48-622.01. State Unemployment Insurance Trust Fund; termination; state unemployment insurance tax; disposition.

There is hereby created in the state treasury a special fund to be known as the State Unemployment Insurance Trust Fund. The fund terminates on July 1, 2025, and the State Treasurer shall transfer any money in the fund on such date to the Workforce Development Program Cash Fund. Beginning July 1, 2025, all state unemployment insurance tax collected under sections 48-648 to 48-661, less refunds, shall be paid into the Workforce Development Program Cash Fund.

Source:Laws 1994, LB 1337, § 4; Laws 1995, LB 7, § 48; Laws 2009, LB631, § 2; Laws 2011, LB378, § 23; Laws 2014, LB906, § 16; Laws 2014, LB997, § 1; Laws 2017, LB172, § 21; Laws 2024, LB1413, § 37; Laws 2025, LB265, § 9.
Operative Date: July 1, 2025