NEBRASKA
NEWS & LEGISLATION
March 2, 2026
WASHINGTON, D.C. – Last week, U.S. Senator Pete Ricketts (R-NE) hosted a Working Families Tax Cuts roundtable at La Casa Pizzeria in Omaha. The roundtable focused on provisions from the Working Families Tax Cuts that will benefit families and restaurant workers. “Nebraska is the best place in the world to work, live, and raise a family. Thanks to the Working Families Tax Cuts, it’s going to get even better,” said Ricketts. “During the roundtable, I heard from Nebraska restaurant owners, franchisees, and hotel managers. One restaurant owner told me the Working Families Tax Cuts will help him do a deferred maintenance on his restaurant. Another manager told me of a waitress who received an extra $1,500 in her tax returns as a result of the no tax on overtime provision. The Working Families Tax Cuts will benefit hard-working Nebraskans such as restaurant and hotel workers.”
February 5, 2026
State senators voted 33-16 to cap the annual minimum wage increase at 1.75% and establish a youth wage of $13.50 for 14-15-year-olds (with incremental increases starting in 2030) and a 90-day training wage of $13.50 for 16-19-year-olds. unless they are emancipated (with incremental increases starting in 2027). The youth and training wage is designed to minimize training costs being passed onto consumers or, in the case of childcare, families. LB258 - Change provisions relating to the minimum wage under the Wage and Hour Act https://nebraskalegislature.gov/bills/view_votes.php?KeyID=13206
October 1, 2025
The Nebraska Department of Labor has issued a new clarification that directly affects small hospitality businesses: Owners who receive a paycheck and are classified as employees of a corporation are now included in the definition of “employee” under this Act. This means that if you are an owner drawing a paycheck, you must now be counted when determining your company’s size for coverage purposes—including the threshold for businesses with 10 employees or fewer. What This Means for You: Coverage Counts: Your own paid role now counts toward your employee total. Compliance Review: Double-check your records and ensure you meet all requirements for businesses of your size. Plan Ahead: This change may impact reporting, insurance, and other regulatory obligations. Our Nebraska Hospitality Association team encourages all restaurant and hospitality owners to review their employment classifications promptly and consult with your payroll or legal advisors as needed. ➡️ Stay informed and stay compliant—our industry is stronger when every member is prepared.
NEBRASKA
NEWS & LEGISLATION
FOR ANY QUESTIONS REGARDING NEBRASKA LEGISLATION, CONTACT RICH OTTO AT 402.440.2311