THIS WEEK

Gov. Pillen, Senators, and Childcare Advocates Celebrate Signing of LB 304 LINCOLN, NE – Surrounded by children from the Kids Can Community Center in Omaha, Governor Jim Pillen ceremoniously signed LB 304 with sponsor Senator Wendy DeBoer and bill supporter Senator Brad von Gillern. The law permanently expands eligibility for child-care assistance, helping thousands of Nebraska families maintain access to affordable care and enabling parents to remain in the workforce. The bill was introduced during the 2025 legislative session and passed this year. “Without this bill, thousands of working families would have lost vital childcare assistance. That would have made it more difficult for those parents to remain in the workforce,” said Gov. Jim Pillen. “This isn’t just a family issue -- it’s a workforce issue. By signing this legislation, we’re not just extending a program, we are renewing a promise to Nebraskans that this will always be a place where you can raise a family and build a career.” In 2024, Gov. Jim Pillen signed the Child Care Tax Credit Act, creating a refundable Nebraska state tax credit for parents or legal guardians of qualifying children age 5 and younger. To be eligible, a taxpayer’s total household income must be $150,000 or less, and the child must be claimed as a dependent for federal income tax purposes. The credit provides $2,000 per qualifying child for households with income of $75,000 or less and $1,000 per qualifying child for households with incom

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Seyfarth Synopsis: On May 28, 2026, the U.S. Department of Labor (DOL) published four new opinion letters, covering situations including: (1) whether an exempt worker may perform non-exempt work; (2) whether a bonus structured as a percent of total earnings needs to include an overtime true up ; (3) whether time spent traversing an employer s premises to eat off site is compensable; and (4) whether an employer s timekeeping practice of rounding, while also permitting pre-shift activities, was lawful. The DOL s opinion letter program aims to help employers and businesses make sense of the FLSA s rules and regulations, and how they apply to specific factual situations. This program is clearly a priority for the current DOL. In the press release announcing the (re-)launch 1 of the DOL s opinion letter program, now Acting Secretary Keith Sonderling commended opinion letters as an important tool in ensuring workers and businesses alike have access to clear, practical guidance. 2 Many employers and businesses agree, and stakeholders should welcome the recent launch of four new opinion letters. The newly issued opinion letters cover the following issues: Given the accelerated pace of DOL opinion letter activity in 2026, employers, businesses and other stakeholders should take a moment to size up the DOL s opinion letter program as a whole. The DOL s opinion letter program allows members of the regulated community, including organizations, employers, and businesses as well as wor