S.F. 2026 Section 1. NEW SECTION . 2.80 Prohibitions relating to 1 disclosure to the general assembly —— nongovernmental employers 2 —— penalty —— civil remedies. 3 1. For purposes of this section, “employer” means a person 4 who employs an employee in this state for wages. “Employer” 5 does not include the state; any political subdivision of the 6 state; or any state or local government official, officer, 7 district, institution, agency, board, or other body. 8 2. An employer shall not do any of the following: 9 a. Prohibit an employee from disclosing any information to 10 a member or employee of the general assembly if the employee 11 reasonably believes the information evidences a violation of 12 law or rule, mismanagement, a gross abuse of funds, an abuse 13 of authority, or a substantial and specific danger to public 14 health or safety. 15 b. Require an employee to inform the employer that the 16 employee made a disclosure of information permitted by this 17 section. 18 3. An employer shall not discharge from employment, demote 19 or fail to promote, or take other adverse employment action 20 against an employee as a reprisal for any of the following: 21 a. Disclosure of any information by the employee to a 22 member or employee of the general assembly if the employee, 23 in good faith, reasonably believed the information evidences 24 a violation of law or rule, mismanagement, a gross abuse of 25 funds, an abuse of authority, or a substantial and specific 26 danger to public health or safety. 27 b. Failure by the employee to inform the employer that the 28 employee made a disclosure of information permitted by this 29 section. 30 4. Subsections 2 and 3 do not apply if the disclosure of the 31 information is prohibited by statute. 32 5. An employer who violates subsection 2 or 3 commits a 33 simple misdemeanor. 34 6. Subsection 3 may be enforced through a civil action. 35 -1- LSB 5039XS (5) 90 je/js 1/ 3

S.F. 2026 a. An employer who violates subsection 3 is liable to 1 an aggrieved employee for affirmative relief including 2 reinstatement, with or without back pay, civil damages in an 3 amount not to exceed three times the annual wages and benefits 4 received by the aggrieved employee prior to the violation of 5 subsection 3, and any other equitable relief the court deems 6 appropriate, including attorney fees and costs. 7 b. When an employer commits, is committing, or proposes 8 to commit an act in violation of subsection 3, an aggrieved 9 employee may bring an action for injunctive relief in district 10 court to prohibit the employer from engaging in such acts. 11 7. If an employee makes a disclosure of information to 12 a member or employee of the general assembly permitted by 13 this section, such disclosure, any information disclosed, 14 and any communication between the employee and the member or 15 employee of the general assembly relating to the disclosure 16 are confidential. The employee or the member or employee of 17 the general assembly shall not be compelled to disclose such 18 matters under chapter 22 or any other provision of law and 19 cannot be examined as to such matters under section 622.11. 20 The employee or the member or employee of the general assembly 21 may choose to provide information disclosed as permitted by 22 this section to a law enforcement agency or other government 23 agency for use in the agency’s official duties. 24 8. The legislative services agency shall post a notice 25 of the provisions of this section on the general assembly’s 26 internet site. 27 EXPLANATION 28 The inclusion of this explanation does not constitute agreement with 29 the explanation’s substance by the members of the general assembly. 30 This bill relates to disclosure to the general assembly of 31 information concerning nongovernmental employers. 32 The bill provides that an employer, as defined in the bill, 33 cannot prohibit an employee from disclosing any information to 34 a member or employee of the general assembly if the employee 35 -2- LSB 5039XS (5) 90 je/js 2/ 3

S.F. 2026 reasonably believes the information evidences a violation of 1 law or rule, mismanagement, a gross abuse of funds, an abuse 2 of authority, or a substantial and specific danger to public 3 health or safety. The employer additionally cannot require an 4 employee to inform the employer that the employee made such 5 a disclosure. The bill further prohibits the employer from 6 discharging from employment, demoting or failing to promote, 7 or taking other adverse employment action against an employee 8 as a reprisal for such actions. An employer violating these 9 provisions commits a simple misdemeanor. These provisions do 10 not apply if the disclosure of the information is prohibited 11 by statute. 12 An employee may enforce the prohibition on adverse 13 employment action through a civil action. An employer who 14 violates the prohibition is liable to an aggrieved employee for 15 relief as provided in the bill, and an aggrieved employee may 16 also seek injunctive relief. 17 If an employee makes a permitted disclosure of information 18 to a member or employee of the general assembly, such 19 disclosure, any information disclosed, and any communication 20 between the employee and the member or employee of the general 21 assembly relating to the disclosure are confidential. Such 22 matters are not subject to compelled disclosure under any 23 provision of law. The employee or the member or employee 24 of the general assembly may choose to provide information 25 disclosed as permitted by the bill to a law enforcement agency 26 or other government agency for use in the agency’s official 27 duties. 28 The bill requires the legislative services agency to post a 29 notice of the provisions of the bill on the general assembly’s 30 internet site. 31 -3- LSB 5039XS (5) 90 je/js 3/ 3