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# Open Sky

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## Posts

- [One Big “Beautiful” Bill, One Year Later](https://openskypolicy.org/one-big-beautiful-bill-one-year-later/) - On July 4, 2025, fireworks lit up the sky, hot dogs cooked on the grill, households across the country displayed their American flags and the President signed the One Big Beautiful Bill Act (OBBBA, also known as H.R. 1). Fast forward one year, and the fireworks, hot dogs and flags are bound to be back,
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/26/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-26-26/) - $177 million General Fund tax receipts for the month of May fell short of revenue forecasts by about 7.8%, according to new data released by the Nebraska Department of Revenue. This marks the third consecutive month that receipts have come in below forecast, with cumulative receipts now lagging the revenue forecast by over $177 million
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/5/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-5-26/) - $31.27 Trillion The sum of public debt reached $31.27 trillion at the end of April, eclipsing the Gross Domestic Product (GDP) of the United States for the first time since World War II. During that time period, government spending on the war effort drove the increase in national debt, but recent trends are driven by
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (5/22/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-5-22-26/) - 8.2% The Nebraska Department of Revenue recently released April General Fund tax receipts, showing a gap of 8.2% between actual collections and the amount forecasted by the Nebraska Economic Forecasting Advisory Board (NEFAB). April is typically the highest month for tax refunds, due to the state and federal income tax filing deadline of April 15.
- [Nebraska to Enact Medicaid Work Requirements 8 months Before Federal Deadline](https://openskypolicy.org/nebraska-to-enact-medicaid-work-requirements-8-months-before-federal-deadline/) - As OpenSky previously reported, Governor Jim Pillen decided to opt Nebraska into a new set of work requirements for Medicaid recipients beginning today. The May 1 deadline is a full 8 months prior to the deadline imposed by the One Big Beautiful Bill Act and prior to final guidance being issued by the Centers for
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/17/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-17-26/) - 88 According to analysis from the Institute on Taxation and Economic Policy (ITEP), 88 of the nation’s largest and most profitable corporations paid zero federal corporate income taxes for 2025. Collectively, the organizations across a variety of industries made more than $105 billion in taxable income last year. Had they paid the statutory federal income
- [6 Cool Things You Might Not Know Your State Tax Dollars Support](https://openskypolicy.org/6-cool-things-you-might-not-know-your-state-tax-dollars-support/) - Today is the deadline for filing federal and state income taxes. At OpenSky Policy Institute, we have spent 15 years studying the impact of tax and budget policy decisions on Nebraska families. As United States Supreme Court Justice Oliver Wendell Holmes, Jr. famously stated, "Taxes are the price we pay for a civilized society,” and
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/10/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-10-26/) - -9.14% According to analysis by the Center on Budget and Policy Priorities, from December 2024 to December 2025, the number of Nebraskans receiving benefits under the Supplemental Nutrition Assistance Program (SNAP) declined by 9.14%, largely credited to changes in eligibility implemented by the One Big Beautiful Bill Act (OBBBA) signed in July 2025. SNAP participation
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/3/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-3-26/) - $10.76 billion The Legislature sent mid-biennium General Fund budget adjustments to Governor Jim Pillen’s desk for signature this week, with a total of $10.76 billion in spending for the biennium, representing a reduction of $243 million over the biennium, or less than one percent over the previous budget. If all bills on Final Reading and
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/27/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-27-26/) - 34 LB 1071, the mainline budget bill advanced to final reading this week with 34 legislators voting in support. The advancement comes after considerable debate and multiple failed cloture motions. As OpenSky reported last week, the impasse in the Legislature largely centered around a $3.65 million appropriation included in the Appropriations Committee’s budget and debated
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/20/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-20-26/) - $140 million The Legislature rejected an amendment on Select File yesterday that would have narrowed a $140 million shortfall down to about $37 million, after failing to get the 33 votes needed for cloture. AM 2748 to LB 1071 would have cut an additional $4.5 million in FY 2026 and $3.9 million in FY 2027.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/13/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-13-26/) - $3.5 Million Facing a sizeable budget gap, the Nebraska Legislature voted to retain a $3.5 million appropriation to the Department of Labor for private school scholarships this week on a 23-17 vote, with 9 legislators present, but declining to vote. AM 2500, introduced by Senator Tom Brandt, would have removed the appropriation from the General
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/6/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-6-26/) - $130 million Amid several maneuvers used by the Appropriations Committee to send a balanced budget to the legislative floor for debate next week was a $130 million transfer from the state’s cash reserve. This will be in addition to the $152 million transfer from the reserve approved in 2025, set to take effect at the
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/27/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-27-26/) - $8 million After deliberating for more than two months, the State Board of Education this week declined to approve the Community Achievement Plan (CAP) put forth by the 11 school districts included in the Learning Community of Douglas and Sarpy counties. Since the CAP will not be approved by the March 1 deadline for state
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/20/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-20-26/) - $37 million In the January tax receipts report last week, Nebraska showed a net growth of 6.5% over the forecast put forward by the Nebraska Economic Forecasting Advisory Board (NEFAB) in October. This equates to just under $37 million in additional revenue. Fiscal year-to-date receipts are nearly on par with forecast, just 0.2% below projections,
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/23/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-23-25/) - $152.4 million Governor Jim Pillen released his budget proposal last week, which includes a total of $495 million in spending cuts over the next two fiscal years. The largest share of the proposed cuts are from the Department of Health and Human Services (DHHS), to which the Governor proposed $22 million in cuts this fiscal
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/16/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-16-25/) - 27% KFF, the health policy think tank, indicates that 27% of agricultural sector employees buy health care plans on state marketplaces established by the Affordable Care Act (ACA), compared with just 6% of the adult population with non-group coverage. As a result, agricultural workers are among the highest users of state marketplaces for health insurance.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/30/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-30-25/) - $120 million H.R. 1 also made significant changes to states’ ability to collect revenue via Medicaid Provider Taxes, including prohibiting any new taxes and decreasing the value of existing ones for states like Nebraska, where Medicaid expansion has been adopted. Nebraska, like all other states but Alaska, utilizes provider taxes to fund the non-federal portion
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/13/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-13-25/) - $218 million As OpenSky Policy Institute previously reported, Nebraska was awarded $218 million from the federal government in the first year of the Rural Health Transformation Program, established as part of H.R. 1, known as the One Big Beautiful Bill Act. Nebraska’s application outlined seven different areas of focus for the program, including healthy food
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/6/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-6-25/) - 650% The Nebraska Legislature’s Appropriations Committee began hearings on the mid-biennial budget adjustments this week. The mainline budget bills, LB 1071 and LB 1072, received significant pushback from Nebraskans. Among them was OpenSky Policy Institute’s Research Director, Craig Beck, who raised concerns about the growth of cash fund sweeps and “transfers out” in recent years.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/9/26)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-9-26/) - $8 million The newly-combined Nebraska Department of Water, Energy and Environment (NDWEE) has requested an $8 million transfer from the Nebraska Environmental Trust in their mid-budget requests, which will be evaluated as the Legislature crafts an amendment package to the biennial budget. Of the total sum, $6 million would be used for soil and water
- [3 Things OpenSky Will be Watching in the Upcoming Legislative Session](https://openskypolicy.org/3-things-opensky-will-be-watching-in-the-upcoming-legislative-session/) - Watching our Pennies The Legislature will be navigating a $472 million budget shortfall that will eventually need to be closed in order to meet Constitutional obligations. While one more update of the forecast will occur in February, lawmakers can’t wait that long to begin examining options to balance the budget. OpenSky anticipates a revival of
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (12/19/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-12-19-25/) - 30,000 Governor Jim Pillen announced this week that Nebraska will opt to become the first state to conform to new federal regulations around work requirements for Medicaid recipients. The Governor noted during a press conference that he anticipates 30,000 adults will lose health care coverage as Nebraska voluntarily rolls out new requirements created by H.R.
- [OpenSky Policy Institute Welcomes Four New Board of Directors Members](https://openskypolicy.org/opensky-policy-institute-welcomes-four-new-board-of-directors-members/) - OpenSky Policy Institute, a nonpartisan policy research think tank headquartered in Lincoln has welcomed four new members to its Board of Directors. Terms for John Levy of Omaha, Stephen Postier of York, Robin Stevens of Gothenberg and John Stinner of Gering began December 12. “We are honored to have such an outstanding group of leaders
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (12/12/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-12-12-25/) - $1,079 According to a recent report released by the Education Law Center (ELC), which analyzed the share of federal, state and local contributions to K-12 education funding, Nebraska received $1,079 per pupil from the federal government in 2019. The year was used for analysis to avoid data being skewed by one-time federal infusions of cash
- [FAQ: OpenSky Answers Urgent Questions about Premium Tax Credits for 2026](https://openskypolicy.org/faq-opensky-answers-urgent-questions-about-premium-tax-credits-for-2026/) - Why did my marketplace healthcare premiums triple? If you received notice of a significant premium increase for your marketplace health insurance recently, you are not alone. On January 1, 2026, more than 110,000 Nebraskans will likely see their monthly health insurance premiums double, triple, quadruple or more–or lose their health care coverage entirely. Premium tax
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/21/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-21-25/) - $310 million The amount of unpaid taxes owed to the state of Nebraska rose 15% in the past year, totaling more than $310 million, according to a press release issued by Nebraska Auditor of Public Accounts Mike Foley. The sum includes individual income taxes, sales and use taxes, partnership income taxes and withholding taxes. The
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/14/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-14-25/) - 111,000 Congress passed what they considered a compromise designed to reopen the federal government after the longest shutdown in the country’s history. Part of that agreement was a promise of a future vote on the extension of premium tax credits (PTCs), which would save 22 million Americans who purchase insurance through the marketplaces created by
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/7/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-7-25/) - $451 million Two months from today, the Nebraska Legislature will reconvene for a planned 60-day session. Bills not passed or indefinitely postponed in the 2025 session will still be eligible for debate, and lawmakers will have the ability to introduce new legislation in the first 10 days of the session. The body is obligated to
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/31/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-31-25/) - 151,000 The Nebraska Department of Health and Human Services announced this week that benefits for 151,000 Nebraskans under the Supplemental Nutrition Assistance Program (SNAP) would be suspended effective October 29, 2025, in response to the federal government shutdown. Any remaining benefits on SNAP cards can still be used 9 months after the date they were
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/24/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-24-25/) - 1.2 million Nationwide, about 8% of all veterans who have served in the United States armed forces receive benefits under the Supplemental Nutrition Assistance Program (SNAP) when the federal government is up and running. New changes adopted in the One Big Beautiful Bill Act (OBBBA) could reduce that number substantially. Previously, veterans were granted a
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/17/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-17-25/) - $269.5 million The State of Nebraska has seen a drastic increase in unpaid income tax obligations in the last 4 years, reaching $269.5 million. According to recent reporting by the Lincoln Journal-Star, the increase is largely due to delinquent individual income taxes, which increased from nearly $88 million to $130 million since 2020, or about
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/10/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-10-25/) - $4.3 million A decades-old federal tax law is garnering new attention after changes made in the One Big Beautiful Bill Act (OBBBA) will expand its reach – and its revenue loss for states. The Qualified Small Business Stock (QSBS) exemption, adopted federally in 1993, will cost Nebraska an estimated $4.3 million in forgone tax revenue
- [4 Things Nebraskans Should Know about the Federal Government Shutdown](https://openskypolicy.org/4-things-nebraskans-should-know-about-the-federal-government-shutdown/) - One of the most important duties of any legislative body in the United States is to construct and pass a budget. This critical role for the federal government is outlined in the Constitution, giving Congress the “power of the purse,” or the authority to determine spending, taxation and other matters that were top of mind
- [NE Public Media: Nebraska policymakers share how state funding shifts could impact their budgets](https://openskypolicy.org/ne-public-media-nebraska-policymakers-share-how-state-funding-shifts-could-impact-their-budgets/) - Nebraska Public Media attended OpenSky's 2025 Policy Symposium and heard from policymakers at various levels of government and across the state. Here's what they shared.
- [OpenSky Policy Institute Warns of Fiscal Impacts of Participation in Federal Private School Voucher Program](https://openskypolicy.org/opensky-policy-institute-warns-of-fiscal-impacts-of-participation-in-federal-private-school-voucher-program/) - LINCOLN, Neb. — OpenSky Policy Institute released a preliminary fiscal analysis in response to Governor Jim Pillen’s announcement that Nebraska would opt in to a private school voucher program created by the One Big Beautiful Bill Act (OBBBA), which was supported by Nebraska’s entire Congressional delegation and signed into law this summer. The program creates
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/19/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-19-25/) - $2,200 The federal child tax credit (CTC) was increased with Congress’s passage of the One Big Beautiful Bill Act (OBBBA) in July, permanently increasing the credit’s full benefit to $2,200 per child in 2025, up from the previous $2,000 per child provided in the Tax Cuts and Jobs Act (TCJA). Additionally, the credit will be
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/5/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-5-25/) - $217 million The Nebraska Department of Revenue released a report this week detailing revenue impacts from tax provisions in the One Big Beautiful Bill Act (OBBBA) passed by Congress in July. The report shows Nebraska can expect a $217 million decrease in tax revenues for the current biennial budget, which covers fiscal years 2026 and
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (8/29/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-8-29-25/) - 7,000 As part of the recently passed federal budget reconciliation package, about 7,000 Nebraskans who are present in the country legally will lose food assistance after they become ineligible for the Supplemental Nutrition Assistance Program (SNAP). The reconciliation package amended eligibility requirements to exclude those who have been granted humanitarian protections, including refugees, asylees, victims
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (8/15/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-8-15-25/) - $91,300 According to analysis from the Institute on Taxation and Economic Policy (ITEP), changes to federal tax policy in the One Big Beautiful Bill Act (OBBBA) will primarily benefit the highest-earning taxpayers and provide little benefit – or even raise federal income taxes – for many moderate and low-income Nebraskans. ITEP estimates the bottom 60%
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (8/8/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-8-8-25/) - $50 billion To assuage concerns among legislators about rural hospital impacts of the recently-passed reconciliation bill, the Senate added a provision to create a $50 billion Rural Health Transformation Program, with distributions of $10 billion per fiscal year. While the fund has been touted as a “rural” program, there are numerous permitted uses enumerated in
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (8/1/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-8-1-25/) - $95.4 million The July meeting of the Tax Rate Review Committee took place last week, where members reviewed several important factors related to the state budget. The meeting is required to determine whether a recommendation is necessary to change sales and income tax rates to ensure expected revenues are on track to meet required appropriations.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/25/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-25-25/) - 3 Million Analysis by the Center on Budget and Policy Priorities (CBPP) projects that a proposal by the current administration to limit rental assistance programs to a maximum of 2 years would put 3 million Americans, half of them children, at risk of homelessness. The proposal was outlined in the administration’s proposed 2026 budget request,
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/18/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-18-25/) - 60% A new study published by the journal Health Affairs sounds the alarm about the declining number of hospitals across the country offering obstetric services, including prenatal care, labor and delivery, and postpartum services. They conducted a state-by-state analysis of hospitals who closed obstetrics departments between 2010-2022, highlighting significant discrepancies between rural and urban areas.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/11/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-11-25/) - $38 Million The Nebraska Department of Education and school districts across Nebraska are waiting to hear more from the U.S. Department of Education after an unexpected announcement that it would retain slightly more than $38 million already allocated to the state for a variety of programs designed to support students and teachers. School district budgets
- [Nebraska Public Media on July 7: Tax policy experts weigh in on Nebraska’s state budgetary future](https://openskypolicy.org/nebraska-public-media-on-july-7-tax-policy-experts-weigh-in-on-nebraskas-state-budgetary-future/) - Dr. Rebecca Firestone weighed in on difficult tax and budget decisions looming on the horizon for the Nebraska Legislature. Read more here.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/27/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-27-25/) - $4.1 Billion Continued analysis of the impact of federal budget proposals on state coffers raises alarms about the proposed elimination of the Low Income Home Energy Assistance Program (LIHEAP), which offers assistance to more than 6 million low-income households to afford heating and cooling. Payments under the program typically go directly to utility companies. Temperatures
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/20/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-20-25/) - 111,000 According to analysis by KFF, 111,000 Nebraskans could see their healthcare premiums double at the end of 2025 if premium tax credits (PTCs) are not reauthorized. These individuals currently have coverage under the marketplaces created by the Affordable Care Act (ACA) of 2010. The marketplaces are designed to fill the gap for people who
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/6/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-6-25/) - $300 billion Food banks and other charitable programs are sounding the alarm about $300 billion in cuts to the Supplemental Nutrition Assistance Program (SNAP) over the next 10 years, recently adopted by the House of Representatives and now under consideration by the Senate as part of a budget reconciliation package. The changes outlined in the
- [89 Days Later: OpenSky’s Observations on the 109th Legislature, 1st Session](https://openskypolicy.org/89-days-later-openskys-observations-on-the-109th-legislature-1st-session/) - The Nebraska Legislature concluded its work yesterday after 89 days of filibusters, floor flights and final reading. When we convened in January, we set the scene with 15 freshmen Senators and one returning veteran, a legislative body grappling with a significant budget shortage, a set of priorities from Governor Jim Pillen, and an ever-changing landscape
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (5/30/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-5-30-25/) - $23.2 billion The Institute on Taxation and Economic Policy (ITEP) estimates that a new provision incentivizing giving to private school scholarship programs would reduce federal tax revenue by $23.2 billion over the next ten years, or up to $67 billion if extensions are granted beyond the current 4-year authorization. The bill cuts incentives for most
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (5/23/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-5-23-25/) - OpenSky’s analysis of the budget reconciliation bill that passed in the House of Representatives is ongoing. The bill is lengthy and consequential, and we will analyze and share its impact on working Nebraskans in the days and weeks to come, especially as we track budget proceedings in the Senate. Stay tuned for more. $300
- [Punctuating the State Budget](https://openskypolicy.org/punctuating-the-state-budget/) - OpenSky provided an outlook on budget debate last week, and between then and now, the Legislature sent an $11.1 billion behemoth to Governor Jim Pillen’s desk for approval or line-item vetoes. To frame up the process and what may happen next, consider a punctuation analogy. In theory, the Legislature is meant to pass a budget
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (5/16/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-5-16-25/) - 14.4 Million The Center on Budget and Policy Priorities (CBPP) estimates that as many as 14.4 million Americans nationwide could lose coverage under Medicaid should work requirements be instituted. Nearly 2 in 3 adult Medicaid enrollees aged 19-64 already work, and most of the rest would potentially be exempted from the requirement based on having
- [Budget Debate Continues - Here's What You Need to Know](https://openskypolicy.org/budget-debate-continues-heres-what-you-need-to-know/) - As the legislature begins Select File debate on the package of bills that become the biennial budget, there remain a lot of hotly debated ideas and plenty of unknowns. When the Legislature began its work in January, they were facing a $432 million budget deficit, setting up an arduous process of seeking to close the
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (5/9/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-5-9-25/) - 11 million Nearly 11 million people live in households that would be at risk of losing at least some food assistance under a proposal under consideration in Congress, according to analysis by the Center on Budget and Policy Priorities (CBPP). Introduced by Rep. Dusty Johnson (R-SD), it imposes harsher work requirements for beneficiaries of the
- [OpenSky Policy Institute Weekly Legislative Updates (5/6/25)](https://openskypolicy.org/opensky-policy-institute-weekly-legislative-updates-5-6-25/) - A lot to report this week as the legislature begins to debate the biennial budget and weigh the options ahead for filling a significant budget shortfall. We’ll get right into it! Four things to know about the budget as we move into debate 1. Low spending growth Projected General Fund spending for the coming biennium
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (5/2/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-5-2-25/) - $396 million The Appropriations Committee released the final budget report earlier this week, setting the stage for the proposal that will be debated by the Legislature starting May 6. The shortfall the body needs to close increased to $396 million after less-than-rosy revenue projections by the Nebraska Economic Forecasting Advisory Board. Two pieces of legislation
- [Omaha World Herald on April 29: "From taxing tattoos to ending incentives: 7 ways Nebraska might plug $396 million budget hole"](https://openskypolicy.org/omaha-world-herald-on-april-29-from-taxing-tattoos-to-ending-incentives-7-ways-nebraska-might-plug-396-million-budget-hole/) - The Omaha World Herald's Josh Reyes details several tax policies currently under consideration in the Nebraska Legislature. Read more here.
- [Nebraska Public Media on April 25: New economic forecast tightens state's budget squeeze](https://openskypolicy.org/nebraska-public-media-on-april-25-new-economic-forecast-tightens-states-budget-squeeze/) - Dr. Rebecca Firestone spoke with Fred Knapp of Nebraska Public Media about the importance of maintaining a robust cash reserve to safeguard the state in the event of economic downturn, and underscored the importance of sustainable budget decisions amid an additional $190 million budget shortfall. Click here to read more.
- [Nebraska Examiner on April 25: Nebraska’s budget deficit grows by $190 million with less than a month to close the gap](https://openskypolicy.org/nebraska-examiner-on-april-25-nebraskas-budget-deficit-grows-by-190-million-with-less-than-a-month-to-close-the-gap/) - Several members of the OpenSky Policy Institute team attended the final meeting of the Nebraska Economic Forecasting Advisory Board last week and offered comment to the Nebraska Examiner regarding the budget deficit. Click here to read more.
- [Nebraska Economic Forecasting Advisory Board - April 2025 Meeting Report](https://openskypolicy.org/nebraska-economic-forecasting-advisory-board-april-2025-meeting-report/) - FY 25 – Total The NE Department of Revenue projects Nebraska will collect $190 million less for FY 2025 than the previous NEFAB forecast. FY 26 – Total The NE Department of Revenue projects Nebraska will collect $90 million less for FY 2026 than the previous NEFAB forecast. FY 27 – Total The NE Department
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/25/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-25-25/) - In a few hours, the Nebraska Economic Forecasting Board will meet to adjust revenue projections, a critical step in constructing the biennium budget. Stay tuned for updates on our social media and website. 97.4 The National Federation of Independent Businesses (NFIB), a non-profit, nonpartisan group that advocates for small businesses, has conducted a membership survey
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/18/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-18-25/) - $1.5 billion In a letter this week to state senators, Nebraska’s Auditor of Public Accounts, Mike Foley indicated that the state’s largest business incentive programs are on track to reduce General Fund revenues by $1.5 billion over the next four fiscal years. Foley’s letter highlights the pending fiscal obligations of the state’s largest economic development
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/11/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-11-25/) - 47 LB 22, introduced by Senator George Dungan, passed last week with 47 legislators voting to send it to the desk of Governor Jim Pillen for his signature. The legislation directs the Nebraska Department of Health and Human Services to apply to the Centers for Medicare and Medicaid Services (CMS) for a state plan amendment
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/4/25)](https://openskypolicy.org/18948-2/) - $401,538 The Nebraska Department of Education (NDE) was granted an extension in October 2024 allowing additional time to spend down federal funds allocated during the COVID-19 pandemic, specifically those granted under the American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth (ARP-HCY) program. Of the $3.5 million originally granted to
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/28/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-28-25/) - 30 Up to 30 Lincoln children will have the opportunity to attend Prep Academy, a childcare center serving students birth through Kindergarten, at TMCO. The project was given a green light by the Lincoln City Council this week in a unanimous vote. TMCO, which has operated in Lincoln for more than 50 years, is a
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/21/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-21-25/) - $136.3 Billion The Institute on Taxation and Economic Policy (ITEP) recently released their analysis on the Educational Choice for Children Act, (ECCA) federal legislation introduced by Rep. Adrian Smith of Nebraska to offer dollar-for-dollar income tax credits for charitable donations to nonprofits that distribute vouchers to K-12 private schools. ITEP finds that this legislation would
- [VIDEO - SNAP in Nebraska: What's at Stake?](https://openskypolicy.org/video-snap-in-nebraska-whats-at-stake/) - This is a pivotal moment in our country, state and local communities for SNAP, the program designed to fill the gaps for families who would otherwise go hungry. We heard from a variety of stakeholders on the importance of the program, how it works, common misconceptions about SNAP beneficiaries, and how you can use your
- [KETV on March 18 - Get the Facts: TikTok conversations swirling about Nebraska going bankrupt](https://openskypolicy.org/ketv-on-march-18-get-the-facts-tiktok-conversations-swirling-about-nebraska-going-bankrupt/) - Is Nebraska going bankrupt? KETV investigates several viral TikTok posts claiming the state is on the verge of bankruptcy. Dr. Rebecca Firestone outlines the current budget situation. Watch the story here.
