the retirement system, and is covered by an absolute coverage group.
• New section (b) for §16- 1025 that states that any city of the first class shall contribute to the retirement
system of a sum equal to 13% of the periodic salary of each participating firefighter starting on March 1,
2025.The new section (b) only allows if the firefighter is employed as a firefighter by a city with a
population of more than 60,000 , located in a county with a population of more than 100,000 , participates
in the retirement system, and is covered by an absolute coverage group.
LB 108 contains an emergency clause and becomes a law upon enactment.
LB 108 would have no impact on the Department of Revenue. Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 108 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
City of Scottsbluff
Prepared by:
(3) Lane Kizzire Date Prepared:
(4)
1/10/2025 Phone:
(5)
308-633-3796
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
- - - -
CASH FUNDS
- - - -
FEDERAL FUNDS
- - - -
OTHER FUNDS
- - - -
TOTAL FUNDS
- - - -
Explanation of Estimate:
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
- - - -
- - - -
Benefits………………………………...…… - -
Operating…………………………...………. - -
Travel……………………………………….. - -
Capital outlay…………………...………….. - -
Aid…………………………………………... - -
Capital improvements……………………... - -
TOTAL……………………………… ..... $0 - -