NE LB442

Establishes child care assistance for families with incomes between 130% and 400% of the federal poverty level, effective October 1, 2026

Funded by a 0.52% payroll tax split between employers (0.39%) and employees (0.13%), with no General Fund dollars used for program costs

After 12 continuous months on the program, 10% of a household's gross earned income is disregarded when determining ongoing eligibility

Licensed child care programs employing eligible household members must make reasonable accommodations so employees are not primary caregivers to their own children, or alternatively allow the employee to receive child care assistance

Qualified apprentice workers in registered apprenticeship programs with Nebraska-based training facilities receive the highest level of child care assistance