- [Weekly Legislative Update (3/18/25)](https://openskypolicy.org/weekly-legislative-update-3-18-25/) - It's another busy week for OpenSky in front of several committees. Hearings will conclude on March 28, and we will move into full-day floor debate. We were given some strong indicators of how floor debate will progress as senators selected their personal priority bills last week and Speaker John Arch selected Speaker priorities as well.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/14/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-14-25/) - $1 Billion About $660 million in federal funds allocated by the United States Department of Agriculture (USDA) to states for schools and child care programs to purchase food from local agricultural producers has recently been canceled. The Local Food for Schools Cooperative Agreement Program was created to provide nutritious, minimally-processed and locally grown options for
- [Fast Facts on SNAP](https://openskypolicy.org/snap/)
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/7/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-7-25/) - $289 million Nebraska will be looking to find additional Medicaid funding in the coming biennium, totaling $90.3 million, which will make balancing the state’s budget shortfall more difficult. The news comes after positive developments from last week’s forecasting board meeting. The additional funding needed for the coming budget cycle is due to revisions in Nebraska’s
- [Weekly Legislative Update (3/4/25)](https://openskypolicy.org/weekly-legislative-update-3-4-25/) - OpenSky offered insight on 13 different bills in 5 committees last week, weighing in on everything from property taxes to school vouchers to term limits. We were also in attendance at the meeting of the Nebraska Economic Forecasting Advisory Board, an important step in the development of the state’s biennium budget. School Privatization Bills -
- [Nebraska Examiner on Feb. 28: New Nebraska economic forecast spurs cautious optimism, shrinks state budget shortfall](https://openskypolicy.org/nebraska-examiner-on-feb-28-new-nebraska-economic-forecast-spurs-cautious-optimism-shrinks-state-budget-shortfall/) - Dr. Rebecca Firestone offers reaction to the Nebraska Economic Forecasting Advisory Board's February meeting, which reflected improvements in the the state's fiscal outlook. Uncertainty remains, especially as Congress consdiers signficiant cuts in the federal contribution to programs that comprise a signficiant portion of Nebraska's budget. Read the story here.
- [Nebraska Economic Forecasting Advisory Board - February Meeting Recap](https://openskypolicy.org/nebraska-economic-forecasting-advisory-board-february-meeting-recap/) - OpenSky followed along with the Nebraska Economic Forecasting Advisory Board's February meeting, and while we are pleased with positive developments reflected during the meeting, we advise caution as the budget process continues since we can’t rely on economic growth alone to resolve the state’s budget challenges. Nebraska still faces a significant budget shortfall, and the
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/28/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-28-25/) - $262 million Last week, the Appropriations Committee released its Preliminary Budget report for the upcoming biennium, Fiscal Years 2026 and 2027 (July 1, 2025-June 30, 2027). The report, a milestone in the budget process, is the Legislature’s starting point for budget actions to be taken during the 2025 session. The preliminary report shows some alignment,
- [Medicaid in Nebraska](https://openskypolicy.org/medicaid/)
- [Weekly Legislative Update (2/25/25)](https://openskypolicy.org/weekly-legislative-update-2-25-25/) - The OpenSky team was busy again last week, including our first engagement with the Appropriations Committee this session on the biennium budget. Our slate is full again this week and we look forward to continuing to work with all stakeholders as the session continues. LB 261 and 264 - Research Director, Craig Beck, testified in
- [KMTV on Feb. 7: Examining the fiscal impact of LB509: Opportunity Scholarships Act](https://openskypolicy.org/kmtv-on-feb-7-examining-the-fiscal-impact-of-lb509-opportunity-scholarships-act/) - The fiscal note for LB 509, the Opportunity Scholarships Act, said this program would cost the state $25 million and eventually more than that. In its story, KMTV mentioned testimony from OpenSky's Rebecca Firestone. "The state can't pass a budget that's not balanced. The state would have to find a way to cut back on
- [WOWT on Feb. 6: Nebraska Revenue Committee hears testimony on third school voucher bill attempt](https://openskypolicy.org/wowt-on-feb-6-nebraska-revenue-committee-hears-testimony-on-third-school-voucher-bill-attempt/) - For the third time, a school voucher bill is being considered at the Nebraska State Capitol. In its story, WOWT quoted testimony from OpenSky Executive Director Rebecca Firestone, who said LB 509 could become expensive quickly, adding to Nebraska’s $432 million budget shortfall. “This type of program is basically introducing a new spending program through
- [Nebraska Examiner on Feb. 10: School, ag advocates largely endorse Nebraska school finance reform proposal](https://openskypolicy.org/nebraska-examiner-on-feb-10-school-ag-advocates-largely-endorse-nebraska-school-finance-reform-proposal/) - Education advocacy organizations, including OpenSky Policy Institute, and the state’s largest rural-focused organizations largely endorsed an “incremental” proposal Monday to reform Nebraska’s core school finance formula. Read the story
- [Support Our Schools: Lawmakers must respect voters, reject latest voucher bill](https://openskypolicy.org/support-our-schools-lawmakers-must-respect-voters-reject-latest-voucher-bill/) - LINCOLN – For the third time in as many years, supporters of Nebraska public schools are coming together to remind state legislators that voters have already settled the issue and said no to using public funds to pay for private schools. LB509, a repeat of a 2023 voucher scheme that would hand out lavish income
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/21/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-21-25/) - 17 Nebraska Attorney General Mike Hilgers joined 16 other attorneys general in asking that Section 504 of the Rehabilitation Act of 1973 be declared unconstitutional, potentially causing severe consequences for children and adults with disabilities, particularly in educational settings. A 504 plan, as they are commonly known, facilitates accommodations necessary for students to participate as
- [Weekly Legislative Update (2/18/25)](https://openskypolicy.org/weekly-legislative-update-2-18-25/) - Another week, another busy hearing schedule for the team at OpenSky Policy Institute. Hearings will continue through the remainder of February and into March. If you’d like more frequent updates on the progress of various bills, make sure to check out our new Bill Tracker feature on the website, with updates on when bills are
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/14/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-14-25/) - $1,000 As the Nebraska Legislature considers a variety of options for re-imaginging school funding in the state, it is important to consider the impact of additional investments in K-12 public education, independent of any corresponding property tax relief. California rebuilt their funding formula in 2013, launching the Local Control Funding Formula (LCFF), which committed $18
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/7/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-7-25/) - 2 million The newly-established Department of Government Efficiency (DOGE), led by billionaire Elon Musk and formerly co-chaired by Vivek Ramaswamy, signaled intent to reduce the federal workforce by 75% in an effort to streamline government services and eliminate bureaucracy. According to the Congressional Research Service, about 2 million civilian workers are employed by the federal
- [Federal Investments in Nebraska](https://openskypolicy.org/federal/)
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/31/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-31-25/) - $108 Million Minnesota governor Tim Walz proposed a budget that decreases the state’s overall sales tax rate from 6.875% to 6.8%, an effort to support citizens who have been feeling the effects of increased prices on everyday goods. To pay for the cut, and in fact to increase state revenues a projected $108 million annually,
- [OpenSky Policy Institute Statement on January 28, 2025 Executive Order](https://openskypolicy.org/opensky-policy-institute-statement-on-january-28-2025-executive-order/) - OpenSky Policy Institute has always been driven by the principle that accurate, precise information helps bring clarity, promotes good public policy, and empowers the public to engage and advocate for decisions made with their investments as taxpayers that reflect their values. We promise, as we always have, to share with you the most accurate information
- [Omaha World-Herald on June 18: Midlands Voices: State’s big tax deal comes with a cost](https://openskypolicy.org/omaha-world-herald-on-june-18-midlands-voices-states-big-tax-deal-comes-with-a-cost/) - OpenSky Executive Director Dr. Rebecca Firestone summed up this year's Legislative session, noting that the budget surplus presented state leaders with an opportunity to make sweeping investments in the health and well-being of everyday Nebraskans. But beyond an investment in education, too often "the needs of all Nebraskans were leveraged to make room for regressive
- [LB 753: The private schools benefiting from taxpayer-funded scholarships](https://openskypolicy.org/lb-753-the-private-schools-benefiting-from-taxpayer-funded-scholarships/) - After repeated attempts to pass school privatization measures had failed, Nebraska lawmakers in 2023 approved LB 753, which creates dollar-for-dollar tax credits totaling up to $100 million for donations to organizations granting private school scholarships. This month, OpenSky Policy Institute has reviewed the key components of LB 753, including a look at the cost of
- [Modeling details how amended tax package would impact Nebraskans](https://openskypolicy.org/modeling-details-how-amended-tax-package-would-impact-nebraskans/) - Most Nebraskans who claim the state income tax credit on property taxes paid to public schools will see little change in what they pay resulting from the tax package to be debated today, the final day of the Legislative session. But for Nebraska’s lowest-income earners – households making less than $30,000 annually – the impact
- [Lincoln Journal Star on April 18: Nebraska Gov. Pillen will call special session after lawmakers kill property tax package](https://openskypolicy.org/lincoln-journal-star-on-april-18-nebraska-gov-pillen-will-call-special-session-after-lawmakers-kill-property-tax-package/) - After praising Nebraska lawmakers for their accomplishments during this year's legislative session, Gov. Jim Pillen repeatedly derided the Legislature's “failure to act” on property tax relief and pledged to call “as many sessions as it takes” for lawmakers to deliver reduced property taxes this year. Read more from Lincoln Journal Star
- [OpenSky statements on state funding for K-12 education](https://openskypolicy.org/opensky-statements-on-state-funding-for-k-12-education/) - LINCOLN — Below are statements from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone following Monday’s news conference on state funding for K-12 education. On importance of local control in addressing the unique needs of local school districts: “Educating students with individual needs in a time of rising costs can’t be addressed through a one-size-fits-all
- [OpenSky media release on LB 753’s pressure on property tax relief](https://openskypolicy.org/opensky-media-release-on-lb-753s-pressure-on-property-tax-relief/) - LINCOLN – State tax credits handed out for donations to private school scholarships potentially put pressure on property tax relief for Nebraskans from border to border. Under LB 753, which was passed by the Nebraska Legislature in May, tax credits would be capped at $25 million for three years but could grow to $100 million
- [OpenSky media release on passage of LB 753](https://openskypolicy.org/opensky-media-release-on-passage-of-lb-753/) - LINCOLN – A bill authorizing state tax credits for donations to organizations granting scholarships to students attending private schools, LB 753, threatens the sustainability of funding for public education in Nebraska. The Legislature passed LB 753 on Wednesday. “The income tax credits in LB 753 essentially allow wealthy Nebraskans to opt out of paying to
- [OpenSky statement on budget line-item vetoes](https://openskypolicy.org/opensky-statement-on-budget-line-item-vetoes/) - LINCOLN — Below is a statement from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone regarding line-item vetoes issued Wednesday by Gov. Jim Pillen. “On the eve of the Legislature voting on tax cuts that will primarily benefit the wealthy and out-of-state corporations, Gov. Jim Pillen targeted kids and vulnerable Nebraskans with line-item budget vetoes
- [OpenSky media release on new report outlining historic revenue reduction](https://openskypolicy.org/opensky-media-release-on-new-report-outlining-historic-revenue-reduction/) - LINCOLN – Revenue reductions enacted by Nebraska lawmakers in recent years rank among the deepest cuts in the nation, shifting nearly $3.2 billion in public funds away from key investments and toward tax cuts. Personal and corporate income tax cuts passed in 2021, 2022 and 2023 have cost only $77 million thus far but will
- [Nebraska Examiner on April 18: Stunning last-minute defeat for Pillen tax shift bill likely ensures special session](https://openskypolicy.org/nebraska-examiner-on-april-18-stunning-last-minute-defeat-for-pillen-tax-shift-bill-likely-ensures-special-session/) - Gov. Jim Pillen’s much-amended plan to raise sales taxes to decrease local property taxes went down in flames Thursday, the final day of the 2024 state legislative session. It was a stunning defeat for the idea of raising some taxes to reduce others, and it almost assuredly guarantees that state lawmakers will be back this
- [OpenSky media release on the State of the State address](https://openskypolicy.org/opensky-media-release-on-the-state-of-the-state-address/) - LINCOLN – As proposals emerge to meet the Governor’s goal of a 40% decrease in revenue generated from property taxes, let’s be clear that sales taxes are the most regressive tax category. In the latest edition of Who Pays, the only distributional analysis of tax systems in all 50 states, the Institute on Taxation and
- [OpenSky statement on addressing food insecurity in Nebraska](https://openskypolicy.org/opensky-statement-on-addressing-food-insecurity-in-nebraska/) - LINCOLN — Below are statements from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone following Monday’s news conference announcing Nebraska’s intention to join the federal Summer EBT program. “Economy-driving investments that empower working families to engage in the Good Life are essential to a state where all can thrive. We congratulate Governor Pillen on his
- [OpenSky statement on final-round consideration of LB 388](https://openskypolicy.org/opensky-statement-on-final-round-consideration-of-lb-388/) - LINCOLN — Below are statements from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone regarding LB 388, the tax package debated Thursday on final reading. “We appreciate the broad consensus across Nebraska’s elected officials to address property taxes when they become a financial burden to taxpayers, and we look forward to a thoughtful special session
- [KETV on July 8: Nebraska lawmakers working with Gov. Jim Pillen ahead of special session for property taxes](https://openskypolicy.org/ketv-on-july-8-nebraska-lawmakers-working-with-gov-jim-pillen-ahead-of-special-session-for-property-taxes/) - A group of lawmakers is working with Nebraska Gov. Jim Pillen to craft property tax relief bills that'll be proposed in the upcoming special session, according to Sen. Mike Jacobson, who was seen leaving the governor's residence on Monday. But tax policy group OpenSky Policy Institute said it doesn't believe the plan will work. They
- [Another legislative session is in the books](https://openskypolicy.org/another-legislative-session-is-in-the-books-2/) - The Legislature wrapped up its 60-day session last week, but Senators are likely to be back in Lincoln for a special session later this year focused on property taxes paid to fund local government services. Here’s a look back, and perhaps a look ahead, at some important aspects of the state’s fiscal debate. No agreement
- [Omaha World-Herald on July 8: Slashing property taxes vs. local control of school money: A look at Gov. Jim Pillen's 'bold' plan](https://openskypolicy.org/omaha-world-herald-on-july-8-slashing-property-taxes-vs-local-control-of-school-money-a-look-at-gov-jim-pillens-bold-plan/) - Gov. Jim Pillen's plan to do away with almost all school property taxes would be momentous for both taxpayers and schools. Rebecca Firestone, executive director of the OpenSky Policy Institute, a Lincoln-based think tank, said the governor's proposal would make Nebraska one of only two states without school property taxes. The other is Hawaii, which
- [Nebraska Examiner on July 6: Consultant sees $531M in trims to NE state government](https://openskypolicy.org/nebraska-examiner-on-july-6-consultant-sees-531m-in-trims-to-ne-state-government/) - A highly-paid consultant is projecting that Nebraska state government could cut $531 million in spending within a year if it more sharply focused on system-wide outcomes that better serve its customers, and tapped more federal and state reserve funds. A Lincoln think tank that monitors state budgets has seen the report, and OpenSky Policy Institute
- [Nebraska Examiner on June 28: Income tax cuts will be protected during Nebraska property tax relief discussions, governor says](https://openskypolicy.org/nebraska-examiner-on-june-28-income-tax-cuts-will-be-protected-during-nebraska-property-tax-relief-discussions-governor-says/) - The funding route for Gov. Jim Pillen’s property tax reforms ideas will likely continue to focus on sales and “sin” taxes, and he says that “income tax won’t be touched.” But Pillen’s desire to look only at sales taxes for his solution to an identified crisis could make his efforts more difficult, according to Rebecca
- [KETV on May 10: New petition calls for partial repeal of voucher program passed by lawmakers](https://openskypolicy.org/ketv-on-may-10-new-petition-calls-for-partial-repeal-of-voucher-program-passed-by-lawmakers/) - For the second time in a year, opponents of using public tax dollars to fund private schools will take their fight to Nebraska voters. Rebecca Firestone of OpenSky Policy Institute said there is no reporting requirement in Nebraska's new law to know if vouchers are helping students perform better. "Vouchers don't reach students in need,
- [WOWT on June 22: Nebraska For Us, Omaha-area pantries sound alarm about food insecurity](https://openskypolicy.org/wowt-on-june-22-nebraska-for-us-omaha-area-pantries-sound-alarm-about-food-insecurity/) - Cars lined up around the block Saturday morning in North Omaha at a drive-thru food pantry hosted by Black Men United coming as Nebraska’s GOP delegation proposed cuts to Supplemental Nutrition Assistance Program funds in their version of the Farm Bill. At a time where grocery prices remain high, advocates say access to SNAP is crucial. “For
- [Lincoln Journal Star on July 17: Opportunity Scholarships referendum collects enough signatures for Nebraska ballot](https://openskypolicy.org/lincoln-journal-star-on-july-17-opportunity-scholarships-referendum-collects-enough-signatures-for-nebraska-ballot/) - Organizers behind a petition to stop a $10 million appropriation of state tax dollars to private school scholarships submitted more than 87,000 signatures on Wednesday to put the issue before voters this November. Rebecca Firestone, executive director of OpenSky Policy Institute, said the cost of school voucher programs in Iowa have tripled in just two
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/26/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-26-24/) - 33% In a world without racial inequality, 20% of each race or ethnicity would be represented in each quintile of income earners. But 33% of Black households fall in the bottom 20% of income earners in Nebraska compared to 6% in the highest-income quintile. Among Hispanic households, 31% land in the lowest 20% compared to
- [Omaha World-Herald on July 14: Jim Pillen plan would tax lower-income people more and Nebraska property owners less](https://openskypolicy.org/omaha-world-herald-on-july-14-jim-pillen-plan-would-tax-lower-income-people-more-and-nebraska-property-owners-less/) - Gov. Jim Pillen’s property tax plan would leave the lowest income Nebraskans to shoulder more of the state’s tax burden while giving the most relief to the state’s people who own the most property. In its story, the Omaha World-Herald noted an analysis by the OpenSky Policy Institute, which showed that a previous version of
- [Omaha World-Herald on July 3:  Petition drive to upend Nebraska's tax system falls short on signatures to make ballot](https://openskypolicy.org/omaha-world-herald-on-july-3-petition-drive-to-upend-nebraskas-tax-system-falls-short-on-signatures-to-make-ballot/) - The EPIC Option, a proposal to upend Nebraska's tax system, will not be on the November ballot after organizers fell short on collecting petition signatures. Opposition to the EPIC initiatives brought together groups such as the Nebraska Chamber of Commerce and Industry, which represents business interests, OpenSky Policy Institute, a think tank, and the Nebraska
- [Flatwater Free Press on July 23: Pillen directed agencies to make ‘unprecedented’ cuts ahead of special session](https://openskypolicy.org/flatwater-free-press-on-july-23-pillen-directed-agencies-to-make-unprecedented-cuts-ahead-of-special-session/) - Days after signing an updated budget that he described as “fiscally sound,” Gov. Jim Pillen’s office quietly directed state agencies to slash $280 million. The goal: Help pay for a massive property tax cut he publicly unveiled a week before the expected start of a special legislative session Thursday. In its story, Flatwater Free Press
- [Nebraska Examiner on July 30: Business, local officials line up to oppose Nebraska Gov. Pillen’s property tax plan](https://openskypolicy.org/nebraska-examiner-on-july-30-business-local-officials-line-up-to-oppose-nebraska-gov-pillens-property-tax-plan/) - Dozens of statewide business, municipal and county leaders lined up Tuesday to testify against Nebraska Gov. Jim Pillen’s core property tax proposal. The Nebraska Examiner's story quoted analysis by OpenSky, which found that household incomes for Nebraskans making less than $30,000 would see about 11.24% of their budgets going to taxes under the proposal, and
- [Nebraska News Connection on Jan. 21: Report: Medicaid cuts threaten Nebraska youth](https://openskypolicy.org/public-news-service-on-jan-21-report-medicaid-cuts-threaten-nebraska-youth/) - Advocates for young Nebraskans worry proposed federal cuts could affect families who rely on Medicaid for their health care. In a story, OpenSky Executive Director Rebecca Firestone said reduced federal funds would also have an outsized effect on Nebraska's rural health care providers. Read the story
- [Nebraska News Connection on July 30: NE policy org.: Special session wrong venue for Pillen's tax overhaul](https://openskypolicy.org/nebraska-news-connection-on-july-30-ne-policy-org-special-session-wrong-venue-for-pillens-tax-overhaul/) - In a story on the special section to address property taxes in Nebraska, Nebraska News Connection quoted OpenSky's Rebecca Firestone, who noted while OpenSky "appreciates the scope and ambition" of Gov. Jim Pillen's plan, such a "major overhaul" of the state's revenue system warrants more than a special session. Read the story
- [NTV on July 31: EPIC Tax gets hearing during special session](https://openskypolicy.org/ntv-on-july-31-epic-tax-gets-hearing-during-special-session/) - OpenSky Executive Director Rebecca Firestone testified at a hearing on the latest proposal for EPIC tax introduced during the special session. “Our analysis shows the proposal would require a much higher rate to be revenue neutral than what has been proposed, it has some conflicts with federal law as to what can be taxed by
- [Nebraska Examiner on Aug. 1: Lawmaker proposes amending Nebraska school aid formula](https://openskypolicy.org/nebraska-examiner-on-aug-1-lawmaker-proposes-amending-nebraska-school-aid-formula/) - A Nebraska lawmaker told members of a legislative committee Thursday that they don’t need to wait until January to address problems in state-aided funding to local schools. In its story, the Nebraska Examiner quoted testimony from Connie Knoche, OpenSky's education policy director, who said that changing TEEOSA without a clear alternative, and without comprehensive review,
- [Nebraska Examiner on Aug. 3: Nebraska counties, cities and school districts oppose adopting TABOR](https://openskypolicy.org/nebraska-examiner-on-aug-3-nebraska-counties-cities-and-school-districts-oppose-adopting-tabor/) - State Sen. Julie Slama of Dunbar, who has criticized Gov. Jim Pillen’s property tax relief plan for costing many Nebraskans more while he benefits, touted her own proposal for a "Taxpayer Bill of Rights" on Saturday. In its story, the Nebraska Examiner noted testimony from former Colorado state Rep. Brad Young and Denver-based economist Chris
- [NTV on Aug. 5: Property tax plan sparks debate about economic impact on Nebraskans](https://openskypolicy.org/ntv-on-aug-5-property-tax-plan-sparks-debate-about-economic-impact-on-nebraskans/) - Governor Jim Pillen says reducing property taxes will make Nebraska more competitive. In a story, NTV noted analysis of the governor's proposal by OpenSky that shows Nebraskans who earn less than $140,000 a year will pay more in taxes and that only the top 20 percent of earners will see their overall tax bill decline.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/19/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-19-24/) - Weekly recap sharing the latest in fiscal policy news.
- [Understanding the Concept of “Hard Caps"](https://openskypolicy.org/understanding-the-concept-of-hard-caps/) - During the upcoming special session, Governor Jim Pillen has shared that he plans to introduce the concept of “hard caps” as a means to provide property tax relief for Nebraskans. Whether the caps in the plan would include cities, counties, school districts or other government subdivisions remains to be seen when specific legislation is introduced.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/26/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-26-24/) - Updates on the Nebraska Legislature's Special Sesssion and bills introduced so far.
