The Latest From OpenSky

2025 Session

Follow OpenSky for sound research, data and analysis throughout the 2025 Nebraska Legislative session

Looking for Clarity

Looking for Clarity

To help Nebraskans decode how the state makes budget decisions and creates tax policy, OpenSky Policy Institute has created Looking for Clarity: An Overview of Nebraska Budget and Tax Policy. This easy-to-read primer takes the confusion out of Nebraska’s laws and tax codes and distills it into a concise, manageable summary of how Nebraska collects and spends funds.

Looking for Clarity offers an unbiased look at Nebraska’s budget. OpenSky has combined information regarding the budget process, state spending, state revenue, and tax expenditures in one place. Helpful visuals and real-world examples illustrate where taxpayer dollars go.

Download your copy of Looking for Clarity by clicking here.

Throughout Looking for Clarity, when you come across the symbol , this means that more information — including additional charts, data sets, and graphs — can be found on the Primer Extras page of our site.

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Looking for Clarity

To help Nebraskans decode how the state makes budget decisions and creates tax policy, OpenSky Policy Institute has created Looking for Clarity: An Overview of Nebraska Budget and Tax Policy. This easy-to-read primer takes the confusion out of Nebraska’s laws and tax codes and distills it into a concise, manageable