A new Nebraska state law was enacted that expands the coverage of contractors within the state. The new law, LB 1001, modifies the current tax bond requirement for contractors to inflate its coverage. Currently, the surety bond is required before the start of any work on a contract and is conditioned to guarantee the payment of all taxes when due, as well as contributions due under the Employment Security Law that accumulate in connection with the contract. LB 1001 broadens this guarantee to protect any withholding required under the Nebraska Revenue Act of 1967. Existing law demands that the required surety bond be no less than $5,000. The new law also states that failure to reach the conditions of the existing law or releasing withholdings to a subcontractor without authorization from the Department of Revenue makes the contractor legally responsible for the full amount of the required bond that the subcontractor acquired. The contractor may decrease their liability to the point that they can prove that the subcontractor has paid the mandatory taxes and contributions to the state and its political subdivisions.