- [Special Session Hearings Underway](https://openskypolicy.org/special-session-hearings-underway/) - The Nebraska Legislature convened in special session last week and began bill introduction, which will continue through Monday. Also beginning Monday will be hearings in the Revenue committee to gather public input on proposed legislation. OpenSky has begun analyzing legislation, and we will be prepared to offer in-person testimony. LB 7 LB 7 would create a
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/24/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-24-25/) - 75 Million OpenSky continues to monitor proposed cuts to Medicaid, a joint program between federal and state governments that provides health insurance coverage to more than 75 million people nationwide. The program, which is the single largest insurer in the country, finances about 42% of all births in the country, and pays for the care
- [5 things to know about the Governor's budget](https://openskypolicy.org/5-things-to-know-about-the-governors-budget/) - The OpenSky team is engaged in a thorough analysis and line-by-line review of the Governor’s proposed two-year budget, and will be tuned in closely to upcoming hearings in the Appropriations Committee. The state of Nebraska must balance its budget in the state’s General Fund. How that is achieved with a projected $432 million budget shortfall
- [3 Things We Know About a Special Session (So Far)](https://openskypolicy.org/3-things-we-know-about-a-special-session-so-far/) - OpenSky Policy Institute previews the upcoming special session of the Nebraska Legislature, slated to begin on July 25, 2024.
- [It’s time to Give to Lincoln!](https://openskypolicy.org/its-time-to-give-to-lincoln/) - May is finally here, which means we are kicking off our annual Give to Lincoln campaign! Over the next month, you will hear about the crucial work we have been doing at OpenSky to create equal opportunities for all Nebraskans — and we have been busy! This legislative session, our team worked tirelessly to: Bring
- [Substantial Bills to Have Public Hearings Today](https://openskypolicy.org/substantial-bills-to-have-public-hearings-today/) - Tuesday will see a busy lineup of hearings in the Legislature’s Revenue and Appropriations committees, including LB 1, which contains most of the components of the Nebraska Plan outlined by Governor Jim Pillen. OpenSky will be testifying on three key pieces of legislation. All hearings are open to the public and scheduled to begin at 9:30
- [Halftime Report: Special Session Hearings](https://openskypolicy.org/halftime-report-special-session-hearings/) - Special session hearings are halfway completed, with additional hearings scheduled today, tomorrow and Saturday in a variety of committees. The OpenSky team has been busy testifying and sending letters to highlight the need for careful consideration of a variety of measures, from luxury taxes to a cacophony of new sales taxes. The Education Committee begins
- [Holding the Line for Nebraska’s Future](https://openskypolicy.org/holding-the-line-for-nebraskas-future/) - After days of deliberation and a weekend of intense negotiations to seek to secure the necessary number of votes to overcome a filibuster, the Revenue Committee advanced AM 73 to LB 34 Monday afternoon, mere minutes after receiving a draft of the bill. This sets up a General File debate on a property tax relief
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (8/16/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-8-16-24/) - $122 Billion School districts across the country are facing budget crunches as ESSR, a $122 billion federal cash infusion targeted to mitigate the effects of the COVID-19 pandemic, sunsets next month. This, combined with declining enrollment and inflationary pressure is causing budget shortfalls that tee up difficult decisions for local governing bodies. In Nebraska, $546,290,147
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/6/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-6-24/) - $100,000 Indiana is the latest to join the list of states with outrageously expensive school voucher programs that attract primarily affluent students already enrolled in private schools. The average recipient of a state-funded scholarship to attend a private school in the state of Indiana is part of a family earning about $100,000 annually, according to
- [Omaha World-Herald on Sept. 13: Nebraska Supreme Court keeps two abortion questions, scholarship repeal on ballot](https://openskypolicy.org/omaha-world-herald-on-sept-13-nebraska-supreme-court-keeps-two-abortion-questions-scholarship-repeal-on-ballot/) - A slate of decisions from the Nebraska Supreme Court Friday kept an initiative to repeal a private school scholarship measure on the 2024 ballot. In its report, the Omaha World-Herald quoted OpenSky Executive Director Rebecca Firestone, who said: “We join Nebraska’s public school educators in celebrating the Supreme Court’s decision to preserve the right of
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/20/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-20-24/) - 1,351 Nebraska State Auditor Mike Foley issued a 26-page advisory letter warning state and local lawmakers about the potential consequences of rapidly increasing use of Tax Increment Financing (TIF) funds across the state. TIF projects allow developers to “freeze” property valuations on a parcel that would otherwise be unattractive for development, defined as “blighted” or
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/27/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-27-24/) - $4.4 billion Today is National Tourism Day, and according to the U.S. Travel Association, Nebraska business and leisure travel generated $376 million in 2022, the last year state-level data was made available. Compare that with Kansas, where $673 million was generated, South Dakota at $220 million or the king of tourism, California, which added $10.1
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/4/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-4-24/) - $553.5 million As a regular part of the two-year state budget process, Nebraska’s code agencies (state agencies who report directly to the Governor) recently submitted their FY26/FY27 budget requests. This is a preliminary step in the development of the budget proposal that the Governor will introduce to the Legislature’s Appropriations Committee at the start of
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/11/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-4-24-2/) - 81% A study released by Pew Research Center last month reported that 81% of voters surveyed indicated that the economy is among the most important issues they consider in the presidential election. The list also included Health Care in a distant second place at 65%, Supreme Court appointments at 63%, Foreign Policy at 62% and
- [OpenSky media release on growing inequality in Nebraska’s tax system](https://openskypolicy.org/opensky-media-release-on-growing-inequality-in-nebraskas-tax-system/) - LINCOLN – Nebraska’s tax system is upside-down, with affluent Nebraskans paying less than their fair share of household income to taxes relative to low- and middle-income families. Phased-in personal and corporate income tax cuts will widen that disparity. That’s according to the latest edition of the Institute on Taxation and Economic Policy’s Who Pays?, the
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/25/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-25-24/) - $3.2 Billion A recent study released by the Institute for Democracy, Education, and Access at the University of California, Los Angeles, estimates that the cost of tumultuous engagement with the country’s K-12 public schools reached $3.2 billion in the 2023-2024 school year. They distinguish this type of conflict from genuine democratic discussion and deliberation, which
- [KETV on Aug. 13: Nebraska legislators advance property tax legislation](https://openskypolicy.org/ketv-on-aug-13-nebraska-legislators-advance-property-tax-legislation/) - The Nebraska Legislature advanced a significantly trimmed-down version of the much-discussed property tax plan on Tuesday. The legislation no longer includes removal of sales tax exemptions or capping school district property tax levies. The story provided readers with OpenSky's response: “The legislature made a wise decision this evening by not voting to advance legislation that
- [KOLN-TV on Nov. 21: Nebraska schools could feel impact if U.S. Department of Education goes on chopping block](https://openskypolicy.org/koln-tv-on-nov-21-nebraska-schools-could-feel-impact-if-u-s-department-of-education-goes-on-chopping-block/) - President-elect Donald Trump has made it clear that he plans to at least shake up the U.S. Department of Education. In its story, KOLN-TV notes an OpenSky Policy Institute report on federal funding of special education in Nebraska. Read the story
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/1/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-1-24/) - $7.69 billion Economists estimate that Nebraska’s 2024 farm income will reach $7.69 billion, which would reflect a 17% year-over-year decrease, but rank as the third highest on record, according to the Center for Agricultural Profitability at the University of Nebraska-Lincoln, who joined forces with the Rural & Farm Policy Analysis Center at the University of
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (12/6/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-12-6-24/) - 75% Nebraska voters sent a clear message in last month’s election on paid sick leave, approving ballot measure 436 by a staggering 50-point margin, with nearly 75% of Nebraskans voting to pass the measure. Similar successful initiatives in Alaska and Missouri could signal support for nationwide policies regarding paid sick leave, even in traditionally conservative
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (12/13/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-12-13-24/) - 100,000 Prior to an injunction earlier this week, Health and Human Services officials expected 100,000 beneficiaries of the Deferred Action for Childhood Arrivals (DACA) program to become eligible to purchase a marketplace plan created by the Affordable Care Act (ACA). DACA, passed in 2012 and subsequently reauthorized, allowed individuals who were brought to the United
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (12/20/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-12-20-24/) - $2 billion Idaho schools will receive the second installment of payments this month designed to fix school buildings in serious disrepair after the state voted to authorize $2 billion in funds for such projects in March. The vote came after a scathing ProPublica report about how decades of neglect made schools unsafe and far from
- [Video: Insider Tips for Effective Engagement with your Senator](https://openskypolicy.org/video-insider-tips-for-effective-engagement-with-your-senator/) - Have you ever wondered what the best ways are to engage with your state Senator? Check out our video featuring Sen. Jana Hughes and a panel including legislative staff members. Interested in more information throughout the legislative session? Check out our YouTube Channel for more videos or subscribe to OpenSky updates. If you have an
- [OpenSky Policy Institute Statement on Unsuccessful Cloture Vote on LB 34](https://openskypolicy.org/opensky-policy-institute-statement-on-unsuccessful-cloture-vote-on-lb-34/) - LINCOLN — Below are statements from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone regarding LB 34, the proposal debated on Tuesday. “The legislature made a wise decision this evening by not voting to advance legislation that entails a regressive tax shift with poorly targeted property relief directing tax cuts to wealthy property owners at
- [OpenSky statement on General Fund Receipts for 2023-2024 Fiscal Year](https://openskypolicy.org/opensky-statement-on-general-fund-receipts-for-2023-2024-fiscal-year/) - LINCOLN — Below are statements from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone following the recent release of Fiscal Year Tax Receipts from the Nebraska Department of Revenue and the meeting of the Tax Rate Review Committee. “Fiscal year net receipts came in very close to projections, meaning predictions were relatively accurate and the
- [Nebraska Examiner on July 2: Commentary: Making wise decisions on a tax shift](https://openskypolicy.org/nebraska-examiner-on-july-2-commentary-making-wise-decisions-on-a-tax-shift/) - Earlier this year, the governor and the Legislature tried and failed to develop a workable plan to reduce Nebraska property taxes through increases in sales taxes. Ahead of a special session, OpenSky Executive Director Rebecca Firestone wrote that "rather than making grand promises on speculative revenue, we could discuss less expensive, more targeted forms of
- [Omaha World-Herald on May 12: Midlands Voices: Fair tax policy in Nebraska can’t have winners and losers](https://openskypolicy.org/omaha-world-herald-on-may-12-midlands-voices-fair-tax-policy-in-nebraska-cant-have-winners-and-losers/) - Property taxes were a primary focus of the Nebraska Legislature’s recently completed session, but with no consensus emerging on how to fund property tax reductions, senators are expected to return to Lincoln for a special session later this year. In an op-ed, OpenSky Executive Director Rebecca Firestone wrote that finding agreement on specific revenue-raising mechanisms
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/17/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-17-25/) - $225 billion As the work of the 119th Congress begins in earnest, a key campaign promise of the incoming administration may become one of the first items tackled. The body will consider raising, or otherwise retooling, the cap on SALT tax deductions, the ability of individuals to deduct state and local taxes paid on their
- [Nebraska Public Media on Oct. 22: Legislators, tax experts preview upcoming debates on Nebraska tax policy](https://openskypolicy.org/nebraska-public-media-on-oct-22-legislators-tax-experts-preview-upcoming-debates-on-nebraska-tax-policy/) - OpenSky Policy Institute Executive Director Rebecca Firestone was a featured speaker at a forum focusing on tax issues ahead of the 2025 Legislative session. Read the story
- [Nebraskans Vote to Repeal LB1402’s Voucher Scheme](https://openskypolicy.org/nebraskans-vote-to-repeal-lb1402s-voucher-scheme/) - Lincoln, NE -- It took two years, two successful petition drives, and more than 200,000 signatures from Nebraskans to ensure voters could decide at the ballot box whether they support giving public funds to private schools. The answer – for the fourth time in the state’s electoral history – is no.* A coalition of Nebraska non-profit
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/15/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-15-24/) - $1.1 billion Iowa legislators will navigate a $1.1 billion budget shortage when they convene in January, largely driven by an aggressive income tax cut and a school voucher program that has eclipsed initial budget estimates. The 3.8% flat tax stands to benefit the wealthiest Iowans far more than low and middle-income families, according to analysis
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/22/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-22-24/) - $432 million On Wednesday, Nebraska’s Tax Rate Review Committee projected a $432 million budget shortfall for the upcoming FY26-FY27 biennium, nearly $490 million below what was expected after the conclusion of the 2024 special session in August. The Legislature will set the budget for the upcoming biennium in 2025. The Committee’s report cites three main
- [Lincoln Journal Star on July 30: Local View: It’s time to talk about real economic development in Nebraska](https://openskypolicy.org/lincoln-journal-star-on-july-30-local-view-its-time-to-talk-about-real-economic-development-in-nebraska/) - Lincoln Journal Star on July 30: Local View: It’s time to talk about real economic development in Nebraska Economic development has a new brand in Nebraska – “Good Life. Great Opportunity.” With this new brand, it is time for new conversations about focused policies and targeted investments that will truly build the kind of economy
- [Omaha World-Herald on Dec. 31: Midlands Voices: On heels of tax cuts, it’s time to prioritize shared prosperity](https://openskypolicy.org/omaha-world-herald-on-dec-31-midlands-voices-on-heels-of-tax-cuts-its-time-to-prioritize-shared-prosperity/) - Ahead of the 2024 legislative session, Dr. Rebecca Firestone listed priorities for OpenSky Policy Institute in an Op-Ed published in the Omaha World-Herald. "As we embark on the 2024 legislative session," Firestone wrote, "OpenSky Policy Institute will support policymakers to make measured, evidence-based decisions that work to achieve a Nebraska where prosperity is not an
- [Making Our List and Checking it Twice: OpenSky’s Holiday Recap ](https://openskypolicy.org/making-our-list-and-checking-it-twice-openskys-holiday-recap/) - It’s been an incredibly busy year at OpenSky, navigating the regular legislative session, saying goodbye to legislators who will not be returning in January, navigating the heat (both literal and figurative!) in a July special session, helping to defeat one of the largest tax shifts in Nebraska history, linking arms with partners to support continued
- [Insider Tips for Effective Engagement with your Senator](https://openskypolicy.org/insider-tips-for-effective-engagement-with-your-senator/) - Have you ever wondered what the best ways are to engage with your state Senator? Email? Written letter? Hearing testimony? Singing telegram?!? Hosted by Senator Jana Hughes, our virtual panel will feature four current legislative staff members who have seen it all when it comes to constituent engagement. They'll offer pro tips on how to
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/10/25)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-10-25/) - 88% A recent report by the Tax Foundation indicated that 88% of respondents believe that the United States federal tax code needs reform. This was part of a broader study to assess current sentiment around federal taxes, as well as mastery of key concepts related to taxation. Younger and middle-aged respondents (18-45) generally demonstrated a
- [5 Reasons We Love Nebraska’s Public Schools](https://openskypolicy.org/5-reasons-we-love-nebraskas-public-schools/) - It’s I Love Public Schools Day here in Nebraska! Today and every day, at OpenSky we are proud supporters of the smart investments our communities make in their public schools, which provide for our future workforce, economic opportunity and democratic way of life. While we have work to do as a state to close the
- [OpenSky announces release of 'Looking for Clarity: An Overview of Nebraska Budget and Tax Policy'](https://openskypolicy.org/opensky-announces-release-of-looking-for-clarity-an-overview-of-nebraska-budget-and-tax-policy/) - OpenSky announces release of 'Looking for Clarity: An Overview of Nebraska Budget and Tax Policy' Budget and tax policy decisions directly affect all of us, yet for the majority of Nebraskans, fiscal policy is something discussed and debated by in the halls of the capitol, not around the dinner table. Legal jargon and the dense
- [News Release: Tax Proposal would create 2nd largest deficit on record in Nebraska](https://openskypolicy.org/news-release-tax-proposal-would-create-2nd-largest-deficit-on-record-in-nebraska/) - News Release: Tax Proposal would create 2nd largest deficit on record in Nebraska For release: March 6, 2012 A new analysis conducted by OpenSky Policy Institute shows that the new tax cut proposal under consideration by the Revenue Committee would create the 2nd largest deficit in Nebraska in at least the last 15 years, and
- [Governor's Budget Proposal Does Little to Restore Cuts to K-12 Schools](https://openskypolicy.org/governors-budget-proposal-does-little-to-restore-cuts-to-k-12-schools/) - Governor's Budget Proposal Does Little to Restore Cuts to K-12 Schools The budget proposal outlined by the governor today would do little to help schools make up for deep cuts experienced in recent years, and provides less funding than current law already requires. The portion of Nebraska’s economy being invested in state aid to schools
- ["Real Taxpayers of Nebraska" and increased state aid to K-12 education](https://openskypolicy.org/real-taxpayers-of-nebraska-and-increased-state-aid-to-local-governments/) - Today we’ll share an infographic that shows how infusing an additional $154 million in state aid to local governments such as school districts would affect our “Real Taxpayers of Nebraska.”
- [Frequently asked questions about LB 280](https://openskypolicy.org/frequently-asked-questions-about-lb-280/) - Learn more about how LB 280 would affect taxpayers and school finance in Nebraska.
- [How Nebraska funds K-12 education](https://openskypolicy.org/opensky-releases-k-12-funding-report/) - OpenSky's "Investing in Our Future: An Overview of Nebraska’s Education Funding System" helps break down the complex issue of K-12 funding in Nebraska in order to promote a dialogue on the vital issue of how we pay for our public schools.
- [Corporate income tax cuts don’t cause economic growth](https://openskypolicy.org/corporate-income-tax-cuts-dont-cause-economic-growth/) - Corporate income tax cuts don’t cause economic growth Download a printable PDF of this report. Reducing corporate income taxes in Nebraska is not a strategy that will lead to more jobs and a strong economy. That’s because extensive data shows that no clear relationship exists between corporate income tax cuts and economic growth or employment.
- [Looking for Clarity](https://openskypolicy.org/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.
- [Appropriations budget: Appropriations up, funding restoration slow](https://openskypolicy.org/appropriations-budget-appropriations-up-funding-restoration-slow/) - A decade-long decline in state spending will come to an end if the Legislature’s Appropriations Committee budget is adopted. The committee's recommendations call for a 5.2 percent average annual increase in General Fund appropriations this biennium, but it's important to note that appropriations only grew at a 1.1 percent average over the previous four years. As such, the budget would be a small first step toward restoration of support in key budget areas such as education, transportation and infrastructure, and health and human services.
- [OpenSky releases 'Looking for Clarity'](https://openskypolicy.org/opensky-releases-looking-for-clarity/) - OpenSky releases 'Looking for Clarity' After months of planning, research, writing and editing, we have proudly released OpenSky’s foundational primer, 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 them into a concise, manageable summary of how Nebraska
- [Nebraska Income Tax Expenditures](https://openskypolicy.org/nebraska-income-tax-expenditures/) - Nebraska Income Tax Expenditures Personal Income Tax Expenditures (PIT) For both individual taxpayers and businesses Nebraska Itemized Deductions -- Taxpayers can choose Nebraska standard or federal itemized deductions based on which deduction is larger. Does not include federal deduction for Nebraska income taxes paid. Nebraska Standard Deduction -- Taxpayers can choose the standard deduction for
- [OpenSky Analysis of LB970](https://openskypolicy.org/opensky-analysis-of-lb970/) - OpenSky Analysis of LB970 Click here to read our position on LB970. The Governor's proposed tax cuts would create a $660 million deficit. A majority of the cuts help the rich, not the middle class.
- [OpenSky Analysis of LB970 Income Tax Cuts Going to Non-Nebraskans](https://openskypolicy.org/opensky-analysis-of-lb-970-income-tax-cuts-going-to-non-nebraskans/) - OpenSky Analysis of LB970 Income Tax Cuts Going to Non-Nebraskans Of the individual income tax cuts proposed under LB970, 7.2% - 9.5% would go to non-Nebraskans, sending $20-$26 million out of state. Sources: Nebraska Department of Administrative Services Budget Division, “Mid-Biennium Budget Adjustments, 2011–2013 Biennium” http://budget.ne.gov/das_budget/budget12/midbienniumbook12.pdf Nebraska Department of Revenue, “Nebraska Individual Income
- [OpenSky Analysis of Proposed Amendment to LB970](https://openskypolicy.org/opensky-analysis-of-proposed-amendment-to-lb970/) - OpenSky Analysis of Proposed Amendment to LB970 Updated March 8th Proposed Changes to LB970 Still Unaffordable The most recent figures from the Appropriations Committee and LFO project a $461 million budget deficit for the 2013-2015 biennium, without the tax cuts proposed in LB970. Passing the tax cuts in LB970 – even as revised – would
- [OpenSky Analysis of Tax Cut Package as Amended](https://openskypolicy.org/opensky-analysis-of-tax-cut-package-as-amended/) - OpenSky Analysis of Tax Cut Package as Amended LB 970 -- the Governor's tax cut package -- has been amended by the Revenue Committee and will soon be debated by the full Legislature. The amendment would phase in the personal income tax cuts over three years. OpenSky Policy Institute has been compiling data on LB 970
- [OpenSky Initial Analysis of AM 2572 to LB 970](https://openskypolicy.org/opensky-analysis-of-am-2572-to-lb-970/) - OpenSky Initial Analysis of AM 2572 to LB 970 LB 970 would greatly increase the currently projected $462 million shortfall for the coming biennium, requiring major reductions to the budget as projected by the Appropriations Committee and LFO. Here is how the amended law would affect families of four at various income levels:
- [OpenSky Analysis of AM 2572 to LB 970 (Revised Tax Cut Package)](https://openskypolicy.org/opensky-analysis-of-am-2572-to-lb-970-revised-tax-cut-package/) - OpenSky Analysis of AM 2572 to LB 970 (Revised Tax Cut Package) OpenSky Policy Institute has been compiling data on LB 970, as revised under AM 2572. All references to LB 970 here are to the bill as amended. Here is a summary of our main conclusions: • LB 970 would create the second largest
- [OpenSky Analysis of Tax Cuts' Impact on School Funding](https://openskypolicy.org/opensky-analysis-of-tax-cuts-impact-on-school-funding/) - OpenSky Analysis of Tax Cuts' Impact on School Funding During the general file debate of LB 970, a number of questions were raised about the current assumptions of TEEOSA growth in the next biennium and how changing those assumptions would impact the amount of funding available for LB 970. Therefore, the purpose of this analysis
- [Tax study resources](https://openskypolicy.org/tax-study-resources-page/) - See a list of resources that can help you follow the Legislature’s Tax Modernization Committee study.
- [Property taxes in Nebraska](https://openskypolicy.org/property-taxes-in-nebraska/) - Get an overview of property taxes in Nebraska.
- [A golden opportunity for tax changes](https://openskypolicy.org/analysis-of-tax-committee-options-shows-opportunity-for-effective-change/) - After analyzing options for tax changes put forth by the Tax Modernization Committee, we believe some present a real opportunity to strengthen Nebraska and its economy.
- ["Real Taxpayers of Nebraska” and expanding the sales tax](https://openskypolicy.org/real-taxpayers-of-nebraska-and-expanding-the-sales-tax/) - See how expanding the state sales tax to about $150 million in more services would affect our "Real Taxpayers of Nebraska."
- [How Tax Modernization Committee options could impact ‘Real Taxpayers’](https://openskypolicy.org/how-tax-modernization-committee-options-could-impact-real-taxpayers/) - Find out how our “Real Taxpayers of Nebraska” would be affected by expanded sale taxes, increased state aid to K-12 schools, property tax circuit breakers, an increased property tax credit and cuts to the state's top income tax rate.
- [Policy brief: Back to the future -- Nebraska under a spending cap](https://openskypolicy.org/back-to-the-future-nebraska-under-a-spending-cap/) - Nebraska’s schools would be much poorer, its roads bumpier and its property taxes significantly higher if the state had to live for the past three decades under the kind of rigid spending limits that have been discussed around the state of late.
- [Policy brief: Typical family pays less tax in Nebraska than in most similar states](https://openskypolicy.org/typical-family-pays-less-tax-in-nebraska-than-in-most-similar-states/) - Middle-income Nebraskans pay relatively low taxes compared to their counterparts in eight nearby states with similar economies and tax structures.
