NE LB1077

Amends Nebraska's workers' compensation insurance law (Section 48-146.03) to add a new provision regarding experience modification ratings for employers with deductible policies

Beginning January 1, 2027, losses paid by employers under their deductible will be credited against the employer's experience modification rating while using the deductible option

Employers may opt out of the experience modification credit by purchasing a gross reportable deductible policy instead

Retains existing deductible options: medical benefits deductibles of $500 to $2,500 per claim (in $500 increments), or comprehensive deductibles of at least $50,000 but not exceeding 40% of the annual premium

Maintains existing worker protections prohibiting employees from paying any deductible amount or being required to waive their right to select a physician