Merit Institute Merit

The Nebraska Pro-Entrepreneurship & AI Workforce Act (NE-AI-Workforce)

Nebraska state companion to AI Workforce. Builds on Neb. Rev. Stat. Ch. 21 (Business Entities), Neb. Rev. Stat. Ch. 77 income-tax credits, and the Nebraska ImagiNE Act.

THE NEBRASKA PRO-ENTREPRENEURSHIP & AI WORKFORCE ACT (NE-AI-WORKFORCE)

Vehicle: State passage. Nebraska Legislature (Unicameral), regular session. Primary referral to Business and Labor Committee / Revenue Committee.

SECTION 1. SHORT TITLE

This Act may be cited as the “Nebraska Pro-Entrepreneurship & AI Workforce Act (NE-AI-Workforce).”

SECTION 2. LEGISLATIVE FINDINGS AND INTENT

The Legislature finds that Neb. Rev. Stat. Ch. 21 governs business entities; that Neb. Rev. Stat. Ch. 77 contains income-tax credits, including the ImagiNE Nebraska Act under Neb. Rev. Stat. Sec. 77-6801 et seq.; that the Nebraska Department of Economic Development administers incentives; and that the Nebraska Community College System’s Gap Assistance Program and NDOL’s Customized Job Training provide workforce training. This Act extends these frameworks.

TITLE I — DEFINITIONS & COORDINATION WITH NEBRASKA LAW

Sec. 101. Definitions

  1. (a) “Qualified Nebraska AI Workforce Training” means training toward an NERMC or Federal FRAC in AI fields.
  2. (b) “Nebraska Innovation Sandbox” means a regulatory sandbox under Title III.
  3. (c) “Qualified small business” has the meaning given in Neb. Rev. Stat. Ch. 21.

Sec. 102. Coordination with Existing Nebraska Law

  1. (a) Consistent with:
  • Neb. Rev. Stat. Ch. 21 (business entities).
  • Neb. Rev. Stat. Ch. 77 (income tax).
  • Neb. Rev. Stat. Sec. 77-6801 et seq. (ImagiNE Nebraska Act).

TITLE II — NEBRASKA AI WORKFORCE TRAINING CREDIT

Sec. 201. Income-Tax Credit

  1. (a) A new credit is added to Neb. Rev. Stat. Ch. 77 for qualified AI workforce training expenditures.
  2. (b) Coordinated with federal IRC Sec. 45BB; aggregate cap.
  3. (c) Credit equals 30% of eligible expenditures capped at $3,000 per employee / $150,000 per employer annually.
  4. (d) Nebraska Department of Revenue administers.

Sec. 202. Coordination with NDOL Customized Job Training

  1. (a) NDOL Customized Job Training shall publish a list of qualifying NERMC and Federal FRAC pathways.

TITLE III — NEBRASKA INNOVATION SANDBOX

Sec. 301. Establishment

  1. (a) The Nebraska Department of Economic Development, in coordination with the Secretary of State, shall operate a Nebraska Innovation Sandbox.
  2. (b) Twenty-four-month terms; renewable.

Sec. 302. Scope

  1. (a) Covers state-licensed activities in occupational-licensure boards under Neb. Rev. Stat. Ch. 38 and financial-institution activities under Neb. Rev. Stat. Ch. 8, to the extent not preempted.

TITLE IV — SMALL-BUSINESS FORMATION

Sec. 401. Expedited Formation Pathway

  1. (a) The Secretary of State shall implement an expedited formation pathway for Neb. Rev. Stat. Ch. 21 entities within 24 hours.

Sec. 402. Single-Portal Licensing

  1. (a) Nebraska.gov business services shall operate a single-portal licensing system for state-level occupational licenses under Neb. Rev. Stat. Ch. 38.

TITLE V — IMPLEMENTATION & GENERAL PROVISIONS

Sec. 501. Severability

If any provision is held invalid, the invalidity shall not affect the remainder.

Sec. 502. Effective Date

This Act shall take effect the first day of the month following enactment, except that Sec. 201 shall apply to tax years beginning on or after January 1 of that year.

Canonical federal version: AI Workforce. Other Nebraska bills: NE-ACSA, NE-MEWRA, NE-GT&P.