- [Policy brief: Higher property taxes for most if Nebraska lowers agricultural land valuations](https://openskypolicy.org/higher-property-taxes-for-most-if-nebraska-lowers-agricultural-land-valuations/) - Policy brief: Higher property taxes for most if Nebraska lowers agricultural land valuations Taxing agricultural land at only 65 percent of its full market value – which is proposed in several bills currently before the legislature[1] -- would likely lead to service cuts or higher property taxes for the vast majority of Nebraskans. Tax increases
- [Policy brief: Income tax cut bills would decimate state budget, lead to cuts, property tax hikes](https://openskypolicy.org/income-tax-cut-bills-would-decimate-state-budget-lead-to-cuts-property-tax-hikes/) - A pair of bills to cut income taxes would blow holes in the state budget, aren’t aimed at the middle class and are not likely to grow the economy. Furthermore, the bills -- LB 1097 and LB 721 -- likely would lead to higher property taxes and cuts to investments in schools and other key services.
- [Policy brief: Rural Nebraskans pay more in combined property/income taxes](https://openskypolicy.org/rural-nebraskans-pay-more-in-combined-propertyincome-taxes/) - A look at the data debunks a common misconception regarding Nebraska’s farmers and ranchers and what they pay in taxes.
- [Policy Brief: 'Circuit breaker' in LB 186 provides targeted property tax reductions](https://openskypolicy.org/policy-brief-circuit-breaker-in-lb-186-a-way-to-provide-targeted-property-tax-reductions/) - Property tax “circuit breakers” like the one proposed in LB 186 are a way to provide targeted tax reductions to those whose property taxes are high in relation to their incomes.
- [Policy Brief: LB 357 would lead to budget cuts, benefits top earners](https://openskypolicy.org/policy-brief-lb-357-would-lead-to-budget-cuts-benefits-top-earners/) - In spite of its gradual implementation, LB 357 would leave future lawmakers with a budget crisis as they inherit a depleted cash reserve and the need to make continuous cuts to vital services like schools and health care.
- [Policy brief: Economic forecasts just one piece of the revenue puzzle](https://openskypolicy.org/policy-brief-economic-forecasts/) - We take a look at economic forecasts ahead of the next meeting of the Nebraska Economic Forecasting Advisory Board.
- [Policy brief: Bills would add needed oversight to Tax Increment Financing](https://openskypolicy.org/policy-brief-bills-would-add-needed-oversight-to-tax-increment-financing/) - Increased oversight of Tax Increment Financing – or (TIF) – which is the focus of two bills before the Legislature – would help ensure the programs work as intended while not creating unintended consequences that affect school funding and property taxes.
- [Policy brief: The gas tax and inflation](https://openskypolicy.org/policy-brief-the-gas-tax-and-inflation/) - Building and maintaining a strong transportation network is critical to sustained economic growth and vitality in our state. However, the value of the gas tax has not kept up with the rising costs of construction necessary to make these important investments in our roads and bridges.
- [Policy brief: More about the gas tax and inflation](https://openskypolicy.org/more-about-the-gas-tax-and-inflation/) - On average, Nebraskans paid nearly $1,200 more annually for gas per car in 2013 than they did in 1993. However, in 2013, Nebraskans paid just $3 more in state gas taxes per car than they did in 1993, and they actually paid $12 less than they did in 2003.
- [Policy brief -- Assessment cap would create more problems than it solves](https://openskypolicy.org/policy-brief-assessment-cap-creates-more-issues-than-it-solves/) - Shortfalls for schools and other localities, tax shifts and disparate impacts on agricultural land owners would occur under the assessment growth cap proposed in LB 958. Such unintended consequences are why the Lincoln Institute of Land Policy wrote that assessment caps are “among the least effective, least equitable, and least efficient strategies available for providing property tax relief.”
- [Policy brief -- Infrastructure is important, so is a strong cash reserve](https://openskypolicy.org/policy-brief-infrastructure-is-important-so-is-a-strong-cash-reserve/) - Strong transportation infrastructure is vital to a state’s economic health. However, proposed withdrawals from the state’s rainy day fund to fund transportation infrastructure would leave Nebraska vulnerable to cuts and tax increases when the economy takes a downturn.
- [Policy brief -- LB 337 not aimed at middle class, small business](https://openskypolicy.org/policy-brief-lb-337-not-aimed-at-middle-class-small-business/) - Under LB 337, a Nebraskan in the top 1 percent of incomes would would receive an average tax cut of about $5,810 a year; a middle-income earner would receive about $39 annually on average; and the lowest-earning taxpayer would, on average, receive no tax cut.
- [Policy brief: Income tax bills good for wealthy and non-residents](https://openskypolicy.org/policy-brief-income-tax-bills-good-for-wealthy-and-non-residents/) - LB 452 and LB 380 would provide large income tax cuts to wealthy Nebraskans and do little-to-nothing for the middle-class or small businesses
- [Policy brief - Amid budget woes, plan calls for tax cuts for the wealthy](https://openskypolicy.org/5952-2/) - LB 461, the tax-cut package put forth by the Revenue Committee, is first and foremost an income tax cut for wealthy Nebraskans and the proposal does little to truly address property tax relief.
- [Real Taxpayers of Nebraska and LB 461](https://openskypolicy.org/real-taxpayers-of-nebraska-and-lb-461/) - See how LB 461's tax changes would affect our Real Taxpayers of Nebraska.
- [Policy brief - Federal tax changes and what they mean for Nebraska](https://openskypolicy.org/policy-brief-federal-tax-changes-and-what-they-mean-for-nebraska/) - The close relationship between state and federal fiscal policies means tax changes currently being considered at the federal level could have a profound impact on Nebraska.
- [Policy brief – Federal tax plans no boon for middle-class Nebraskans](https://openskypolicy.org/policy-brief-federal-tax-plans-no-boon-for-middle-class-nebraskans/) - The tax plans being considered by Congress would offer big tax breaks to large corporations and the very wealthy, provide modest benefit to middle- and low-income Nebraskans and, in fact, cause many Nebraskans to pay more taxes.
- [Policy brief -- Beware of banking on revenue projections](https://openskypolicy.org/policy-brief-beware-of-banking-on-revenue-projections/) - Recent news of rosier revenue forecasts has triggered calls to use projected revenue surpluses to fund property tax cuts. However, basing ongoing fiscal obligations such as tax cuts or new spending on revenue projections is incredibly risky and could force future tax increases or funding cuts to vital services like Nebraska’s public schools.
- [OpenSky Executive Director Renee Fry testified before the Revenue Committee in opposition to LB 970](https://openskypolicy.org/opensky-executive-director-renee-fry-testified-before-the-revenue-committee-in-opposition-to-lb-970/) - OpenSky Executive Director Renee Fry testified before the Revenue Committee in opposition to LB 970 On Thursday, January 26th, OpenSky Executive Director Renee Fry testified before the Revenue Committee in opposition to LB 970. Even though we’re just getting up and running here at OpenSky, we felt compelled to testify because two very important pieces
- [Who We Are](https://openskypolicy.org/who-we-are/) - Who We Are OpenSky Policy Institute is an independent, educational organization dedicated to improving the understanding of budget policy by disseminating timely, clearly-written, and visually appealing analyses through a variety of media.
- [Our Goal](https://openskypolicy.org/our-goal/) - Our Goal The goal of OpenSky Policy Institute is to put the state on a sustainable long-term growth path that will balance the needs of its citizens with the capacity of the revenue structure.
- [What We Do](https://openskypolicy.org/what-we-do-2/) - What We Do OpenSky Policy Institute seeks to improve the tone of the public discourse about fiscal issues in Nebraska by sharing ideas and information to stimulate a dialogue, involving a wide spectrum of citizens in the discussion.
- [OpenSky Profile: Executive Director Renee Fry](https://openskypolicy.org/opensky-profile-executive-director-renee-fry/) - OpenSky Profile: Executive Director Renee Fry When you ask OpenSky Policy Institute’s founding director Renee Fry why she decided to lead a new voice in Nebraska policy, her answer is surprisingly simple. “I felt that good data about budget and tax issues was lacking and saw an opportunity to help improve it,” said Fry. It’s
- [Nebraska had ninth-worst economic growth in 2011](https://openskypolicy.org/nebraska-had-ninth-worst-economic-growth-in-2011/) - Nebraska had ninth-worst economic growth in 2011 On Tuesday, the United States Bureau of Economic Analysis (BEA) released statistics showing that in 2011, the United States economy enjoyed modest 1.5% growth nationwide. According to the BEA, 43 states and the District of Columbia increased their inflation-adjusted gross domestic product (real GDP) in 2011. However, Nebraska’s
- [OpenSky Profile: Policy Analyst Dylan Grundman](https://openskypolicy.org/opensky-profile-policy-analyst-dylan-grundman/) - OpenSky Profile: Policy Analyst Dylan Grundman Since graduating from Omaha North High School, OpenSky Policy Analyst Dylan Grundman’s Nebraska loyalty has been tested through and through. Grundman has bid farewell to Nebraska life three times, each time returning better equipped to tackle his passion of helping make “the good life” in his home state even
- [New analysis compares competing tax cut extension plans](https://openskypolicy.org/new-analysis-compares-competing-tax-cut-extension-plans/) - New analysis compares competing tax cut extension plans New analysis from the Institute on Taxation and Economic Policy (ITEP) and Citizens for Tax Justice (CTJ) provides in depth analysis of the differences between two competing proposals to extend the Bush tax cuts of 2001 and 2003. The plans, championed by Congressional Republicans and President Obama
- [State employee numbers drop to 17 year low](https://openskypolicy.org/state-employee-numbers-drop-to-17-year-low/) - State employee numbers drop to 17 year low An Omaha World Herald article published yesterday reported that the number of Nebraskans employed by the state in 2012 sits at a 17 year low. During Gov. Dave Heineman’s administration, 1,593 state jobs have cut, reducing the number of those drawing a state paycheck by 8 percent. Heineman attributes
- [OpenSky to Host Informational Breakfast July 19th](https://openskypolicy.org/open-sky-to-host-informational-breakfast-july-19th/) - OpenSky to Host Informational Breakfast July 19th By the time you finish Looking for Clarity: An Overview of Nebraska Budget and Tax Policy you’ll be well on your way to understanding the ins and outs of how Nebraska collects and spends revenue. But, as with any topic, there’s always more to learn. To help you
- [Cash Funds Spending by Category, FY 98-99 to FY 11-12](https://openskypolicy.org/cash-fund-spending-by-category-fy-98-99-to-fy-10-11/) - Cash Funds Spending by Category, FY 98-99 to FY 11-12 The two graphs below show trends in spending from Cash Funds as a share of the Nebraska economy for each spending category. The first graph shows all categories, while the second graph zooms in on some of the smaller categories. Click here to see this
- [K-12 Education](https://openskypolicy.org/k-12-education/) - K-12 Education K-12 Education: The only agency included in this category is the Department of Education. Most of the spending is devoted to public school aid, which is distributed to local school districts through a formula called TEEOSA (the Tax Equity and Educational Opportunities Support Act). Full list of agencies included: Department of
- [Agriculture, Environment, & Natural Resources](https://openskypolicy.org/agriculture-environment-natural-resources/) - Agriculture, Environment, & Natural Resources Agriculture, Environment, & Natural Resources: This category consists primarily of the departments of Natural Resources, Game and Parks, Environmental Quality, and Agriculture. Also included are several smaller agencies such as the Dairy Board and Ethanol Board (full list below). Nearly half of this category is funded through Cash Funds, notably
- [General and Cash Fund Revenues Combined, FY 10-11](https://openskypolicy.org/general-and-cash-fund-revenues-combined-fy-10-11/) - General and Cash Fund Revenues Combined, FY 10-11 Note: this graph will be updated with FY 11-12 data as that information becomes available. This graph combines what might be considered "state-source" revenues -- all taxes, fees, and other revenues that are collected in Nebraska and spent through the General Fund and Cash Funds. Click here to see
- [Cash Funds Spending by Category, FY 11-12](https://openskypolicy.org/cash-fund-spending-by-category-fy-10-11/) - Cash Funds Spending by Category, FY 11-12 The graph below shows the distribution Nebraska Cash Funds spending by budget category. The most prominent example of Cash Fund spending is highway and road construction/maintenance funded primarily by gasoline and motor vehicle taxes and fees. Click here to see how Cash Fund spending in these categories has
- [Labor and Economic Development](https://openskypolicy.org/labor-and-economic-development/) - Labor and Economic Development Labor and Economic Development: This category consists of the Department of Labor, Department of Economic Development, and the Rural Development Commission. An example of Cash Funds spending in this category is the Travel and Tourism Division, which is funded through a one percent lodging tax. (Note: The spike in Federal Funds
- [Spending by Fund Source, FY 11-12](https://openskypolicy.org/spending-by-fund-source-fy-10-11/) - Spending by Fund Source, FY 11-12 This graph shows total spending from the General Fund, Cash Funds, and Federal Funds in FY 11-12. Click here to return to Chapter 2 - State Spending. Sources: Department of Administrative Services Accounting Division and Legislative Fiscal Office
- [Total State and Federal Revenues, FY 11-12](https://openskypolicy.org/total-state-and-federal-revenues-fy-10-11/) - Total State and Federal Revenues, FY 11-12 This graph combines most major revenues flowing into the state budget, including state taxes and fees, as well as federal revenues. Click here to see how Nebraska spends these funds. Or go back to Primer Extras: Chapter 3 - State Revenue. Please note that due to data limitations, the source
- [General Fund Tax Revenues, FY 98-99 to FY 11-12](https://openskypolicy.org/general-fund-tax-revenues-fy-98-99-to-fy-10-11/) - General Fund Tax Revenues, FY 98-99 to FY 11-12 Here we see each major type of General Fund tax revenue as a share of the economy over time. Click here to learn more about how these funds are spent. Or go back to Primer Extras: Chapter 3 - State Revenue. Sources: Department of Administrative Services Accounting Division Annual
- [Nebraska Now Faces Second-Largest Projected Budget Shortfall On Record](https://openskypolicy.org/nebraska-now-faces-second-largest-projected-budget-shortfall-on-record/) - Nebraska Now Faces Second-Largest Projected Budget Shortfall On Record The data below are expressed in graphical form in Figure 9 of the primer. The long-term shortfall projected in 2012 was the second-largest as a share of the budget in at least 16 years. Click here to return to Chapter 5 - Evaluating Nebraska's Tax System. Sources: Legislative
- [General Fund Spending by Category, FY 98-99 to FY 11-12](https://openskypolicy.org/general-fund-spending-by-category-fy-98-99-to-fy-10-11/) - General Fund Spending by Category, FY 98-99 to FY 11-12 The two graphs below show trends in spending from the General Fund as a share of the Nebraska economy for each spending category. The first graph shows all categories, while the second graph zooms in on some of the smaller categories. Click here to see
- [Humanities](https://openskypolicy.org/humanities/) - Humanities Humanities: This category consists of Educational Telecommunications (NET television and radio), Historical Society, Library Commission, and Arts Council. Full list of agencies included: Arts Council Bicentennial Commission Hall of Fame/Ft Robinson Historical Landmarks Historical Society Library Commission NETC (Note: Some agencies listed may have been eliminated or merged, but are included in the
- [Cash Fund Revenues, FY 10-11](https://openskypolicy.org/cash-funds-revenues-fy-10-11/) - Cash Fund Revenues, FY 10-11 Note: this graph will be updated with FY 11-12 data as that information becomes available. This graph shows Cash Fund revenues in FY 10-11, which come from taxes, fees, charges, and also transfers from other funds. Click here to see how Nebraska spends these Cash Funds. Or go back to Primer Extras: Chapter
- [Total Spending from General, Cash, and Federal Funds by Category, FY 98-99 to FY 11-12](https://openskypolicy.org/total-spending-from-general-cash-and-federal-funds-by-category-fy-98-99-to-fy-10-11/) - Total Spending from General, Cash, and Federal Funds by Category, FY 98-99 to FY 11-12 The two graphs below show trends in spending from General, Cash, and Federal Funds as a share of the Nebraska economy for each spending category. The first graph shows all categories, while the second graph zooms in on some of
- [Total State-Source Spending (General and Cash Funds combined) by Category, FY 11-12](https://openskypolicy.org/total-state-source-spending-general-and-cash-funds-combined-by-category-fy-10-11/) - Total State-Source Spending (General and Cash Funds combined) by Category, FY 11-12 The graph below shows spending in each category, leaving out Federal Funds to focus on "state-source spending" -- money raised within Nebraska through taxes and fees that go into the General Fund and Cash Funds. Click here to see how state-source spending in these
- [Primer Extras: Chapter 3 - State Revenue](https://openskypolicy.org/primer-extras-chapter-3-state-revenue/) - Primer Extras: Chapter 3 - State Revenue Chapter 3 - State Revenue Our primer focuses on Nebraska's General Fund, because this is the primary account of the state at the center of our budget debates, where most tax dollars are deposited to support general state functions. But federal dollars also pass through the state's Federal
- [Many Commonly Taxed Services Not Taxed in Nebraska](https://openskypolicy.org/many-commonly-taxed-services-not-taxed-in-nebraska/) - Many Commonly Taxed Services Not Taxed in Nebraska A 2009 study estimated that Nebraska could gain nearly $500 million in sales tax revenue each year by expanding the sales tax base to all "feasibly taxable" services, defined as "all household purchases of services other than health care, housing, education, legal, banking, public transit, insurance, and
- [General Fund Spending by Category, FY 11-12 (Figure 2 in primer)](https://openskypolicy.org/general-fund-spending-by-category-fy-10-11-figure-2-in-primer/) - General Fund Spending by Category, FY 11-12 (Figure 2 in primer) The graph below shows how money from Nebraska's General Fund is spent. This fund is the largest piece of the state budget and the primary focus of our budget debates, as explained in Chapter 2 of the primer. Click here to see how General
- [Higher Education](https://openskypolicy.org/higher-education/) - Higher Education Higher Education: This category consists of the University of Nebraska, Nebraska State Colleges, Community Colleges, and the Coordinating Commission for Postsecondary Education. Cash Funds in this category include tuition and fees paid by students, but not proceeds of business-like enterprises such as dormitories and food sales. Full list of agencies included: Community
- [Primer Extras: Chapter 4 - Tax Expenditures](https://openskypolicy.org/primer-extras-chapter-4-tax-expenditures/) - Primer Extras: Chapter 4 - Tax Expenditures Chapter 4 - Tax Expenditures As Chapter 4 in the primer explains, Nebraska's bottom line is affected as much by tax breaks -- known as "tax expenditures" -- as by spending through the appropriations process. The graph below gives additional detail on the types of tax expenditures used
- [State Aid and Local Tax Trends Have Mirrored Each Other, FY 79-80 to FY 09-10](https://openskypolicy.org/state-and-local-tax-trends-have-mirrored-each-other-fy-89-90-to-fy-08-09/) - State Aid and Local Tax Trends Have Mirrored Each Other, FY 79-80 to FY 09-10 Though local taxes and spending are not technically part of the state budget, local governments partner with the state to fund and provide many crucial public services. K-12 education, funded through a mix of local taxes, state aid, and federal
- [Transportation and Infrastructure](https://openskypolicy.org/transportation-and-infrastructure/) - Transportation and Infrastructure Transportation and Infrastructure: This category consists of Capital Construction, Public Service Commission, Railway Council, and the departments of Aeronautics, Motor Vehicles, and Roads. Most of this category is funded through motor fuels taxes and motor vehicle sales taxes, which are deposited into the Highway Trust Fund and then transferred into Cash Funds
- [State-Source Spending (General and Cash Funds Combined) by Category, FY 98-99 to FY 11-12](https://openskypolicy.org/state-source-spending-general-and-cash-funds-combined-by-category-fy-98-99-to-fy-10-11/) - State-Source Spending (General and Cash Funds Combined) by Category, FY 98-99 to FY 11-12 The two graphs below show trends in spending from General and Cash Funds as a share of the Nebraska economy for each spending category. The first graph shows all categories, while the second graph zooms in on some of the smaller
- [Estimate of Revenue Losses from Specific Untaxed Services](https://openskypolicy.org/estimate-of-revenue-losses-from-specific-untaxed-services/) - Estimate of Revenue Losses from Specific Untaxed Services The table below was produced by the Committee on Revenue in 2009. Out of the 168 services that are taxed in at least one state, the Committee focused on approximately 30 services that are taxed in at least two of Nebraska's neighboring states, and provided estimates for
- [Federal Funds Spending by Category, FY 11-12](https://openskypolicy.org/federal-fund-spending-by-category-fy-10-11/) - Federal Funds Spending by Category, FY 11-12 The graph below shows how much of Nebraska's Federal Funds goes to each spending category. Federal Funds account for more than one of every three dollars spent by the state, and are typically dedicated to these particular purposes by the federal government. The Medicaid & Children's Health category,
- [Health and Human Services (Non-Medicaid)](https://openskypolicy.org/health-and-human-services-non-medicaid/) - Health and Human Services (Non-Medicaid) Health and Human Services (Non-Medicaid): 99 percent of this category is the Department of Health and Human Services. Also included are a few small related agencies, such as Veteran’s Affairs and the Commission for the Deaf and Hard of Hearing (full list below). Cash Funds in this category include tobacco
- [Spending by Fund Source, FY 98-99 to FY 11-12](https://openskypolicy.org/spending-by-fund-source-fy-98-99-to-fy-10-11/) - Spending by Fund Source, FY 98-99 to FY 11-12 This graph shows spending from each major fund source as a share of the Nebraska economy over time. General Fund spending has decreased while Cash Funds spending has held fairly steady. Federal Funds have increased, particularly in recent years due to economic stimulus spending. More details are
- [Medicaid & CHIP](https://openskypolicy.org/medicaid-chip/) - Medicaid & CHIP Medicaid & CHIP: This category consists of only Medicaid and the Children’s Health Insurance Program. The federal government provides matching funds for every dollar Nebraska spends on these programs. Full list of agencies included: Medicaid (part of Health and Human Services agency) Children's Health Insurance (part of Health and Human Services agency) Sources
- [Federal Funds Spending by Category, FY 98-99 to FY 11-12](https://openskypolicy.org/federal-fund-spending-by-category-fy-98-99-to-fy-10-11/) - Federal Funds Spending by Category, FY 98-99 to FY 11-12 The two graphs below show trends in spending from Federal Funds as a share of the Nebraska economy for each spending category. The first graph shows all categories, while the second graph zooms in on some of the smaller categories. Click here to see this
- [Primer Extras: Chapter 5 - Evaluating Nebraska's Tax System](https://openskypolicy.org/primer-extras-chapter-5-evaluating-nebraskas-tax-system/) - Primer Extras: Chapter 5 - Evaluating Nebraska's Tax System Chapter 5 explores some of the strengths and weaknesses of Nebraska's tax system. Additional detail on some of the key points is available in the graphs below. Graphs: Nebraska Now Faces Second-Largest Projected Budget Shortfall On Record Primer Page 22: State Aid and Local Tax Trends Have
- [Public Safety and Law Enforcement](https://openskypolicy.org/public-safety-and-law-enforcement/) - Public Safety and Law Enforcement Public Safety and Law Enforcement: About half of this category is the Department of Corrections. The Supreme Court, State Patrol, and Attorney General make up most of the rest. Many small regulatory and licensing agencies are also included here, such as the Liquor Commission, Department of Banking and Finance, and
- [Federal Revenues Have Grown as Share of Nebraska Budget](https://openskypolicy.org/federal-revenues-have-grown-as-share-of-nebraska-budget/) - Federal Revenues Have Grown as Share of Nebraska Budget As shown in the graph below, federal revenues as a percentage of total revenues have increased since the early 1990s, particularly in recent years due to temporary federal stimulus spending. Click here to see how Federal Funds are spent in Nebraska. Or go back to Primer Extras: Chapter
- [General Fund Revenues and Expenditures, FY 98-99 to FY 11-12](https://openskypolicy.org/general-fund-revenues-and-expenditures-fy-98-99-to-fy-10-11/) - General Fund Revenues and Expenditures, FY 98-99 to FY 11-12 General Fund revenues and expenditures have both declined as a share of the economy, as seen in the graph below. Tax revenues decreased slightly slower than spending over this time period, partly because strong revenue gains in the middle of the 2000s were used to
- [Primer Extras: Chapter 2 - State Spending](https://openskypolicy.org/primer-extras-chapter-2-state-spendin/) - Primer Extras: Chapter 2 - State Spending Chapter 2 - State Spending Our primer focuses on Nebraska's General Fund, because this is the primary account of the state at the center of our budget debates. But federal dollars also pass through the state's Federal Funds, and many state services are funded by user fees and
- [Total Spending from General, Cash, and Federal Funds by Category, FY 11-12](https://openskypolicy.org/total-spending-from-general-cash-and-federal-funds-by-category-fy-10-11/) - Total Spending from General, Cash, and Federal Funds by Category, FY 11-12 The graph below shows spending in each category, from all major fund sources, including the General Fund, Cash Funds, and Federal Funds. Click here to see how spending in these categories has changed over time. More details are available back at our Primer Extras: Chapter
- [General Government](https://openskypolicy.org/general-government/) - General Government General Government: This category is mostly the Department of Revenue, whose largest expenditure is payments to certain elderly and disabled homeowners through the Homestead Exemption program. Also included are the Retirement Board, Legislative Council, Department of Administrative Services, and the offices of the Auditor, Governor, Lt. Governor, Treasurer, Secretary of State, etc. (full
- [Majority of federal income tax exempt Nebraskans are employed](https://openskypolicy.org/majority-of-federal-income-tax-exempt-nebraskans-are-employed/) - Majority of federal income tax exempt Nebraskans are employed Recently, we’ve been hearing a lot of chatter in the news about the 47% of the population that doesn’t owe federal income tax. So how does Nebraska compare to the rest of the nation? We found that 38.9 percent of Nebraskans don’t owe federal income tax,
- [Feeling the Squeeze - The Negative Effects of Eliminating Nebraska's Inheritance Tax](https://openskypolicy.org/inheritance-tax/) - Feeling the Squeeze - The Negative Effects of Eliminating Nebraska's Inheritance Tax If Nebraska lawmakers follow through on a proposal to eliminate the state’s inheritance tax, many counties will find it hard to keep roads safe and support businesses, and property tax increases will be highly likely in many counties, according to a report from
- [“Revenue neutral” claims raise an eyebrow](https://openskypolicy.org/revenue-neutral-claims-raise-an-eyebrow/) - “Revenue neutral” claims raise an eyebrow Download a printable PDF of this report. Department of Revenue estimates shed significant doubt on claims that LB 405 and LB 406 would be revenue neutral for Nebraska’s budget. The bills call for cuts and reductions to the state’s income tax in favor of increased sales taxes. Eliminated sales
- [80 percent of Nebraskans would see tax increases if income taxes are cut](https://openskypolicy.org/80-percent-of-nebraskans-would-see-tax-increases-if-income-taxes-are-cut/) - 80 percent of Nebraskans would see tax increases if income taxes are cut A move to cut income taxes in favor of higher sales taxes will lead to tax increases for 80 percent of Nebraskans, a report by the OpenSky Policy Institute shows. “State economies flourish when policies are enacted that strengthen the middle class.
