NE LB402

Adds the Department of Labor as a claimant under the Gambling Winnings Setoff for Outstanding Debt Act, allowing unemployment benefit overpayment debts to be collected from casino, parimutuel, sports wagering, and cash device winnings

Establishes a priority order for setoff collections: child support and family debts are paid first, then Department of Labor unemployment overpayment debts, and finally outstanding state tax liabilities

Removes the three-year statute of limitations for recovering unemployment benefit overpayments through future benefit offsets, allowing collection from any subsequent benefit year indefinitely

Requires the Department of Labor to notify winners within 20 days of a gambling winnings setoff, providing 30 days to contest the claim in writing before the setoff becomes final by default

Sets a $25 minimum threshold for unemployment overpayment debts to be submitted to the collection system, with amounts fluctuating based on actual debt owed