PREPARED BY: Suzanne Houlden
LB 299 DATE PREPARED: February 05, 2025
PHONE: 402-471-0057
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 See below See below
Any Fiscal Notes received from state agencies and political subdivisions are attached f ollowing the Legislative Fiscal Analyst Estimate.
LB 299 allows eligible aliens to receive public benefits related to employment and retirement.
The only agency reporting a fiscal impact is the Nebraska Department of Labor (NDOL), who explains that historically, up to 300
individuals per year were denied unemployment insurance benefits because of citizenship status. N DOL asserts that additional
individuals in Nebraska could now apply for unemployment insurance benefits who would not have applied before, and that this amount
is unknown. NDOL uses the assumption of 300 applicants and average weekly benefit for 202 4 ($451.45), combined with the average
claim duration of approximately 12 weeks, to arrive at its estimated increase in payments of $1,625,220. NDOL further explains that the
agency would need to implement business process changes but does not anticipate technology costs. The source of the insurance
benefits payments would be Trust funds, and the agency explains that current Trust funds balances will support this increase.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 299 AM: AGENCY/POLT. SUB: Nebraska Department of Labor
REVIEWED BY: Ryan Yang DATE: 2/6/2025 PHONE: (402) 471- 4178
COMMENTS: The Nebraska Department of Labor assessment of fiscal impact from LB 299 appears reasonable.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 299 AM: AGENCY/POLT. SUB: Department of Administrative Services (DAS) – State
Personnel
REVIEWED BY: Ryan Yang DATE: 2/1/2025 PHONE: (402) 471- 4178
COMMENTS: No basis to disagree with the Department of Administrative Services assessment of no fiscal impact to the
agency from LB 299.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 299 AM: AGENCY/POLT. SUB: Nebraska Public Employees Retirement Systems
REVIEWED BY: Gary Bush DATE: 01/23/2025 PHONE: (402) 471-4161
COMMENTS: Agree with the agency’s estimate of No Fiscal Impact.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 299 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Department of Administrative Services (DAS) – State
Personnel
Prepared by:
(3) Sean Davis Date Prepared:
(4)
1/17/25 Phone:
(5)
402-471-4439
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:
LB 299 requires provision of public benefits, including employment benefits, to eligible aliens. This includes
retirement benefits under the State Employees Retirement Act, the Employment Security Law, deferred
compensation under section 84- 1504, scholarships or financial aid for education, and any other benefit relating to
employment, including what would apply to the eligible alien’s family members or dependents.
State agencies would be required to maintain an approved identification document for each individual as outlined in
this bill. In Section 4, the Department of Administrative Services ( DAS) is required to prescribe a format for
individuals applying for public benefits to attest to their eligible alien status.
Aliens with employment authorization currently employed by the State of Nebraska have access to employment
benefits.
There is no identified fiscal impact to the Department of Administrative Services.
_____________________________________________________________________________________________________ _
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) 299 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Labor
Prepared by:
(3) Rea Easton Date Prepared:
(4)
2/5/2025 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
TRUST FUNDS
1,625,220 1,625,220
TOTAL FUNDS
1,625,220 1,625,220
Explanation of Estimate:
As proposed, LB 299 expands unemployment insurance benefits to eligible aliens. Historically,
up to 300 individuals per year were denied unemployment insurance benefits because of citizenship status. The
Nebraska Department of Labor believes additional individuals in Nebraska may not have applied for unemployment
insurance benefits because they knew they would not be eligible. Because the number is unknown, NDOL is estimating
an additional 300 people would have received benefits each year going forward. The average weekly benefit amount for
2024 was $451.45 and the average claim duration was approximately 12 weeks. The Nebraska Department of Labor
anticipates it will pay out $1,625,220 more ($451.45 * 12 * 300) in unemployment insurance benefits each year. NDOL
would need to implement business process changes but does not anticipate any technology costs.
_____________________________________________________________________________________________________ _
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) 299 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Public Employees Retirement Systems (NPERS)-
085
Prepared by:
(3) Teresa Zulauf Date Prepared:
(4)
1/23/25 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:
LB 299- Allow Eligible aliens to receive public benefits relating to employment.
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……………………………… .....