- [Personal income tax cuts don’t spur economic growth](https://openskypolicy.org/personal-income-taxes-dont-affect-economic-growth/) - For numerous reasons, claims that reducing the personal income tax in Nebraska will promote economic growth are unsubstantiated. Whether one looks at overall economic growth, employment levels or small-business job creation, data from across the United States show no clear relationship between personal income taxes and a state’s economic well-being.
- [Nebraska lawmakers right to be cautious of revenue projections](https://openskypolicy.org/nebraska-lawmakers-right-to-be-cautious-of-revenue-projections/) - A recent Rockefeller Institute State Revenue Report indicates that much of the recent uptick in state revenues around the nation is likely to be temporary.
- [A memo on Medicaid growth](https://openskypolicy.org/a-memo-on-medicaid-expansion/) - Read a memo we sent to Nebraska State Senators on Tuesday morning regarding Medicaid growth. We completed the memo as a request from Sen. Jeremy Nordquist.
- [Forecasting board gives nod to state’s strong economy](https://openskypolicy.org/forecasting-board-gives-nod-to-states-strong-economy/) - A sign of Nebraska’s strengthening economy came from the Nebraska Economic Forecasting Advisory Board on Thursday as it predicted a $53 million increase over February’s 2013-15 biennium revenue projections. The board also anticipated a $125 million increase in the state’s Cash Reserve Fund – or “Rainy Day Fund” due to a one-time increase in personal income tax receipts, a phenomenon that this Rockefeller Institute report shows many states will experience this year. But the news should be met with cautious optimism.
- [Nebraska taxes at a glance](https://openskypolicy.org/nebraska-taxes-at-a-glance/) - As the Tax Modernization Committee starts its study of the Nebraska Tax Code, get an overview of the state's tax system.
- [June Revenues Bring Good News for Rainy Day Fund](https://openskypolicy.org/june-revenues-bring-good-news-for-rainy-day-fund/) - Thanks to a one-time $125 million windfall this spring and strong revenues just reported for the month of June, Nebraska's Rainy Day Fund will rise to a reported $679 million, bringing our reserves up to the 16.7% minimum recommended by the Government Finance Officers Association (GFOA) for the first time since Fiscal Year 2008-2009.
- [Analysis shows large chunk of income-tax cut would leave Nebraska](https://openskypolicy.org/analysis-shows-large-chunk-of-income-tax-cut-would-leave-nebraska/) - OpenSky commissioned the Institute on Taxation and Economic Policy (ITEP) to forecast a hypothetical scenario in which the state cuts its top income tax rate to 5 percent. The analysis showed about 40 percent of the tax cut would leave the state.
- [OpenSky statement on Gov. Heineman's tax ideas](https://openskypolicy.org/opensky-statement-on-gov-heinemans-tax-ideas/) - Statements from OpenSky Policy Institute Executive Director Renee Fry about the ideas to cut income taxes and lower property taxes that were discussed by Gov. Dave Heineman on Wednesday.
- ["Real Taxpayers of Nebraska" and property tax circuit breakers](https://openskypolicy.org/real-taxpayers-of-nebraska-and-property-tax-circuit-breakers/) - This “Real Taxpayer” infographic shows how taxpayers would be impacted should the state enact a property tax circuit breaker. Property tax circuit breakers provide income tax credits to people who pay high property taxes in relation to their incomes.
- ["Real Taxpayers of Nebraska" and increasing the property tax credit](https://openskypolicy.org/real-taxpayers-of-nebraska-and-the-property-tax-credit/) - In this “Real Taxpayers of Nebraska” infographic, we examine what would happen should the state bolster its Property Tax Credit by $154 million, which is close to the amount of revenue the state would gain under the sales tax base expansion we examined earlier in this series.
- ["Real Taxpayers of Nebraska" and cutting the top income tax rate](https://openskypolicy.org/real-taxpayers-of-nebraska-and-cutting-the-top-income-tax-rate/) - Find out how would cutting the top income tax rate to 5.75 percent affect our "Real Taxpayers of Nebraska."
- [Property taxes have grown faster in states with tax and spending limits](https://openskypolicy.org/property-taxes-have-grown-faster-in-states-with-tax-and-spending-limits/) - Property taxes have grown faster in states with tax and spending limits As a follow up to our recent report that found spending growth caps in Nebraska would likely lead to higher property taxes and cuts to education, new analysis shows that states with constitutional limits on taxes and spending have seen property taxes increase
- [Data show middle class benefit of LB 1097 paltry compared to higher earners](https://openskypolicy.org/data-show-middle-class-benefit-of-lb-1097-paltry-compared-to-higher-earners/) - While some proponents of LB 1097 – a bill to cut Nebraska’s income taxes – talk about the bill’s benefit to the state’s middle class, a look at the data shows by far the biggest beneficiaries of the cut would be the state’s highest earners.
- [Tax cuts account for nearly half of potential new costs, projected spending still below pre-recession levels](https://openskypolicy.org/tax-cuts-account-for-nearly-half-of-potential-new-costs-projected-spending-still-below-pre-recession-levels/) - As of Monday, lawmakers have bills on the floor that would cost the state $414,640,410 through the next biennium if passed. Of that total, $166,266,922, or 40 percent, are for tax cuts.
- [April Tax Receipts Confirm Sluggish Economy](https://openskypolicy.org/april-tax-receipts-confirm-sluggish-economy/) - April Tax Receipts Confirm Sluggish Economy Revenue forecasts only part of the economic picture An announcement by the Nebraska Department of Revenue that April tax receipts were 7.2 percent below the projection reinforces that Nebraska’s economy -- like those of many states -- is still sluggish and in a slow recovery from the Great Recession.
- [Nebraska finishes year above revenue forecast, but growth still sluggish](https://openskypolicy.org/nebraska-finishes-year-above-revenue-forecast-but-growth-still-sluggish/) - Nebraska finishes year above revenue forecast, but growth still sluggish The state of Nebraska's Net General Fund receipts for fiscal year 2013-2014 were $4.117 billion -- which is 2.4% above the certified forecast of $4.021 billion. That means an extra $97 million for the cash reserve -- also known as the "rainy day fund." --
- [Policy Digest 11.13](https://openskypolicy.org/policy-digest-11-13/) - Policy Digest 11.13 State needs $10.2B for roads over 20 years The state needs to spend $10.2 billion on its highways and roads in the next 20 years. And with inflation, those needs could reach $14.6 billion, according to the Lincoln Journal Star. But, unlike previous years, the state is doing better on its highway funding
- [Policy Digest 12.5](https://openskypolicy.org/policy-digest-12-5/) - Policy Digest 12.5 Revenue Committee to release two key reports Two key reports being released next week by the Revenue Committee will help set the table for debate in the upcoming legislative session on two key issues: how Nebraska taxes agricultural land and possible changes to the state’s income tax system. Committee Chairman Sen. Galen
- [Our latest Policy Digest](https://openskypolicy.org/our-latest-policy-digest/) - Two key reports from the Revenue Committee will help set the table for debate in the upcoming legislative session.
- [OpenSky, others stand with Sen. Davis on LB 280](https://openskypolicy.org/opensky-others-stand-with-sen-davis-on-lb-280/) - Property taxes will be lowered about $407 million statewide and cuts to schools and other key services will be avoided under LB 280 -- a bill introduced by Sen. Al Davis of Hyannis.
- [Policy brief: Legislature has reduced taxes significantly in past decade](https://openskypolicy.org/policy-brief-legislature-has-reduced-taxes-significantly-in-past-decade/) - Lawmakers have enacted several significant tax reductions over the last decade. The reductions have been for all kinds of taxes but most major tax-cut legislation since 2005 has focused on income taxes.
- [Policy brief: Gas tax and transportation funding in Nebraska](https://openskypolicy.org/gas-tax-and-transportation-funding-in-nebraska/) - Tuesday afternoon the Legislature is scheduled to debate LB 610. The bill would increase Nebraska’s gas tax – the largest source of state revenue for transportation funding – by 6 cents, phased in by increasing 1.5 cents each year for four years.
- [OpenSky to host budget briefings in Lincoln and Omaha](https://openskypolicy.org/opensky-to-host-budget-briefings-in-lincoln-and-omaha/) - We are pleased to announce that we will host budget briefings in Lincoln and Omaha. The briefings will feature a presentations by OpenSky and a budget discussion with Sen. Heath Mello, chairman of the Legislature’s Appropriations Committee.
- [Tax Rate Review Committee's budget projections closer to historic average](https://openskypolicy.org/opensky-statement-regarding-the-legislatures-tax-rate-review-committee-projections/) - OpenSky's Renee Fry says the Tax Rate Review Committee's projections illustrate that it will be difficult to maintain the relatively low funding growth achieved in the latest budget.
- [OpenSky welcomes new fellow Micaela LaRose](https://openskypolicy.org/opensky-welcomes-new-fellow-micaela-larose/) - Read more about our new fellow, Micaela LaRose.
- [2016 candidate forum agenda](https://openskypolicy.org/2016-candidate-forum-agenda/) - 2016 candidate forum agenda Monday, May 16th - Kearney Visitor’s Bureau Board Room (1007 Second Avenue, Kearney, NE) Wednesday, May 18th - Eugene T. Mahoney State Park, Peter Kiewit Lodge, Nebraska Room (28500 West Park Hwy, Ashland, NE)
- [A quick look at the Revenue Committee tax plan](https://openskypolicy.org/a-quick-look-at-the-revenue-committee-tax-plan/) - OpenSky's Renee Fry: "A fundamental flaw with LB 461 is that it increases demand on state aid to K-12, while reducing state revenue. The two are not compatible. As a result, the bill will result in higher property taxes and/or significant cuts to K-12 funding.”
- [The Real Taxpayers of Nebraska](https://openskypolicy.org/the-real-taxpayers-of-nebraska/) - Get to know our "Real Nebraska Taxpayers." As proposals for changes to the state's tax code are made, we'll analyze what such measures would mean for our real taxpayers.
- [Read our budget brief series](https://openskypolicy.org/read-our-budget-brief-series/) - With Nebraska facing a $1.2 billion shortfall through FY 21, figuring out how to close it will be one of biggest challenges for the Legislature. In order to prepare for the budget debate ahead, OpenSky has prepared three policy briefs to help inform the discussion.
- [Policy brief - Amended tax bill's costs outweigh modest tax cuts](https://openskypolicy.org/policy-brief-amended-tax-bills-costs-outweigh-modest-tax-cuts/) - LB 947 does not address the root of Nebraska’s property tax issues, will not generate enough economic activity to offset the large revenue losses it will create and any tax relief could very well go unnoticed by many Nebraska taxpayers.
- [Policy brief – LB 720 poised to be another costly incentive program](https://openskypolicy.org/policy-brief-lb-720-poised-to-be-another-costly-incentive-program/) - Tax incentives are aspects of a state’s tax code designed to encourage economic activity; however, there is little evidence that they have attracted enough investment in Nebraska to warrant the high cost. The ImagiNE Act (LB 720, with AM 1614), if enacted, would likely continue Nebraska’s tradition of costly and questionably effective tax incentive programs.
- [One final 2019 Give to Lincoln thank you!](https://openskypolicy.org/one-final-2019-give-to-lincoln-thank-you/) - Our generous donors helped us raise about $43,800 in Give to Lincoln Day funds, including $3,361 in Lincoln Community Foundation matching funds! In total, we topped our previous Give to Lincoln Day campaign record -- set in 2018 -- by about $3,000!
- [Tax incentive report hearing set for Thursday](https://openskypolicy.org/tax-incentive-report-hearing-set-for-thursday/) - Department of Revenue officials will present at a joint hearing of the Legislature’s Appropriations and Revenue committees this afternoon to discuss a report on the state’s business incentive programs.
- [Symposium talks to focus on the policy implications of urbanization in Nebraska](https://openskypolicy.org/symposium-talks-to-focus-on-the-policy-implications-of-urbanization-in-nebraska/) - A look at Nebraska demographic data reveals that increasingly, Nebraskans are leaving rural parts of the state and moving to our urban centers. At OpenSky’s Fall Policy Symposium, we will explore this change and discuss what challenges it presents to our state and its policymakers.
- [Symposium panel to explore what urbanization looks like on the ground in Nebraska](https://openskypolicy.org/symposium-panel-to-explore-what-urbanization-looks-like-on-the-ground-in-nebraska/) - Demographic data shows Nebraska is becoming more urban and this demographic shift has far-reaching policy implications across our entire state. During our Fall Policy Symposium on Sept. 26, a panel of Nebraskans will discuss some of the challenges this shift is creating, some of the efforts that are being taken to address the challenges and steps policymakers can take to help Nebraska keep moving forward amid our increased urbanization.
- [Panel to examine what is really needed to move Nebraska forward](https://openskypolicy.org/panel-to-examine-what-is-really-needed-to-move-nebraska-forward/) - There’s more to a state’s economic development success than tax incentives and at our Fall Policy Symposium on Thursday, Sept. 26, a panel of Nebraskans who are working to advance our state will discuss solutions to move our state forward.
- [Fall symposium documents available online, save the date for January symposium](https://openskypolicy.org/fall-symposium-documents-available-online-save-the-date-for-january-symposium/) - Download slides and other materials from our 2019 Fall Policy Symposium.
- [Download an updated Nebraska Taxes At A Glance](https://openskypolicy.org/download-an-updated-nebraska-taxes-at-a-glance/) - We recently updated our Nebraska Taxes At A Glance document with current data.
- [News Release: Income tax cut proposal exports millions out of state](https://openskypolicy.org/news-release-income-tax-cut-proposal-exports-millions-out-of-state/) - News Release: Income tax cut proposal exports millions out of state For release: February 22, 2012 A new analysis conducted by OpenSky Policy Institute shows that $20-$26 million of the governor’s proposed income tax cuts would go to non-Nebraskans. The governor’s proposal, LB 970, includes income tax cuts, corporate tax cuts and elimination
- [Department of Revenue study shows income tax cut no boon for Nebraska](https://openskypolicy.org/department-of-revenue-study-shows-income-tax-cut-no-boon-for-nebraska/) - A tax burden study released last week by the Nebraska Department of Revenue contradicts claims that income tax cuts will lead to economic growth.
- [The Washington Post on Feb. 18 -- Healthy cash reserve sets up Nebraska tax debate](https://openskypolicy.org/the-washington-post-on-feb-18-healthy-cash-reserve-sets-up-nebraska-tax-debate/) - LINCOLN, Neb. (AP) - A debate over Nebraska’s $679 million cash reserve fund began in earnest on Tuesday, with three lawmakers arguing that the state should withdraw millions for temporary property tax relief. The bills presented in a committee hearing set the stage for disputes over how to use excess money in the state’s rainy day fund. Some
- [1101 on Jan. 13: Sen. Davis Announces School Funding and Property Tax Proposal](https://openskypolicy.org/1101-on-jan-13-sen-davis-announces-school-funding-and-property-tax-proposal/) - 1101 on Jan. 13: Sen. Davis Announces School Funding and Property Tax Proposal Sen. Al Davis of Hyannis proposed a bill that would lower property taxes about $407 million statewide and would avoid cuts to schools and other key services. The plan also would help reduce Nebraska’s reliance on property taxes to fund schools, Davis said
- [KNOP on August 26: Concerns Over The Way Education Is Funded In Nebraska](https://openskypolicy.org/knop-on-august-26-concerns-over-the-way-education-is-funded-in-nebraska/) - KNOP on August 26: Concerns Over The Way Education Is Funded In Nebraska The debate over how to fund k through 12 education continues to play out across the state. State aid will be once again be a big issues when the state legislature convenes in January. The Nebraska Open Sky Institute is a non-partisan group
- [Services taxed in hypothetical $150 million expansion of sales tax](https://openskypolicy.org/services-taxed-in-hypothetical-150-million-expansion-of-sales-tax/) - Services taxed in hypothetical $150 million expansion of sales tax The following is a list of services that would be taxed in our hypothetical $150 million expansion of the Nebraska sales tax. Admissions and amusements Pinball and other mechanical amusements Coin operated video games Agricultural services Landscaping services (including lawn care) Automotive services Repair labor
- [Policy brief -- LB 1025 and LB 1045 would improve tax incentive policy](https://openskypolicy.org/policy-brief-lb-1025-and-lb-1045-would-improve-tax-incentive-policy/) - Nebraska’s major tax incentive programs are expensive and have long tails that cause the state to forgo revenue for decades. The programs also lack transparency regarding how the incentive dollars are used and this makes it difficult for Nebraskans to know if incentives are a good investment. Two proposals before the Revenue Committee today -- LB 1025 and LB 1045 -- would help address these issues and in so doing help protect funding for other vital services and ensure tax incentives are a good use of state resources.
- [LB 825’s Social Security exemption raises sustainability concerns](https://openskypolicy.org/lb-825s-social-security-exemption-raises-sustainability-concerns/) - Projections showing future increases in retirement-aged Nebraskans and declines in working-age residents contribute to sustainability concerns about the full-exemption of Social Security income proposed on LB 825 – a bill before the Revenue Committee today. The University of Nebraska-Omaha Center for Public Affairs Research projects the number of Nebraskans aged 65 and older will increase by more
- [Investing in Children and Families in Nebraska: Establishing a State Child Tax Credit](https://openskypolicy.org/investing-in-children-and-families-in-nebraska-establishing-a-state-child-tax-credit/) - LB294 – a proposed state-level child tax credit – will be the focus of a public hearing at the State Capitol on Wednesday, February 8, 2023. The proposal would provide tax credits to many Nebraska families with children. Similar credits at the federal level have been found to provide opportunities for hardworking families by reducing
- [Registration for Policy Symposium closes Monday](https://openskypolicy.org/registration-for-policy-symposium-closes-monday/) - Monday, Oct. 16, is your last chance to register for OpenSky’s Fall Policy Symposium featuring discussions of key issues ahead of the next legislative session. Register now to join us on Tuesday, Oct. 24, at Nebraska Innovation Campus in Lincoln. Check-in starts at 8 a.m., with the program beginning at 8:30. Professor Timothy J. Nelson
- [OpenSky Policy Institute Launches](https://openskypolicy.org/opensky-policy-institute-launches/) - OpenSky Policy Institute Launches New think tank will promote economic opportunity in Nebraska through policy research The OpenSky Policy Institute, a new local non-partisan research organization, launched today with the goal of improving economic opportunities for every Nebraskan. The non-profit organization aims to help Nebraskans participate in public policy debates that directly affect their lives
- [OpenSky to host webinar looking at taxes and migration; safety net bills up tomorrow](https://openskypolicy.org/opensky-to-host-webinar-looking-at-taxes-and-migration-safety-net-bills-up-tomorrow/) - Why people leave Nebraska and what brings new people to our state is a hot-button topic in policy debates on taxes and economic development. Join the OpenSky team for a discussion on Tuesday, March 7 at 12:15PM with two leading experts on what influences interstate migration and the role taxes might play. Josie Gatti Schafer
- [SNAP Stories](https://openskypolicy.org/snap-stories/)
- [Medicaid renewals starting up for first time since pandemic](https://openskypolicy.org/medicaid-renewals-starting-up-for-first-time-since-pandemic/) - State officials estimate that between 40,000 and 80,000 Nebraska residents who rely on Medicaid for their health care may lose that coverage as the first sweeping review of eligibility requirements in several years takes place. All states are beginning the Medicaid renewal process after Congress ended the continuous coverage requirement that was in place during
- [Policy brief -- Big picture approach, not quick fix, needed for budget shortfall](https://openskypolicy.org/5781-2/) - Read the first of our three policy briefs related to our current budget shortfall.
- [Policy brief - Unclear impact of tax changes highlights need for review](https://openskypolicy.org/policy-brief-unclear-impact-of-tax-changes-highlights-need-for-review/) - Review of tax changes could help lawmakers ensure state resources are used in the best way possible as well as avoid major budget issues.
- [Policy brief - National trends highlight need for budgetary caution](https://openskypolicy.org/policy-brief-national-trends-highlight-need-for-budgetary-caution/) - Recent reports on national fiscal trends show that Nebraska’s current budget shortfall might be part of a larger structural trend that could be further exacerbated by potential changes at the federal level.
