NE LB108

Establishes a reduced 6.5% salary contribution rate beginning March 1, 2025, for firefighters employed by cities with populations over 60,000 located in counties with populations over 100,000 who are covered by an absolute coverage group

Sets city employer contribution at 13% of participating firefighter salary for qualifying large cities (population over 60,000 in counties over 100,000) beginning March 1, 2025

Maintains phased contribution increases for other first-class city firefighters: employee contributions rise from 8.7% (Oct 2024) to 10.7% (Oct 2025) to 12.7% (Oct 2026); employer contributions rise from 13% to 14% (Oct 2025) to 15% (Oct 2026)

Excludes firefighters in qualifying large cities from the 6.2% contribution offset that applies to other firefighters covered by absolute coverage groups beginning July 20, 2024

Declared an emergency measure, taking effect immediately upon passage and approval by the Governor on February 25, 2025