PREPARED BY: Scott Danigole
LB 258 DATE PREPARED: February 03, 2025
PHONE: 402-471-0055
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.
LB 258 changes future minimum wage increases from an increas e in the cost-of-living to “the lesser of one and one-half percent,
rounded to the nearest cent, or the increase in the cost-of-living.” This change takes place on January 1, 2027 and on January 1 of
successive years.
In addition, LB 258 allows employers to pay a youth minimum wage of thirteen dollars and fifty cents per hour ($13.50/ hour) to
employees who are at least fourteen years of age, but younger than sixteen years of age and are not emanci pated minors.
Section 2 allows employers to pay new employees who are at least sixteen but younger than eighteen and who are not seasonal or
migrant workers or emancipated minors a training wage of $13.50/hour .
The Department of Labor (DOL) estimates no fiscal impact from LB 258.
DOL estimates appear to be reasonable .
ADMINISTRATIVE SERVICES STATE BUDGET D IVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 258 AM: AGENCY/POLT. SUB: Nebraska Department of Labor
REVIEWED BY: Ryan Yang DATE: 2/20/2025 PHONE: (402) 471-4178
COMMENTS: Concur with the Nebraska Department of Labor assessment of no fiscal impact to the agency from LB 258.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 258 AM: AGENCY/POLT. SUB: Department of Administrative Services (DAS) – Employee
Relations
REVIEWED BY: Ryan Yang DATE: 2/13/2025 PHONE: (402) 471-4178
COMMENTS: Concur with the DAS assessment of indeterminate fiscal impact from LB 258.
. Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 258 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Department of Administrative Services (DAS) – Employee
Relations
Prepared by:
(3) Dan Birdsall Date Prepared:
(4)
1/16/2025 Phone:
(5)
402-802-6689
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
REVOLVING
FUNDS
TOTAL FUNDS
Explanation of Estimate:
This bill amends the Wage and Hour Act by defining the yearly increase of minimum wage beginning January 1,
2027, and subsequent years. The minimum wage increase will be the lesser of 1.5% or the increase in the cost of
living. This bill also makes changes to minimum wage payments to minors and training wages.
It is not clear whether this bill would have a fiscal impact on the Department of Administrative Services (DAS) and it
cannot be reasonably estimated. The Wage and Hour Act does not apply to the State, but the State is impacted by
the market conditions that are affected by changes to the Wage and Hour Act.
However, the fiscal impact would only exist when the cost -of-living increase was higher than 1.5%. These variables
cannot be reasonably predicted at this point.
No fiscal impact.
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 258 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Labor
Prepared by:
(3) Rea Easton Date Prepared:
(4)
1/23/2025 Phone:
(5)
402-416-6809
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:
There is no fiscal impact to the Nebraska Department of Labor for LB 258.
_____________________________________________________________________________________________________ _
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……………………………… .....