- [Policy brief – Examining prior, new ImagiNE Nebraska concerns](https://openskypolicy.org/policy-brief-examining-prior-new-imagine-nebraska-concerns/) - The ImagiNE Nebraska tax incentive program, which is proposed by LB 720 as amended by AM 2207, is likely to remain a key point of discussion when the Legislature reconvenes in July. Major concerns about job quality, wages and fiscal sustainability that come with the program remain and will be compounded by a fiscal landscape
- [Forecasting Board meets today; decisions could impact legislative priorities set out in budget proposals](https://openskypolicy.org/forecasting-board-meets-today-decisions-could-impact-legislative-priorities-set-out-in-budget-proposals/) - An important milestone in Nebraska’s state budget process takes place today, as the Nebraska Economic Forecasting Advisory Board (NEFAB) meets to set the most up-to-date revenue projections for the next couple of years, which will help decide how much the Legislature has available to spend in this legislative session. A history of peaks and valleys
- [Budget proposes to spend more from cash reserve than it leaves behind](https://openskypolicy.org/budget-proposes-to-spend-more-from-cash-reserve-than-it-leaves-behind/) - Nebraska legislators are considering a historic transfer from the state’s Cash Reserve Fund next year, surpassing last year’s momentous allocation of federal ARPA funding. The budget brought forward by the Appropriations Committee suggests spending $1.2 billion from the state’s cash reserve in FY 23-24. That’s more money going out in a single year than what
- [As budget bills pass in Nebraska, eyes on negotiations in Washington](https://openskypolicy.org/as-budget-bills-pass-in-nebraska-eyes-on-negotiations-in-washington/) - On Thursday, the Nebraska Legislature met its obligation to pass a balanced budget by Day 80 of the 90-day session. The package of budget bills headed to the Governor’s desk outlines $5.3 billion in spending from the state’s General Fund over each of the next two fiscal years. The package includes an initial $1.25 billion
- [Legislature reinstates additional funding for state auditor](https://openskypolicy.org/legislature-reinstates-additional-funding-for-state-auditor/) - On the heels of record federal funding flowing into Nebraska over recent years, the Legislature voted Wednesday to override the Governor’s line-item veto and provide additional funding to the State Auditor’s Office for new staff members and salary increases. In floor debate, supporters of the override vote said the auditors’ work helps to ensure that
- [Fines, fees among topics for Fall Policy Symposium](https://openskypolicy.org/fines-fees-among-topics-for-fall-policy-symposium/) - RSVP today for OpenSky’s Fall Policy Symposium, your opportunity to gather with Nebraska’s key thinkers and policy leaders to discuss major policy issues before the next legislative session. The Symposium is set for Tuesday, Oct. 24, at Nebraska Innovation Campus in Lincoln. Check-in starts at 8 a.m. with panel discussions to follow. Although taxes make up much of
- [Appropriations Committee hearing kicks off busy fiscal week in Legislature](https://openskypolicy.org/appropriations-committee-hearing-kicks-off-busy-fiscal-week-in-legislature/) - LB 1413, the governor’s proposal to transfer $192 million currently held in cash funds to the state’s General Fund, will be the subject of an Appropriations Committee hearing today. Unlike the General Fund, there are more than 250 individual cash funds across 75 different state agencies. These cash funds are established for specific uses and
- [Work requirements subject of anti-hunger committee hearing](https://openskypolicy.org/work-requirements-subject-of-anti-hunger-committee-hearing/) - Ensuring food security for Nebraskans continues to be a subject of policy debate this legislative session. A bill (LB 1381) that would impose work requirements as a condition for receiving benefits through the Supplemental Nutrition Assistance Program (SNAP) will be discussed in today’s Health and Human Services Committee hearing. SNAP is Nebraska’s most important anti-hunger
- [What services are and aren't taxed in Nebraska](https://openskypolicy.org/what-services-are-and-arent-taxed-in-nebraska/) - See what services fall privy to Nebraska's sales tax.
- [Other exemptions](https://openskypolicy.org/other-exemptions/) - Other than goods and services, see what other transactions and entities are exempt from Nebraska's sales tax.
- [Property tax discussion dominates Scottsbluff tax hearing](https://openskypolicy.org/property-tax-discussion-dominates-north-platte-tax-hearing/) - Property taxes, property taxes, property taxes. That was the theme of Monday evening’s public hearing of the Tax Modernization Committee in Scottsbluff.
- [Like Scottsbluff, North Platte tax hearing largely focused on property taxes](https://openskypolicy.org/like-scottsbluff-north-platte-tax-hearing-largely-focused-on-property-taxes/) - Property taxes were the main discussion topic at Tuesday’s Tax Modernization Committee public hearing North Platte. Property tax talk also dominated Monday’s hearing in Scottsbluff.
- [Property taxes the main focus of Scottsbluff, North Platte, Norfolk tax hearings](https://openskypolicy.org/property-taxes-the-main-focus-of-scottsbluff-north-platte-norfolk-tax-hearings/) - Property taxes thoroughly dominated the discussion at the first three public hearings of the Tax Modernization Committee.
- [OpenSky board member: Data should drive tax discussion](https://openskypolicy.org/opensky-board-member-data-should-drive-tax-discussion/) - OpenSky Policy Institute believes good data and quality public discourse are the best ways to create state policies that benefit all Nebraskans. These are at the heart of all of our work, and we hope that data and dialogue will be at the heart of the state’s tax debate, too, because if Nebraska pursues the right tax reforms now, the state and its economy will benefit for years to come.
- [OpenSky statement on September tax receipt report](https://openskypolicy.org/opensky-statement-on-september-tax-receipt-report/) - A statement from OpenSky Policy Institute Executive Director Renee Fry about September’s state tax receipt report.
- [Memo for Sen. Davis regarding Estimated Potential Revenue from Intangibles Tax](https://openskypolicy.org/memo-for-sen-davis-regarding-estimated-potential-revenue-from-intangibles-tax/) - OpenSky prepared this memo on potential revenue from intangibles tax at the request of Sen. Al Davis.
- [Notes and audio from Performance Audit Committee incentive hearing](https://openskypolicy.org/notes-and-audio-from-performance-audit-committee-incentive-hearing/) - Robert Zahradnik, a business incentives expert from the Pew Charitable Trusts, told members of the Legislature’s Performance Audit Committee on Friday that Nebraska is a leader in “upfront accountability” regarding business subsidies but like other states, we struggle to know if our incentives are worth what we spend on them.
- [More on the problems caused by the massive tax cuts promoted in 2012 by Kansas Gov. Brownback](https://openskypolicy.org/more-on-the-problems-caused-by-the-massive-tax-cuts-promoted-in-2012-by-kansas-gov-brownback/) - More on the problems caused by the massive tax cuts promoted in 2012 by Kansas Gov. Brownback "After the cuts became law, it was undisputed that Kansas's revenue collections would fall. But some supply-side analysts, like economist Arthur Laffer, argued that increased economic growth would deliver more revenue that would help cushion this impact. "Yet
- [Register today for May 1 state budget briefing](https://openskypolicy.org/register-today-for-may-1-state-budget-briefing/) - Registration is now open for a virtual briefing about the Legislature’s proposed budget bills on Monday, May 1. Go inside the numbers with an overview from two members of the Appropriations Committee – District 27 Sen. Anna Wishart and District 30 Sen. Myron Dorn – and updates on other fiscal conversations happening in the Nebraska
- [Fall Policy Symposium will dig into property valuations](https://openskypolicy.org/fall-policy-symposium-will-dig-into-property-valuations/) - Many Nebraska property owners experienced sticker shock upon seeing their assessed valuations earlier this year, but how does that relate to property taxes levied? RSVP today for OpenSky’s Fall Policy Symposium, your opportunity to gather with Nebraska’s key thinkers and policy leaders to discuss valuation practices and the other major policy issues. Join us Tuesday,
- [Check out ‘A Healthy Nebraska,’ Opensky's updated Medicaid Primer ](https://openskypolicy.org/check-out-a-healthy-nebraska-openskys-updated-medicaid-primer/) - Access to quality health care is a key element of “The Good Life” we live in Nebraska, as it keeps our state’s residents working and thriving. And for many Nebraskans, Medicaid and the Children’s Health Insurance Program are essential to getting the care they need. “A Healthy Nebraska,” OpenSky’s overview of Medicaid in the Cornhusker
- [Sales taxes are most regressive tax category](https://openskypolicy.org/sales-taxes-are-most-regressive-tax-category/) - As proposals emerge to meet the Governor’s goal of a 40% decrease in revenue generated from property taxes, let’s be clear that sales taxes are the most regressive tax category. In the latest edition of Who Pays?, the only distributional analysis of tax systems in all 50 states, the Institute on Taxation and Economic Policy
- [Journal Star on July 11: Local View: Why the time is right to study the tax system](https://openskypolicy.org/journal-star-on-july-11-local-view-why-the-time-is-right-to-study-the-tax-system/) - Journal Star on July 11: Local View: Why the time is right to study the tax system As the state begins to take a closer look at our tax system this week, a lot of people are asking, “Why now?” Economically, things are relatively calm in Nebraska these days. We don’t have a major crisis
- [Omaha World Herald on July 29: Midlands Voices: State, local finances closely linked](https://openskypolicy.org/omaha-world-herald-on-july-29-midlands-voices-state-local-finances-closely-linked-2/) - Omaha World Herald on July 29: Midlands Voices: State, local finances closely linked The writer, of Omaha, is executive director of the OpenSky Policy Institute in Lincoln. State tax policy doesn’t operate in a bubble. Fiscal and tax decisions made at state levels have direct budget ramifications for local governments like cities, counties and school
- [KCSR (Chadron) on Oct 1: OpenSky Institute says data should drive tax discussion](https://openskypolicy.org/kcsr-chadron-on-oct-1-opensky-institute-says-data-should-drive-tax-discussion/) - KCSR (Chadron) on Oct 1: OpenSky Institute says data should drive tax discussion OpenSky Policy Institute believes good data and quality public discourse are the best ways to create state policies that benefit all Nebraskans. These are at the heart of all of our work, and we hope that data and dialogue will be at
- [York News Times Oct 2: OpenSky: Data should drive tax discussion](https://openskypolicy.org/york-news-times-oct-2-opensky-data-should-drive-tax-discussion/) - York News Times Oct 2: OpenSky: Data should drive tax discussion OpenSky Policy Institute believes good data and quality public discourse are the best ways to create state policies that benefit all Nebraskans. These are at the heart of all of our work, and we hope that data and dialogue will be at the heart
- [Fremont Tribune on Oct 2: Data should drive tax discussion](https://openskypolicy.org/fremont-tribune-on-oct-2/) - Fremont Tribune on Oct 2: Data should drive tax discussion OpenSky Policy Institute believes good data and quality public discourse are the best ways to create state policies that benefit all Nebraskans. These are at the heart of all of our work, and we hope that data and dialogue will be at the heart of
- [Journal Star on Oct 5: Local View: OpenSky: Data should drive tax discussion](https://openskypolicy.org/journal-star-on-oct-5-local-view-opensky-data-should-drive-tax-discussion/) - OpenSky Policy Institute believes good data and quality public discourse are the best ways to create state policies that benefit all Nebraskans. These are at the heart of all of our work, and we hope data and dialogue will be at the heart of the state’s tax debate, too, because if Nebraska pursues the right
- [Grand Island Independent on March 11: Fiscally responsible choices ensure future](https://openskypolicy.org/grand-island-independent-on-march-11-fiscally-responsible-choices-ensure-future/) - Grand Island Independent on March 11: Fiscally responsible choices ensure future Today lawmakers find themselves in an eerily familiar spot — at the tail end of a four-year cycle of revenue growth, sitting on a strong rainy day fund and faced with calls for tax cuts and new spending. But the last time we were
- [Journal Star on May 22: Local View: Look at the damage in Kansas](https://openskypolicy.org/journal-star-on-may-22-local-view-look-at-the-damage-in-kansas/) - Journal Star on May 22: Local View: Look at the damage in Kansas The Legislature made some responsible decisions on taxes this year, lending a hand to low- and middle-income Nebraskans while rejecting calls to recklessly slash the income tax. Nonetheless, income tax cut advocates are gearing up for another push next year, as outlined
- [Prairie Fire May 2015: Bringing Data and Historical Perspective to Nebraska's Tax Debate](https://openskypolicy.org/prairie-fire-may-2015-bringing-data-and-historical-perspective-to-nebraskas-tax-debate/) - Prairie Fire May 2015: Bringing Data and Historical Perspective to Nebraska's Tax Debate Providing impartial research and analysis is particularly important this Nebraska legislative session with eighteen new senators, a new administration, and several other new elected officials eager for information on which to base their policy decisions. Our primary function at OpenSky Policy Institute
- [Omaha World Herald on May 19: Midlands Voices: State budget solid; challenges loom](https://openskypolicy.org/omaha-world-herald-on-may-19-midlands-voices-state-budget-solid-challenges-loom/) - Omaha World Herald on May 19: Midlands Voices: State budget solid; challenges loom This session, the Appropriations Committee and the Nebraska Legislature have advanced a solid state budget that maintains investments in our schools, safe communities and other vital aspects of “The Good Life,” while keeping funding growth to 3.1 percent — third-lowest in the
- [Scottsbluff Star Herald on August 25: OPINION: School funding](https://openskypolicy.org/scottsbluff-star-herald-on-august-25-opinion-school-funding/) - Scottsbluff Star Herald on August 25: OPINION: School funding In the spring of 2012, some Chadron citizens, most of them opposed to a proposal for a $12 million bond issue, were standing shoulder-to-shoulder in a packed Chadron high school room discussing property taxes and school improvements. The school was having major infrastructure issues with heating
- [Lincoln Journal Star on September 5: Local View: Tell the real story about Nebraska’s strong economy](https://openskypolicy.org/lincoln-journal-star-on-september-5-local-view-tell-the-real-story-about-nebraskas-strong-economy/) - Lincoln Journal Star on September 5: Local View: Tell the real story about Nebraska’s strong economy Despite having the lowest unemployment rate in the nation, almost weekly news articles praising our economy and the fact that we regularly economically outperform many states with lower taxes, some Nebraska business and political leaders continue to say our
- [Lincoln Journal Star on September 12: Local View: Low budget growth puts pressure on property taxes](https://openskypolicy.org/lincoln-journal-star-on-september-12-local-view-low-budget-growth-puts-pressure-on-property-taxes/) - Lincoln Journal Star on September 12: Local View: Low budget growth puts pressure on property taxes Some suggest that if budget growth can be kept near the unusually low levels achieved in the current state budget, there will be plenty of revenue to lower taxes. However, it was our state’s high reliance on property taxes
- [Grand Island Independent on December 8: Unexpected shortfall, state study validate lawmakers’ fiscal prudence](https://openskypolicy.org/grand-island-independent-on-december-8-unexpected-shortfall-state-study-validate-lawmakers-fiscal-prudence/) - Grand Island Independent on December 8: Unexpected shortfall, state study validate lawmakers’ fiscal prudence Two separate but related developments underscore the importance of resisting calls for income tax cuts in Nebraska and continuing on the prudent path lawmakers have followed in recent years. The state’s revenue forecast recently was reduced, which means that, despite having
- [Lincoln Journal Star on January 30: Ag land valuation cap not the solution](https://openskypolicy.org/columbus-telegram-on-january-28-ag-land-assessment-cap-not-the-solution-to-nebraskas-property-tax-puzzle/) - Lincoln Journal Star on January 30: Ag land valuation cap not the solution This op-ed appeared in multiple sources. Agricultural land owners in Nebraska have seen spikes in agricultural land values, causing property taxes to surge in recent years. As a result, our research shows rural Nebraskans now pay up to 40 percent more per
- [Omaha World Herald on February 9: Midlands Voices: School spending isn’t the problem](https://openskypolicy.org/omaha-world-herald-on-february-9-midlands-voices-school-spending-isnt-the-problem/) - Omaha World Herald on February 9: Midlands Voices: School spending isn’t the problem In tax policy, it is important to target solutions to the root cause of issues to prevent creating unintended consequences. For example, if you think property taxes are high in Nebraska because we invest too much in educating the next generation, then
- [Lincoln Journal Star on February 16: Local View: A dangerous proposition](https://openskypolicy.org/lincoln-journal-star-on-february-16-local-view-a-dangerous-proposition/) - Lincoln Journal Star on February 16: Local View: A dangerous proposition The need to use great care with taxpayer dollars is inherent at all levels of government. Our collective experience as former Nebraska lawmakers is that the overwhelming majority of legislators are intensely aware of and dedicated to their roles as stewards of taxpayer dollars
- [Lincoln Journal Star on April 21: Local View: Budget restraint is essential, so is proper public investment](https://openskypolicy.org/lincoln-journal-star-on-april-21-local-view-budget-restraint-is-essential-so-is-proper-public-investment/) - Lincoln Journal Star on April 21: Local View: Budget restraint is essential, so is proper public investment With the legislative session now complete, the state’s political discussion is turning toward the upcoming elections as well as the next session. A repeated theme of this conversation is holding down the growth of state government. Limiting budget
- [Lincoln Journal Star on June 19: Property tax should be the target](https://openskypolicy.org/lincoln-journal-star-on-june-19-editorial-property-tax-should-be-the-target/) - Lincoln Journal Star on June 19: Property tax should be the target The Nebraska Legislature and Gov. Pete Ricketts managed to enact a modest reduction in property taxes in the session completed earlier this year, but they have more work to do So it’s disappointing that the Platte Institute for Economic Research is beating the
- [York News Times on Dec. 6: State K-12 funding formula not working for rural or urban Nebraskans](https://openskypolicy.org/york-news-times-on-dec-6-state-k-12-funding-formula-not-working-for-rural-or-urban-nebraskans/) - York News Times on Dec. 6: State K-12 funding formula not working for rural or urban Nebraskans Renee Fry, Executive Director, OpenSky Policy Institute: In early November, we presented at a tax symposium in York with Mike Lucas, superintendent of York Public Schools. Not surprisingly, there was considerable frustration expressed by the local agricultural landowners
- [Omaha World-Herald on Dec. 12: Renee Fry: Meet budget challenges responsibly](https://openskypolicy.org/omaha-world-herald-on-dec-12-renee-fry-meet-budget-challenges-responsibly-2/) - Omaha World-Herald on Dec. 12: Renee Fry: Meet budget challenges responsibly It’s troubling that some want to address Nebraska’s budget shortfall strictly through budget cuts. Or that some suggest that a Taxpayer Bill of Rights would prevent future budget shortfalls, when in reality it’s a policy that created a recession in Colorado, prompting 29 other
- [The Grand Island Independent on Jan. 12: Rules changes could undermine Unicameral](https://openskypolicy.org/the-grand-island-independent-on-jan-12-rules-changes-could-undermine-unicameral/) - The Grand Island Independent on Jan. 12: Rules changes could undermine Unicameral As several new lawmakers begin their tenures in the Nebraska Legislature, we are reminded of the pride and excitement we felt being able to represent our constituents in the Unicameral. Compared to the partisan gridlock and relentless infighting that occurs at the federal
- [Lincoln Journal Star on Jan. 24: Local View: Fiscal responsibility is a Nebraska thing, not a partisan thing](https://openskypolicy.org/lincoln-journal-star-on-jan-24-local-view-fiscal-responsibility-is-a-nebraska-thing-not-a-partisan-thing/) - Lincoln Journal Star on Jan. 24: Local View: Fiscal responsibility is a Nebraska thing, not a partisan thing We recently celebrated our fifth anniversary at OpenSky Policy Institute. Since our inception in 2011, we have worked with people from all corners of Nebraska and from all political backgrounds who are dedicated to improving the lives
- [The Reader on Feb. 15: Risky tax cuts largely benefit the wealthy, do little for middle class or the economy](https://openskypolicy.org/the-reader-on-feb-15-risky-tax-cuts-largely-benefit-the-wealthy-do-little-for-middle-class-or-the-economy/) - The Reader on Feb. 15: Risky tax cuts largely benefit the wealthy, do little for middle class or the economy As Nebraska lawmakers consider the use of “revenue triggers” to enact income tax cuts, Oklahoma serves as a cautionary tale of what happens when states use these mechanisms to put the state’s finances on autopilot.
- [Lincoln Journal Star on March 10: Local View: Rules debate ‘truce’ allows Unicameral to settle into characteristic flow (Multiple outlets)](https://openskypolicy.org/lincoln-journal-star-on-march-10-local-view-rules-debate-truce-allows-unicameral-to-settle-into-characteristic-flow-multiple-outlets/) - Lincoln Journal Star on March 10: Local View: Rules debate ‘truce’ allows Unicameral to settle into characteristic flow (Multiple outlets) After a bumpy start of the Legislative session that was marked by uncharacteristic gridlock and rancor, the Legislature over the past few weeks has settled into a flow that is more in line with how
- [Lincoln Journal Star on April 18: Local View: Now is not the time for talk of tax cuts](https://openskypolicy.org/lincoln-journal-star-on-april-18-local-view-now-is-not-the-time-for-talk-of-tax-cuts/) - Lincoln Journal Star on April 18: Local View: Now is not the time for talk of tax cuts During our campaigns for the Legislature, we all ran on a platform of lowering taxes. Once elected to the Legislature, however, we quickly learned that there just isn’t a lot of fat to cut and that sooner
- [Omaha World-Herald on April 20: Renee Fry: Nebraskans are rightfully troubled by tax-cut plan](https://openskypolicy.org/omaha-world-herald-on-april-20-renee-fry-nebraskans-are-rightfully-troubled-by-tax-cut-plan/) - Omaha World-Herald on April 20: Renee Fry: Nebraskans are rightfully troubled by tax-cut plan Nebraskans we have talked to lately have been shocked when they learn legislators are considering tax cuts for the wealthy in the face of a large budget gap that is forcing funding reductions for higher education, health programs and other services
- [Omaha World-Herald on Nov. 17: Renee Fry: Slowdown on tax overhaul](https://openskypolicy.org/omaha-world-herald-on-nov-17-renee-fry-slowdown-on-tax-overhaul/) - Omaha World-Herald on Nov. 17: Renee Fry: Slowdown on tax overhaul The tax plan recently introduced in the U.S. House of Representatives is more than 400 pages long. Since its release, analysts have raised new questions and concerns about the plan almost daily. The tax plan introduced in the Senate also is hundreds of pages
- [Omaha World-Herald on  March 26 -- Midlands Voices: Tax cut bill before Nebraska Legislature is reckless](https://openskypolicy.org/omaha-world-herald-on-march-26-midlands-voices-tax-cut-bill-before-nebraska-legislature-is-reckless/) - Omaha World-Herald on March 26 -- Midlands Voices: Tax cut bill before Nebraska Legislature is reckless A major question looms large as Nebraska lawmakers prepare to debate Legislative Bill 947 — a tax-cut proposal that would come with an annual price tag that would exceed $650 million by 2030. How are we going to pay
- [Omaha World-Herald on March 27: Tax cut bill before Nebraska Legislature is reckless](https://openskypolicy.org/omaha-world-herald-on-march-27-tax-cut-bill-before-nebraska-legislature-is-reckless/) - Omaha World-Herald on March 27: Tax cut bill before Nebraska Legislature is reckless A major question looms large as Nebraska lawmakers prepare to debate Legislative Bill 947 — a tax-cut proposal that would come with an annual price tag that would approach $650 million by 2030. How are we going to pay for it? Read
- [Lincoln Journal Star on April 6: Local View: Convention of States, ‘fiscal restraints’ are dangerous proposals](https://openskypolicy.org/lincoln-journal-star-on-april-6-local-view-convention-of-states-fiscal-restraints-are-dangerous-proposals/) - Lincoln Journal Star on April 6: Local View: Convention of States, ‘fiscal restraints’ are dangerous proposals Nebraska lawmakers have before them a measure, LB1058, which would help pave the way for a Convention of the States to enact federal “fiscal restraints,” such as a federal balanced budget amendment. Any imposition of federal “fiscal restraint” is
- [Lincoln Journal Star on Sept. 26: Local View: Examine tax breaks' impact on state budget](https://openskypolicy.org/lincoln-journal-star-on-sept-26-local-view-examine-tax-breaks-impact-on-state-budget/) - Lincoln Journal Star on Sept. 26: Local View: Examine tax breaks' impact on state budget Cutting state spending in order to reduce taxes is a common refrain in Nebraska. It actually was a key goal of mine when I ran for the Legislature in 2006. After eight years in the unicameral and serving on the
- [The North Platte Telegraph on Sept. 26: Nebraska doesn't need to apologize for supporting great public schools](https://openskypolicy.org/the-north-platte-telegraph-on-sept-26-nebraska-doesnt-need-to-apologize-for-supporting-great-public-schools/) - The North Platte Telegraph on Sept. 26: Nebraska doesn't need to apologize for supporting great public schools Recent opinion pieces criticizing support for public education in Nebraska raise a serious question: “When did public education become an enemy of the state?” We spent much of our summer updating our education primer, and after reviewing many
- [Lincoln Journal Star on May 15: Local View: Learn from past on tax incentives](https://openskypolicy.org/lincoln-journal-star-on-may-15-local-view-learn-from-past-on-tax-incentives/) - Lincoln Journal Star on May 15: Local View: Learn from past on tax incentives History shows if you don’t learn from the past, you will repeat it. This idea came to mind when examining LB 720, also known as “ImagiNE Nebraska” -- a bill to create a new state business tax incentive program that looks
- [The Grand Island Independent on Feb. 10 -- Combined fiscal impact of high-profile bills could create major budget problems](https://openskypolicy.org/the-grand-island-independent-on-feb-10-combined-fiscal-impact-of-high-profile-bills-could-create-major-budget-problems/) - As Nebraska lawmakers head into the heart of this short session, three proposals — LB720, LB974 and LB1084 — have emerged as the most prominent fiscal items for the Legislature to address this year. And a major factor for lawmakers to keep in mind is that the bills’ combined fiscal impact could make it difficult
- [Omaha World-Herald on Feb. 16 -- Midlands Voices: Nebraskans should be wary of business incentive costs](https://openskypolicy.org/omaha-world-herald-on-feb-16-midlands-voices-nebraskans-should-be-wary-of-business-incentive-costs/) - As Nebraska legislators worked to pass a “grand compromise” regarding property tax relief, business tax breaks and funding for a future University of Nebraska project, many in the body, including some who would ultimately vote for the measure, expressed significant concerns about the state’s ability to fund the bill’s provisions. Read the full article online.
