Provide for an annual filing fee for certain employers under the Employment Security Law, rename the Contractor and Professional Employer Organization Registration Cash Fund, and change permitted uses of such fund

Nebraska's LB 1173 establishes an annual $250 filing fee for employers with over $100,000 in annual payroll who submit quarterly wage reports under the state's Employment Security Law. The bill renames the "Contractor and Professional Employer Organization Registration Cash Fund" to "Contractor, Business, and Professional Employer Organization Registration Cash Fund" and specifies that fees collected will fund this renamed account. Employers with lower payrolls ($100,000 or less) and those qualifying for exemptions (e.g., self-employed contractors under $3,000 annual payroll) are not subject to this fee. The bill also modifies existing fee structures for contractor and professional employer organization registrations but does not change eligibility for unemployment benefits or employer tax obligations.