Employment Law Update: New Laws for 2025 (Nebraska)

  States and some cities were especially active this year passing workplace legislation, many of which create new compliance obligations for employers. Littler’s Workplace Policy Institute (WPI) has been tracking these laws as they worked their way through the legislative and regulatory processes before going into effect on January 1, 2025. Below is our annual summary of these new laws and regulations. This article, which focuses on laws taking effect in or around January 1, 2025, is not intended to be an exhaustive discussion of every single new employment and labor law, does not include the host of new minimum wage laws,1 and is intended to be informative but not to constitute specific legal advice for any employer.

Nebraska

Bill / Ordinance Number

Main Topic of Legislation

Summary

Effective Date

Nebraska LB 1023

Income Tax; Relocation Expense Credit

Revises income tax and employer withholding obligations for nonresident and remote employees. Provides employers with a credit of 50% of the relocation expenses paid for a qualifying employee, up to $5,000 per employee, per tax year.

1/1/2025



Source(s): Littler, received on November 25, 2024