- [Lincoln Journal Star on May 2 – Local View: Lawmakers need to get to work](https://openskypolicy.org/lincoln-journal-star-on-may-2-local-view-lawmakers-need-to-get-to-work/) - It’s been more than a century since our nation has confronted a health crisis like the COVID-19 pandemic. The virus has filled hospitals, closed schools, confined us to our homes and brought our economy to a standstill. Read the full article online.
- [Omaha World-Herald on July 18 – Midlands Voices: Midlands Voices: A reality check about the CARES Act tax changes](https://openskypolicy.org/omaha-world-herald-on-july-18-midlands-voices-midlands-voices-a-reality-check-about-the-cares-act-tax-changes/) - Let’s be clear about what would really result from Nebraska conforming to the tax changes in the CARES Act — large state business tax cuts for some wealthy business owners and investors in the midst of a pandemic. Read the full article online.
- [Omaha World-Herald on Aug. 14 -- Midlands Voices: Closer look reveals major flaws in Legislature's 'grand compromise'](https://openskypolicy.org/omaha-world-herald-on-aug-14-midlands-voices-closer-look-reveals-major-flaws-in-legislatures-grand-compromise/) - As Nebraska legislators worked to pass a “grand compromise” regarding property tax relief, business tax breaks and funding for a future University of Nebraska project, many in the body, including some who would ultimately vote for the measure, expressed significant concerns about the state’s ability to fund the bill’s provisions. Read the full article online.
- [Lincoln Journal Star on April 22 – Local View: Use new money carefully](https://openskypolicy.org/lincoln-journal-star-on-april-22-local-view-use-new-money-carefully/) - Nebraska lawmakers this session find themselves in the enviable position of having money available -- about $209 million -- to fund legislative priorities. Read the full article online.
- [Lincoln Journal Star on April 23 -- Local View: Use new money carefully](https://openskypolicy.org/lincoln-journal-star-on-april-23-local-view-use-new-money-carefully/) - SEN. KATHY CAMPBELL, SEN. AL DAVIS and JOHN HARMS Nebraska lawmakers this session find themselves in the enviable position of having money available -- about $209 million -- to fund legislative priorities. As former lawmakers who served during some lean budget years, we know it can be refreshing to finally have funding available to pursue
- [Omaha World-Herald on May 5 -- Midlands Voices: No need for Legislature to approve corporate tax cuts in this environment](https://openskypolicy.org/omaha-world-herald-on-may-5-midlands-voices-no-need-for-legislature-to-approve-corporate-tax-cuts-in-this-environment/) - While optimism is growing in Nebraska and nationally as vaccinations increase and COVID-19 case counts decline, the fact is the pandemic has caused and continues to cause unprecedented devastation for many. National and state-level polling and data reflect this reality and show that the pandemic has been particularly harmful to those who identify as Black,
- [Omaha World-Herald on May 5 – Midlands Voices: No need for Legislature to approve corporate tax cuts in this environment](https://openskypolicy.org/omaha-world-herald-on-may-5-midlands-voices-no-need-for-legislature-to-approve-corporate-tax-cuts-in-this-environment-2/) - While optimism is growing in Nebraska and nationally as vaccinations increase and COVID-19 case counts decline, the fact is the pandemic has caused and continues to cause unprecedented devastation for many. Read the full article online.
- [Lincoln Journal Star on Jan. 7 – Local View: A dangerous consequence](https://openskypolicy.org/lincoln-journal-star-on-jan-7-local-view-a-dangerous-consequence/) - There is no doubt that the federal stimulus actions that have taken place under both Presidents Trump and Biden have played a major role in our nation weathering the COVID-19 pandemic as well as it has. Read the full article online.
- [Omaha World-Herald on Feb. 10 – Midlands Voices: Nebraska tax cuts would exacerbate future 'worst of times'](https://openskypolicy.org/omaha-world-herald-on-feb-10-midlands-voices-nebraska-tax-cuts-would-exacerbate-future-worst-of-times-2/) - A recent World-Herald story highlighted the “best of times, worst of times” moment Nebraska legislators — and particularly members of the Appropriations and Revenue committees — presently face. Read the full article online.
- [Omaha World-Herald on Feb. 10 – Midlands Voices: Nebraska tax cuts would exacerbate future 'worst of times'](https://openskypolicy.org/omaha-world-herald-on-feb-10-midlands-voices-nebraska-tax-cuts-would-exacerbate-future-worst-of-times/) - Arecent World-Herald story highlighted the “best of times, worst of times” moment Nebraska legislators — and particularly members of the Appropriations and Revenue committees — presently face. Read the full article online.
- [Omaha World-Herald on April 21 -- Midlands Voices: Actions don’t match rhetoric when it comes to getting money back to everyday Nebraskans](https://openskypolicy.org/omaha-world-herald-on-april-21-midlands-voices-actions-dont-match-rhetoric-when-it-comes-to-getting-money-back-to-everyday-nebraskans/) - Arepetitive refrain from many state leaders throughout the recent legislative session was “get money back to the people.” Of course, this sentiment is understandable. Aside from many having to deal with the direct effects of COVID-19, Nebraskans at the start of this year were also faced with a host of issues ranging from a shortage
- [Omaha World-Herald on Jan. 1 -- Midlands Voices: Flush coffers and legislative prudence could lead to powerful state investments](https://openskypolicy.org/omaha-world-herald-on-jan-1-midlands-voices-flush-coffers-and-legislative-prudence-could-lead-to-powerful-state-investments/) - Play Video The big fiscal news heading into the upcoming legislative session is that Nebraska lawmakers are projected to have a lot of extra cash — about $1.9 billion — that could be used to enact new policy initiatives. This money is a welcome development, particularly as we continue to work to recover from the
- [Tax Modernization Committee meeting audio](https://openskypolicy.org/tax-modernization-committee-meeting-audio/) - Listen to the Tax Modernization Committee meetings.
- [A look at LB 987 -- a bill to index income tax brackets and expand exemption for Social Security income](https://openskypolicy.org/a-look-at-lb-987-a-bill-to-index-income-tax-brackets-and-expand-exemption-for-social-security-income/) - We take a closer look at LB 987, a bill to index Nebraska’s personal income tax brackets for inflation and expand exemption of Social Security benefits, and its potential impact.
- [Policy brief - Dr. Bartik on effective economic development policies](https://openskypolicy.org/policy-brief-dr-bartik-on-effective-economic-development-policies/) - Nebraska’s economy has demonstrated stable growth over the last decade, outperforming most other states in Gross Domestic Product (GDP) growth per capita, personal income growth per capita, and unemployment. (See sidebar box.) There is, however, room for improvement. Nebraska experiences a shortage of workers in many key areas, and wages are well below the national
- [Policy brief – LB 373 provides a closer look at past tax reductions](https://openskypolicy.org/policy-brief-lb-373-provides-a-closer-look-at-past-tax-reductions/) - LB 373 provides an opportunity to examine revenue reductions passed by prior Legislatures in the same way lawmakers review appropriations through the biennial budget process.
- [Policy Brief -- BluePrint tax framework may contain design flaws](https://openskypolicy.org/policy-brief-blueprint-tax-framework-may-contain-design-flaws/) - A recent BluePrint Nebraska report on a proposed state tax framework suggests it would leave Nebraska with a more progressive tax code. While a more progressive tax code would benefit Nebraska, and particularly low- and middle-income residents, OpenSky analysis of the report revealed a number of questions and concerns about the framework and how it would
- [Feb. 8 OpenSky webinar focused on Child Tax Credits, now featuring Sen. Danielle Conrad](https://openskypolicy.org/feb-8-opensky-webinar-focused-on-child-tax-credits-now-featuring-sen-danielle-conrad/) - Join bill introducer Senator Danielle Conrad and the OpenSky team for a Feb. 8 OpenSky webinar exploring the potential policy impacts of a state child tax credit like that proposed in LB 294. The webinar – which starts at 12:15 p.m. – will feature a discussion with OpenSky staff and: Senator Danielle Conrad, introducer of
- [Webinar panelists: Data shows child tax credits benefit hardworking families – VIDEO INCLUDED](https://openskypolicy.org/webinar-panelists-data-shows-child-tax-credits-benefit-hardworking-families-video-included/) - New evidence on child tax credits at the federal level has shown “stunning” results in lifting children out of poverty throughout the country and a state-level policy could continue that momentum, benefiting a broad range of families, panelists said in a February 8 webinar. Sen. Danielle Conrad introduced what would be Nebraska’s first state-level
- [Policy Brief: Consumption Tax](https://openskypolicy.org/10175-2/) - Click here to download the policy brief
- [How things work: tax credits versus tax deductions](https://openskypolicy.org/how-things-work-tax-credits-versus-tax-deductions/) - It’s tax season, and many of us are trying to figure out what we owe. The Nebraska Legislature is also looking into that question. A few bills introduced in the Legislature – including one up for debate this week – would provide tax credits for charitable donations to certain organizations. However, taxpayers already get a
- [How it works: income distributions and what counts as “wealthy” in Nebraska](https://openskypolicy.org/how-it-works-income-distributions-and-what-counts-as-wealthy-in-nebraska/) - The question of who is wealthy and who is not is a frequent one in the Nebraska Legislature and has the potential to affect any number of state policies. Is someone with a household income of $100,000 wealthy? What if they have significant student loan debt, a mortgage and two children in daycare? The question
- [Webinar panelists: Data shows lesser link between tax policy and keeping workers in Nebraska](https://openskypolicy.org/webinar-panelists-data-shows-lesser-link-between-tax-policy-and-keeping-workers-in-nebraska/) - Modifying the state’s tax policy will not keep younger, highly educated Nebraskans from leaving for job opportunities in Iowa, Kansas and other states, panelists said in a March 7 webinar hosted by OpenSky Policy Institute. A number of factors influence those decisions, and investments at the state level in affordable housing and quality schools
- [A breakdown of what’s included in package of proposed income tax cuts](https://openskypolicy.org/a-breakdown-of-whats-included-in-package-of-proposed-income-tax-cuts/) - Income tax cuts set to be debated soon in the Nebraska Legislature would benefit the wealthiest Nebraskans and send more money to out-of-staters than our own middle- and lower-wage earners. When fully phased in, the proposed individual and corporate income tax cuts included in LB 754 would cost the state more than $700 million in
- [Amid new proposed cuts, report outlines largest tax cut in Nebraska history](https://openskypolicy.org/amid-new-proposed-cuts-report-outlines-largest-tax-cut-in-nebraska-history/) - Last year, the Nebraska Legislature passed the largest tax cut package in state history, committing $3.4 billion in state revenue over six years. This week, as the Legislature begins debate on a new round of proposed individual and corporate income tax cuts, OpenSky Policy Institute is disseminating a new report that details the cuts passed
- [Bottom-line change under proposed income tax cuts varies widely among taxpayers](https://openskypolicy.org/bottom-line-change-under-proposed-income-tax-cuts-varies-widely-among-taxpayers/) - Provisions of the income tax package under consideration in the Nebraska Legislature predominantly benefit high-income taxpayers. With debate on LB 754 set to begin on Wednesday, we looked at how model taxpayers in Nebraska would benefit under elements of the income tax package that can be projected. Among the taxpayers included in the analysis, the
- [Go inside the numbers of Nebraska’s 49 legislative districts](https://openskypolicy.org/go-inside-the-numbers-of-nebraskas-49-legislative-districts/) - Newly available census data provides a glimpse into the diversity among Nebraska’s 49 legislative districts. OpenSky compiled the data and has produced fact sheets for the 49 districts and the state as a whole. Each profile includes information on income, housing, race and ethnicity, educational attainment and other demographics. An interactive map feature focuses on
- [All Nebraskans benefit from a strong tax system](https://openskypolicy.org/all-nebraskans-benefit-from-a-strong-tax-system/) - As Tax Day approaches, we’re reminded of how our collective tax dollars contribute to a stronger Nebraska. Good schools, safe communities, modern infrastructure and a great quality of life are all things that make our state better, and a strong tax system provides the foundation to make those things possible. The benefits extend not only
- [This or that? Strategic investments could benefit all Nebraskans](https://openskypolicy.org/this-or-that-strategic-investments-could-benefit-all-nebraskans/) - For the same cost as extending personal and corporate income tax cuts, Nebraska lawmakers could make significant investments that would benefit all residents and grow the state’s economy. Tax cuts outlined in LB 754 would reduce the state’s revenues by $558 million over the next two years. By full implementation in 2027, the income tax
- [Cash reserves play critical role in state’s budget health](https://openskypolicy.org/cash-reserves-play-critical-role-in-states-budget-health/) - A paramount task for the Nebraska Legislature in the current session is to pass a balanced budget, a blueprint for spending in the upcoming biennium that matches up with the money expected to be available. Senators are working within a unique fiscal outlook this year. The unprecedented Cash Reserve Fund balance was built in part
- [Debate shifts from property tax breaks to income tax cuts](https://openskypolicy.org/debate-shifts-from-property-tax-breaks-to-income-tax-cuts/) - After forwarding a package of property tax breaks to a final round of consideration on Thursday morning, the Nebraska Legislature moved on to discussion of income tax cuts. Under LB 754, the top personal and corporate income tax rates would be trimmed to 3.99% by 2027. The proposed cut is on top of legislation passed
- [Line-item vetoes clear stage for costly tax cuts](https://openskypolicy.org/line-item-vetoes-clear-stage-for-costly-tax-cuts/) - The Nebraska Legislature approved companion tax cut proposals on Thursday that combined would cost the state $5 billion in revenue over coming years, a commitment that jeopardizes the sustainability of education funding and other programs that all Nebraskans rely on. The personal and corporate income tax rate cuts in LB 754 primarily benefit wealthy Nebraskans,
- [Nebraska ranks among steepest revenue-slashing states](https://openskypolicy.org/nebraska-ranks-among-steepest-revenue-slashing-states/) - Revenue reductions enacted by Nebraska lawmakers in recent years rank among the deepest cuts in the nation, shifting billions in public funds away from key investments and toward tax cuts. Personal and corporate income tax cuts passed in 2021, 2022 and 2023 have cost only $77 million thus far but will grow more expensive over
- [Tracking a fair revenue system as Legislature reconvenes](https://openskypolicy.org/tracking-a-fair-revenue-system-as-legislature-reconvenes/) - As senators reconvene today, OpenSky Policy Institute will support policymakers to make measured, evidence-based decisions that work to achieve a Nebraska where prosperity is not an exclusive privilege but a reality for all. Already, we’re analyzing the Pillen administration’s proposal to dramatically raise the state’s sales tax rate to generate the revenue it seeks to
- [Growing inequality in Nebraska’s tax system](https://openskypolicy.org/growing-inequality-in-nebraskas-tax-system/) - Nebraska’s tax system is upside-down, with affluent Nebraskans paying less than their fair share of household income in taxes relative to low- and middle-income families. Last year’s personal and corporate income tax cuts will widen that disparity. That’s according to the latest edition of the Institute on Taxation and Economic Policy’s Who Pays?, the only distributional
- [VIDEO: OpenSky shares update on budget, tax issues](https://openskypolicy.org/video-opensky-shares-update-on-budget-tax-issues/) - As we await formal proposals in the fledgling Legislative session, OpenSky shared an overview of the state’s fiscal picture with participants in a virtual briefing on Wednesday. Nebraska is in the first year of the biennium budget approved by lawmakers in 2023. In the mid-biennium year, the Legislature will consider adjustments to both FY
- [Bipartisan federal legislation would expand Child Tax Credit](https://openskypolicy.org/bipartisan-federal-legislation-would-expand-child-tax-credit/) - After Congress expanded the federal Child Tax Credit (CTC) in 2021, child poverty in the U.S. dropped to an all-time low of 5.2%. When the pandemic-era expansion ended, child poverty rebounded to 12.4%. Federal policymakers have the opportunity to address that increase this year through a bipartisan tax package currently under consideration in Congress. This
- [Nebraskans overwhelmingly support CTC expansion](https://openskypolicy.org/nebraskans-overwhelmingly-support-ctc-expansion/) - When the U.S. Senate is back in session next week, senators are expected to consider a bipartisan tax bill passed by the U.S. House of Representatives that would expand the federal Child Tax Credit (CTC) for three years as well as roll back some corporate tax increases stemming from the 2017 Tax Cuts and Jobs
- [Three things to know about budget proposal](https://openskypolicy.org/three-things-to-know-about-budget-proposal/) - A budget package forwarded by the Appropriations Committee leaves $575 million in the state’s general fund by the end of the current biennium in FY 25. But other facets of the proposal starkly contradict any notion of a budget surplus. The proposal set for debate in the Legislature on Tuesday afternoon sweeps $245 million from
- [VIDEO: What’s inside the state budget adjustments?](https://openskypolicy.org/video-whats-inside-the-state-budget-adjustments/) - The budget package advanced to the final round of consideration is marked by notable mid-biennium adjustments, including a sizable sweep of cash funds to the state’s general fund – something the state typically won’t do until times of economic crisis – and a large ending balance that the Appropriations Committee has said is not
- [Fair taxes are key to thriving communities](https://openskypolicy.org/fair-taxes-are-key-to-thriving-communities/) - Today is Tax Day, the day when your income taxes are due. But today is also a reminder that those taxes pay for so many of the things that make our communities strong, from Chadron to Falls City and everywhere in between. From safe streets to quality schools and efforts to keep health care affordable,
- [Income tax cut proposal exports millions out of state](https://openskypolicy.org/income-tax-cut-proposal-exports-millions-out-of-state/) - Income tax cut proposal exports millions out of state After further examination of the governor’s tax cut proposal, LB 970, we discovered that the proposal would send $20-$26 million to people who don’t live in Nebraska.[1] This is partly because some people commute into Nebraska from neighboring states to work here, but also from absent
- [Our Thoughts on The Amended Tax Cut Package](https://openskypolicy.org/our-thoughts-on-the-amended-tax-cut-package/) - Our Thoughts on The Amended Tax Cut Package The tax cut package, LB 970, has gone through some changes recently. We at OpenSky have continued to track how the proposal has changed and what that means for Nebraska. The latest change was an amendment called AM 2572, which is an improvement from the original proposal
- [Lincoln Journal-Star Features OpenSky in Editorial](https://openskypolicy.org/lincoln-journal-star-features-opensky-in-editorial/) - Editorial, 3/22: Open Sky Institute adds voice If you haven't seen it already, check out the editorial from the Lincoln Journal-Star this morning.
- [Oklahoma rejects tax cut proposal](https://openskypolicy.org/oklahoma-rejects-tax-cut-proposal/) - Oklahoma rejects tax cut proposal Nebraska was not alone this year in facing the prospect of damaging tax cuts. In the past few months, proposals for major income tax cuts were debated in Oklahoma too. Since Nebraska will likely face new efforts to cut taxes in the next legislative session, it’s worth taking a closer
- [North Dakota overwhelmingly votes to keep property tax](https://openskypolicy.org/north-dakota-overwhelmingly-votes-to-keep-property-tax/) - North Dakota overwhelmingly votes to keep property tax This week voters in North Dakota made history, defeating a ballot measure aimed at repealing all property taxes in the state. Measure 2, which would’ve imposed a constitutional ban on property tax, was opposed by 77% of voters. Measure 2 was spurred by the recent economic success
- [Looking for Clarity Sneak Peek](https://openskypolicy.org/looking-for-clarity-sneak-peek/) - Looking for Clarity Sneak Peek Budget and tax policy decisions directly affect all of us, yet for the majority of Nebraskans, fiscal policy is something discussed and debated in the halls of the capitol, not around the dinner table. Legal jargon and the dense language of tax codes can leave the average Nebraskan’s head spinning,
- [Primer Extras](https://openskypolicy.org/primerextras/) - Primer Extras Welcome to our Primer Extras page! Click the links below to explore the Nebraska budget in even greater detail. Click here to go to our budget primer main page. Chapter 2 - State Spending Chapter 3 - State Revenue Chapter 4 - Tax Expenditures Chapter 5 - Evaluating Nebraska's Tax System
- [Join the conversation](https://openskypolicy.org/join-the-conversation/) - Join the conversation Looking for Clarity – the tax and budget primer released by OpenSky in June – prompted a discussion in Nebraska about the need for comprehensive tax reform. Newspapers across the state quickly echoed the need for this conversation which affects us all, from city business owners to rural ranchers. The Scottsbluff Star
- [New Census Data Show Nebraskans in Poverty on the Rise](https://openskypolicy.org/new-census-data-show-nebraskans-in-poverty-on-the-rise/) - New Census Data Show Nebraskans in Poverty on the Rise 38,000 more Nebraskans now live in poverty compared to before the recession began according to new Census data. That’s more Nebraskans than live in the city of Kearney, and brings state-wide poverty numbers to about 237,000 Nebraskans, nearly the population of Lincoln. Poverty is defined
- [OpenSky's Initial Take on State of the State Address](https://openskypolicy.org/openskys-initial-take-on-state-of-the-state-address/) - OpenSky's Initial Take on State of the State Address Here's our initial take on the governor's speech from this morning: OpenSky Policy Institute agrees that our tax code needs to be modernized and that we need to make sure that all sales tax exemptions are effective and make our tax system more fair, not less.
- [Professor Pomp on principles of taxation](https://openskypolicy.org/professor-pomp-on-principles-of-taxation/) - Professor Pomp on principles of taxation Here's a list of state and local tax expert Richard Pomp's 12 tips to tax policy: Don’t look for the Holy Grail. There is no Holy Grail. Never use a shotgun if a rifle will do. Be risk inverse. Don’t put all of your eggs in one basket. The
- [David Spinar joins OpenSky Board of Directors](https://openskypolicy.org/david-spinar-joins-opensky-board-of-directors/) - David Spinar joins OpenSky Board of Directors David Spinar, a financial adviser for RBC Wealth Management in Lincoln, has joined the OpenSky Policy Institute Board of Directors. Prior to his work at RBC, David was Senior Vice President and Chief Compliance Officer at Securities America, Inc., and Security American Advisors Inc.; and a financial adviser at
- [OpenSky Tax Reform Symposium videos](https://openskypolicy.org/opensky-tax-reform-symposium-videos/) - OpenSky Tax Reform Symposium videos We have now uploaded all videos from our Jan. 17 Tax Reform Symposium. Click on the links below to watch the videos. Speaker of the Legislature Greg Adams offers opening remarks Revenue chairman Sen. Galen Hadley comments Appropriations chairman Sen. Heath Mello comments Professor Pomp's keynote address Bill Peters discusses
- [Have OpenSky present at your next function](https://openskypolicy.org/have-opensky-present-at-your-next-function/) - Find out how you can have OpenSky present to your group.
