Compensation; when paid; amount; treatment; payment to public safety officer's designee or heir; procedure; effect on employer.
Neb. Rev. Stat. § 81-8,317
in effect81-8,317. Compensation; when paid; amount; treatment; payment to public safety officer's designee or heir; procedure; effect on employer.
(1) If a public safety officer is killed in the line of duty, compensation shall be paid as provided in the In the Line of Duty Compensation Act to recognize the ultimate sacrifice made by such public safety officer.
(2) The amount of compensation to be paid under the act shall be as follows:
(a) For deaths occurring during calendar year 2022, the amount of such compensation shall be two hundred fifty thousand dollars; and
(b) For deaths occurring in calendar year 2023 and each calendar year thereafter, the amount of such compensation shall be equal to the compensation amount from the previous calendar year increased by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, as published by the United States Department of Labor, Bureau of Labor Statistics, for the twelve months ending on June 30 of such previous calendar year.
(3) The person entitled to receive such compensation shall be determined as follows:
(a) If the public safety officer designated a person to receive the compensation in accordance with subsection (4) of this section, the compensation shall be paid to the designated person; or
(b) If no person is designated by the public safety officer or if the designated person is not alive at the death of the public safety officer, the compensation shall be paid in accordance with the laws of this state regarding intestate succession.
(4) The Risk Manager shall prescribe a form that may be used by a public safety officer to designate a person to receive the compensation. The public safety officer shall file such form with his or her employer or, if he or she is a volunteer, with the entity for which the volunteer service is provided.
(5) Amounts paid under the In the Line of Duty Compensation Act shall not be considered:
(a) Compensation under the County Employees Retirement Act, the Judges Retirement Act, the Nebraska State Patrol Retirement Act, the School Employees Retirement Act, the State Employees Retirement Act, or any other retirement plan administered by the Public Employees Retirement Board and shall not be eligible for deferral under any deferred compensation plan administered by the Public Employees Retirement Board; or
(b) Regular pay or salary under the Cities of the First Class Police Officers Retirement Act or the Cities of the First Class Firefighters Retirement Act.
(6) An employer of the public safety officer shall not have any right of subrogation under section 48-118 with respect to compensation paid under the In the Line of Duty Compensation Act.
Laws 2021, LB255, § 3; Laws 2022, LB717, § 2; Laws 2024, LB686, § 16; Laws 2026, LB822, § 21. Effective Date: July 18, 2026
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=81-8,317Fetched: 10/20/2026