- [OpenSky on the road](https://openskypolicy.org/opensky-on-the-road/) - OpenSky Policy Institute plans to tour the state in May to meet with business leaders, civic groups and others to discuss tax and fiscal policy.
- [Report: Personal income tax cuts not a good economic growth strategy](https://openskypolicy.org/report-personal-income-tax-cuts-not-a-good-economic-growth-strategy/) - A big take home from the report released Thursday by the Center on Budget and Policy Priorities is that states that were able to thrive after cutting their had something to fall back on to replace lost revenue – namely oil and natural gas.
- [Tax subsidies may soon get needed attention](https://openskypolicy.org/tax-subsidies-may-soon-get-needed-attention/) - Tax subsidies and other tax expenditures take money from the state’s coffers just as appropriations do and a bill advanced by the Legislature brings that fact more to the forefront of the state’s budget process.
- [OpenSky announces spring tour public meetings](https://openskypolicy.org/opensky-announces-spring-tour-public-meetings/) - We'll hit the road next month. See a schedule of public meetings where you can hear us present our research.
- [Senate votes for retail fairness](https://openskypolicy.org/senate-votes-for-retail-fairness/) - Senate votes for retail fairness U.S. Sens. Mike Johanns and Deb Fischer were among a strong bi-partisan Senate contingent that voted on Monday to pass the Marketplace Fairness Act – which gives states the ability to collect online sales taxes. Nebraska loses an estimated $98 million[1] every year to untaxed online and catalog sales. While
- [OpenSky PowerPoint available for download](https://openskypolicy.org/opensky-powerpoint-available-for-download/) - Download the PowerPoint presentation we used on our tour around the state this week.
- [OpenSky to participate in NET tax policy panel discussion](https://openskypolicy.org/opensky-to-participate-in-net-tax-policy-panel-discussion/) - We’re excited to have been asked to participate in a NET Radio and Television panel discussion on tax policy, which will air for the first time on Friday, June 14.
- [Sens. Nordquist and Bolz named at-large members of tax committee](https://openskypolicy.org/sens-nordquist-and-bolz-named-at-large-members-of-tax-committee/) - Sen. Jeremy Nordquist of Omaha and Sen. Kate Bolz of Lincoln have been named at-large members of the Tax Modernization Committee. Nordquist and Bolz will join members of the Legislature’s Revenue Committee as well as the leaders of five other committees in a study of the state’s tax code this interim. The committee will report back to the Legislature in December regarding recommendations for tax reform.
- [OpenSky looks back on a productive legislative session](https://openskypolicy.org/opensky-looks-back-on-a-productive-legislative-session/) - Nebraskans have a lot to be optimistic about on the fiscal policy front as the Legislature wrapped up its session Wednesday. A variety of measures were passed in the unicameral this session that mark progress toward stronger and more transparent state fiscal policy.
- [Burling Commission report/Syracuse Study MP3s](https://openskypolicy.org/burling-report-mp3s/) - Listen to MP3s of audio transcriptions of the 2007 Burling Report and the 1987 Syracuse Study, which will be referenced by the Tax Modernization Committee that will examine the state's tax code this interim.
- [Tax study public hearing dates announced](https://openskypolicy.org/tax-study-public-hearing-dates-announced/) - The Tax Modernization Committee has announced its schedule for public hearings, which are part of its study of the Nebraska Tax Code.
- [Tax Modernization Committee members and subcommittees](https://openskypolicy.org/tax-modernization-committee-members-and-subcommittees/) - Tax Modernization Committee members and subcommittees The Tax Modernization Committee has been divided into three subcommittees – Sales Tax, Property Tax and Income Tax. The subcommittees are composed as such: Sales Tax Sen. Paul Schumacher of Columbus Sen. Charlie Janssen of Fremont Sen. Ken Schilz of Ogallala Sen. Kate Bolz of Lincoln Sen. John Harms
- [Business subsidy review the focus of Friday Legislative hearing](https://openskypolicy.org/business-subsidy-review-the-focus-of-friday-legislative-hearing/) - Business subsidy review the focus of Friday Legislative hearing On Friday, Department of Revenue officials will present at a joint hearing of the Legislature’s Appropriations and Revenue committees to give a report on the state’s business subsidy programs. The report is now required annually as part of LB 612 – a bill by Sen. Paul
- [OpenSky to provide updates from subsidy hearing](https://openskypolicy.org/opensky-to-provide-updates-from-subsidy-hearing/) - OpenSky to provide updates from subsidy hearing OpenSky will provide updates on our Twitter page from Friday’s report on the state’s business subsidy programs by the Department of Revenue. DOR officials will present at a joint hearing of the Legislature’s Appropriations and Revenue committees that starts at 9:30 a.m. in the State Capitol, Room 1113. NET will stream Friday’s
- [Tax Modernization Committee releases tax-change options for hearing discussions](https://openskypolicy.org/tax-modernization-committee-releases-tax-change-options-for-hearing-discussions/) - See what tax change options will be discussed at the Tax Modernization Committee public hearings.
- [Items included in $150 million sales tax expansion](https://openskypolicy.org/items-included-in-150-million-sales-tax-expansion/) - Items included in $150 million sales tax expansion Admissions and amusements Pinball and other mechanical amusements Coin operated video games Agricultural services Landscaping services (including lawn care) Automotive services Repair labor on motor vehicles Non-repair auto services, i.e. painting & lube Parking lots & garages Business services Interior design and decorating Computer/online services Internet Service
- [OpenSky testimony for the Tax Modernization Committee](https://openskypolicy.org/opensky-testimony-for-the-tax-modernization-committee/) - Read the testimony that OpenSky executive director Renee Fry presented to the Tax Modernization Committee on Thursday in Omaha.
- [Property taxes still a main theme as tax committee public hearings wrap up](https://openskypolicy.org/property-taxes-still-a-main-theme-as-tax-committee-public-hearings-wrap-up/) - Property taxes still a main theme as tax committee public hearings wrap up While the tax issues discussed in Omaha and Lincoln Tax Modernization Committee public hearings varied more than they did in hearings in Scottsbluff, North Platte and Norfolk, reliance on property taxes was still a main theme in the state’s two largest cities.
- [OpenSky statement on Friday's Tax Modernization Committee hearings](https://openskypolicy.org/opensky-statement-on-fridays-tax-modernization-committee-hearings/) - OpenSky's Renee Fry: "We were glad to hear committee members have expressed reluctance to use the cash reserve for tax cuts."
- [Performance Audit Committee meeting to feature incentives report, Pew presentation](https://openskypolicy.org/performance-audit-committee-meeting-to-feature-incentives-report-pew-presentation/) - The Legislature’s Performance Audit Committee on Friday will meet regarding its third tax-incentives report, which it released Wednesday
- [Northwestern University tax expert to speak at Jan. 8 OpenSky presentation](https://openskypolicy.org/northwestern-university-tax-expert-to-speak-at-jan-8-opensky-presentation/) - OpenSky Policy Institute is excited to announce that we'll host Northwestern University tax policy expert Therese McGuire, Ph.D. on Wednesday, Jan. 8 – the first day of the 2014 Legislative Session. The presentation will focus on state taxes and economic growth.
- [Tax Modernization Committee to announce findings at Friday news conference](https://openskypolicy.org/tax-modernization-committee-to-announce-findings-at-friday-news-conference/) - Tax Modernization Committee to announce findings at Friday news conference The public is invited to attend or call in to a news conference hosted by the Tax Modernization Committee on Friday. Committee chair Sen. Galen Hadley and other committee members will hold the news conference at2:30 p.m. in the State Capitol, Room 1200 to report the findings
- [Tax Modernization Committee releases final report](https://openskypolicy.org/openskys-statement-regarding-the-tax-modernization-committee-report/) - The Tax Modernization Committee has released its report following its six-month study of the state’s tax code.
- [Dr. McGuire: Research shows no conclusive link between taxes, economic growth](https://openskypolicy.org/dr-mcguire-research-shows-no-conclusive-link-between-taxes-economic-growth/) - Academic research shows no conclusive link between a state’s taxes and its economic growth, Northwestern University tax expert Therese McGuire told those in attendance at a Wednesday presentation sponsored by OpenSky Policy Institute.
- [Introducing OpenSky's Policy Digest](https://openskypolicy.org/introducing-openskys-policy-digest/) - As the Legislative session kicks off and with it, debates on major fiscal issues such as tax reform and education funding, OpenSky will use the new “Policy Digest” e-newsletter to help keep you up-to-date on the latest developments in Nebraska fiscal policy.
- [Video of Dr. McGuire's presentation on state taxes and economic growth](https://openskypolicy.org/video-of-dr-mcguires-presentation-on-state-taxes-and-economic-growth/) - Watch Dr. Therese McGuire's Jan. 8 presentation.
- [Revenue committee hears testimony on major tax bills](https://openskypolicy.org/revenue-committee-hears-testimony-on-major-tax-bills/) - Revenue committee hears testimony on major tax bills Over the past week, the Legislature’s Revenue Committee heard testimony on major tax proposals that would increase property taxes on Nebraskans and lead to school cuts. The committee heard testimony on Feb. 7 regarding a pair of bills – LB 670 and LB 813 -- to reduce
- [Nebraska needed its strong cash reserve and more in the last recession](https://openskypolicy.org/nebraska-needed-its-strong-cash-reserve-and-more-in-the-last-recession/) - Without help from federal stimulus funding, even Nebraska’s relatively strong cash reserve would not have been enough to pull the state through the last recession without tax increases or even deeper cuts to spending.
- [OpenSky statement regarding resolution to create incentive evaluation committee](https://openskypolicy.org/opensky-statement-regarding-resolution-to-create-incentive-evaluation-committee/) - The following is a statement from OpenSky Policy Institute Executive Director Renee Fry regarding LR 444, a resolution to create the Tax Incentive Evaluation Committee as a special committee to the Nebraska Legislature.
- [Cash reserve, venture capital, inheritance tax highlight hearing activity](https://openskypolicy.org/cash-reserve-venture-capital-inheritance-tax-highlight-hearing-activity/) - Cash reserve, venture capital, inheritance tax highlight hearing activity This week the Appropriations Committee heard testimony on bills to use the cash reserve to fund initiatives such as increases to the property tax credit program and investments in venture capital and the Revenue Committee discussed bills to eliminate the inheritance tax and increase aid to
- [As forecasting board meeting approaches, a lot of money is already on the table](https://openskypolicy.org/be-cautious-regarding-revenue-projections/) - The next Nebraska Economic Forecasting Advisory Board meeting is Friday, and the board’s action -- or inaction -- is likely to cause a reaction in the State Capitol. However, even if the board projects an increase in revenue at its meeting on Friday, legislators would be wise to proceed with caution.
- [OpenSky statement on Nebraska Economic Forecasting Advisory Board projections](https://openskypolicy.org/opensky-statement-on-nebraska-economic-forecasting-advisory-board-projections/) - Read a statement from OpenSky Policy Institute Executive Director Renee Fry on the revenue forecast put forth Friday by the Nebraska Economic Forecasting Advisory Board:
- [OpenSky seeks communications director](https://openskypolicy.org/opensky-seeks-communications-director/) - OpenSky seeks a communications director to carry our message through strategic communications and media relations. The communications director also advances OpenSky’s work through social media and helps coordinate OpenSky events and outreach opportunities.
- [A look at LB 986](https://openskypolicy.org/a-look-at-lb-986/) - A closer look at LB 986, a bill that would expand Nebraska’s Homestead Exemption, which provides property tax assistance to Nebraskans based on certain age, income, disability status and home value criteria.
- [The week ahead in the Unicameral](https://openskypolicy.org/the-week-ahead-in-the-unicameral/) - See a schedule of Legislative events and floor debate for bills and initiatives that OpenSky is focused on this session.
- [As budget debate begins, a bit about the need for a strong rainy day fund](https://openskypolicy.org/as-budget-debate-begins-a-bit-about-the-need-for-a-strong-rainy-day-fund/) - As budget debate begins, a bit about the need for a strong rainy day fund This week the Legislature will begin debate on the state budget. Ahead of this debate, there has been much talk of using money from Nebraska’s rainy day fund to fund tax cuts and other ongoing expenditures. Much of the discussion
- [Updated list showing cost of advanced bills](https://openskypolicy.org/updated-list-showing-cost-of-advanced-bills/) - We have updated our list that shows the cost of bills that have advanced or have priority designation to account for recently advanced bills and updated fiscal notes.
- [Kevin O'Hanlon named OpenSky's new communications director](https://openskypolicy.org/kevin-ohanlon-named-openskys-new-communications-director/) - Long-time legislative journalist to take over as OpenSky's communications director on May 1.
- [Support OpenSky on Give to Lincoln Day](https://openskypolicy.org/support-opensky-on-give-to-lincoln-day/) - Mark your calendars for May 29 and help support OpenSky Policy Institute during Give to Lincoln Day!
- [Legislative session marked by fiscally responsible choices](https://openskypolicy.org/legislative-session-marked-by-fiscally-responsible-choices/) - Legislative session marked by fiscally responsible choices The Legislature this session considered a wide variety of bills related to income, sales and property taxes and in the end, lawmakers passed measures that will modernize the tax code, help low- and middle-income Nebraskans, reduce property taxes, restore some aid for K-12 education and increase aid for pre-K
- [Give to Lincoln a resounding success!](https://openskypolicy.org/give-to-lincoln-a-resounding-success/) - Give to Lincoln a resounding success! Thanks to the generosity of scores of people, OpenSky enjoyed resounding success on "Give to Lincoln Day!" OpenSky finished 19th out of 305 non-profits in fundraising, with donations of more than $21,000! These donations will help us at OpenSky continue our work as a go-to source for state lawmakers,
- [Administrative Assistant](https://openskypolicy.org/administrative-assistant/) - Seeking Part Time Administrative Assistant Organization Overview: The OpenSky Policy Institute is a nonpartisan, nonprofit organization that conducts research and analysis aimed at informing discussion in Nebraska about the impact and effectiveness of state fiscal policies. Job Overview: The work of the Administrative Assistant involves the following: - Maintains office services by organizing and managing
- [Senators discuss whether Nebraska's tax incentives approved in recent years are measuring up](https://openskypolicy.org/senators-discuss-whether-nebraskas-tax-incentives-approved-in-recent-years-are-measuring-up/) - Senators discuss whether Nebraska's tax incentives approved in recent years are measuring up State senators ask frequently if the tax incentives approved in recent years are measuring up. While the Department of Revenue has reported on how many projects were approved each year, through such programs as the Nebraska Advantage Act, and how much companies
- [Nebraska Is No. 4 In state competitiveness study](https://openskypolicy.org/nebraska-is-no-4-in-state-competitiveness-study/) - Nebraska Is No. 4 In state competitiveness study Nebraska is No. 4 in the 2014 "State Competitiveness Index" compiled by Suffolk University's Beacon Hill Institute in Boston. The report measures the long-term competitiveness of all 50 states, taking into account 46 indicators in eight sub-indexes. Nebraska trailed only Massachusetts (No. 1), North Dakota (2) and
- [OpenSky Fall Road Trip](https://openskypolicy.org/opensky-fall-road-trip/) - OpenSky Fall Road Trip We’re excited to get out on the road next month to share our new report on K-12 funding:"Investing in Our Future: An Overview of Nebraska’s Education Funding System." with organizations in Lexington and Scottsbluff: Wednesday, Oct. 15 – Lexington Rotary Club. Noon. Grand Generation Center, 407 E 6th St., Lexington. Open to the public. Thursday,
- [Lawmakers looking at $62.6 million projected shortfall](https://openskypolicy.org/lawmakers-looking-at-62-6-projected-shortfall/) - Nebraska lawmakers will be looking at a projected revenue shortfall of $62.6 million when they convene in January and start working on a new, two year state budget.
- [Tax commissioner presents 2014 tax report](https://openskypolicy.org/tax-commissioner-presents-2014-tax-report/) - Tax commissioner presents 2014 tax report Nebraska Tax Commissioner Kim Conroy presented the 2014 Tax Expenditure Report to the Legislature’s Revenue and Appropriations committees on Monday. Conroy said adequate tax revenue must be brought in in a "neutral" way. Lawmakers were told that sales tax exemptions take away simplicity and "ease of compliance" with the
- [Two key reports to be released](https://openskypolicy.org/two-key-reports-to-be-released/) - Two key reports to be released Two key reports being released next week by the Revenue Committee will help set the table for debate in the upcoming legislative session on two key issues: how Nebraska taxes agricultural land (LR566) and possible changes to the state’s income tax system (LR571). Committee Chairman Sen. Galen Hadley of
- [OpenSky's Renee Fry: Nebraska lawmakers face "huge" issues](https://openskypolicy.org/fry-nebraska-lawmakers-face-huge-issues/) - OpenSky's Renee Fry told KGFW (1340 AM) in Kearney recently that Nebraska lawmakers face “huge” issues in prison reform, health and human services, the state budget and property taxes in the upcoming session.
- [OpenSky statement on Revenue Committee tax reports](https://openskypolicy.org/opensky-statement-on-revenue-committee-tax-reports/) - OpenSky Policy Institute Executive Director Renee Fry comments on tax reports issued Dec. 9 by the Legislature’s Revenue committee.
- [You’re invited to our Jan. 13 symposium on Nebraska Tax Policy!](https://openskypolicy.org/youre-invited-to-our-jan-13-symposium-on-nebraska-tax-policy/) - We would like to invite you to our tax policy symposium on Tuesday, Jan. 13 from 2 p.m. to 4 p.m. in the conference room of the Blue Cross Blue Shield of Nebraska Lincoln Office at 1233 Lincoln Mall.
- [OpenSky welcomes new board and staff members](https://openskypolicy.org/opensky-welcomes-new-board-and-staff-members/) - We are very happy to announce two new additions to our board of directors as well as two new staff members!
- [OpenSky statement on the State of the State address](https://openskypolicy.org/opensky-statement-on-the-state-of-the-state-address/) - OpenSky Policy Institute Executive Director Renee Fry expresses concerns about the accuracy of the tax ranking mentioned by Gov. Pete Ricketts in his State of the State address.
- [OpenSky statement on Appropriations Committee property tax announcement](https://openskypolicy.org/opensky-statement-on-appropriations-committee-property-tax-announcement/) - OpenSky Policy Institute Executive Director Renee Fry says she hopes the Appropriations Committee will consider more comprehensive options for addressing Nebraska's property tax challenges that using the Property Tax Credit program.
- [OpenSky statement on Feb. 27 revenue forecast](https://openskypolicy.org/opensky-statement-on-feb-27-revenue-forecast/) - OpenSky statement on Feb. 27 revenue forecast LINCOLN -- Below is a statement from OpenSky Policy Institute Executive Director Renee Fry about the revenue projection put forth by the Nebraska Economic Forecasting Advisory Board on Feb. 27. “Today’s essentially unchanged revenue forecast highlights the need for fiscal responsibility regarding the use of our cash reserve.
- [Good government measures, revenue forecast bookend week](https://openskypolicy.org/good-government-measures-income-tax-adjustments-revenue-forecast-highlight-weeks-tax-debate/) - OpenSky testified on issues such as performance based-budgeting, revenue volatility, Tax Increment Financing, tax incentives and income tax rate adjustments last week.
- [Income tax cut bill, measure to tax agricultural land at lower rate do not advance](https://openskypolicy.org/income-tax-cut-bill-measure-to-tax-agricultural-land-at-lower-rate-do-not-advance/) - Measures to cut income taxes and tax agricultural land at a lower rate -- which both threatened school funding and meaningful property tax reform efforts -- failed to advance from the Revenue Committee Wednesday morning.
- [Income and demographic stats by Legislative district](https://openskypolicy.org/income-and-demographic-stats-by-legislative-district/) - Income and demographic stats by Legislative district After receiving several requests for income and demographic stats for various legislative districts, we compiled the data for each Legislative district. You can access PDF profiles with this information at the links below. Districts 1-10 Districts 11-20 Districts 21-30 Districts 31-40 Districts 41-49
- [Lincoln Journal Star recognizes OpenSky's board president](https://openskypolicy.org/lincoln-journal-star-recognizes-openskys-board-president/) - The Lincoln Journal Star has included OpenSky Board President Dick Campbell on a list of 20 of the most influential men in Lincoln!
- [OpenSky Lincoln briefing part of busy budget day](https://openskypolicy.org/opensky-lincoln-briefing-part-of-busy-budget-day/) - Thursday, April 30 is shaping up to be a very busy day in regards to the Nebraska budget discussion. On that day, the Legislature is scheduled to begin debate on the Appropriations Committee budget proposal, and the Nebraska Economic Forecasting Advisory Board will meet to update revenue projections. Also, that morning OpenSky will host a budget briefing in Lincoln from 8 a.m. to 9 a.m.
- [Still time to RSVP for budget briefings!](https://openskypolicy.org/still-time-to-rsvp-for-budget-briefings/) - There is still time to RSVP to attend tomorrow's budget briefing in Lincoln as well as Monday's briefing in Omaha.
- [Support OpenSky on Give to Lincoln Day 2015!](https://openskypolicy.org/support-opensky-on-give-to-lincoln-day-2015/) - Mark your calendars for May 28 and help support OpenSky Policy Institute during Give to Lincoln Day!
- [Budget advances to the final round, gas tax increase vetoed, OpenSky presenting in Kearney on Monday](https://openskypolicy.org/budget-advances-to-final-round-gas-tax-increase-vetoed-opensky-presenting-in-kearney-on-monday/) - The Appropriations Committee budget proposal advanced to final round debate and an increase of Nebraska’s gas tax was vetoed during the Nebraska Legislature’s fiscal debate this week.
- [Make your OpenSky Give to Lincoln donation today!](https://openskypolicy.org/make-your-opensky-give-to-lincoln-donation-today/) - As we recently announced, OpenSky Policy Institute will once again participate in Give to Lincoln Day on May 28 -- but you don't have to wait until then to donate.
- [Budget signed with no vetoes and other recent fiscal news](https://openskypolicy.org/budget-signed-with-no-vetoes-and-other-recent-fiscal-news/) - Read a wrap-up of recent budget and tax happenings in the Nebraska Legislature.
- [Help our executive director and board donate more on Give to Lincoln Day!](https://openskypolicy.org/help-our-executive-director-and-board-donate-more-on-give-to-lincoln-day/) - See when our board members and executive director will match gifts made to OpenSky on Give to Lincoln Day!
- [Thank you so much!](https://openskypolicy.org/thank-you-so-much/) - We are simply overwhelmed by the generosity shown to OpenSky yesterday during Give to Lincoln Day. Thanks to more than 50 donors, we raised more than $25,000!
- [OpenSky announces Legislative Alumni Advisory Committee](https://openskypolicy.org/opensky-announces-legislative-alumni-advisory-committee/) - We are excited to announce that seven former state legislators have agreed to join OpenSky’s Legislative Alumni Advisory Committee!
- [Final numbers and a final "Thank You" from Give to Lincoln Day](https://openskypolicy.org/final-numbers-and-a-final-thank-you-from-give-to-lincoln-day/) - The final numbers are in and thanks to so many generous donors, we raised more than $28,731 with matching funds during Give to Lincoln Day!
- [OpenSky in the Lincoln Journal Star: Nebraska is not a high- or low-tax state](https://openskypolicy.org/opensky-in-the-lincoln-journal-star-nebraska-is-not-a-high-or-low-tax-state/) - OpenSky Policy Institute Executive Director Renee Fry wrote in the July 16 Lincoln Journal Star that Nebraska is neither a high-tax nor low-tax state, as our taxes rank about in the middle nationally.
- [Have us present to your group!](https://openskypolicy.org/have-us-present-to-your-group/) - Learn how you can have OpenSky present to your service club or other organization.
- [OpenSky on the road!](https://openskypolicy.org/opensky-on-the-road-2/) - We'll be talking tax, budget and school finance policy in several Nebraska cities next week! Check out our itinerary for the week!
- [OpenSky Column - Keeping budget growth low not the solution some claim it is](https://openskypolicy.org/opensky-column-keeping-budget-growth-low-likely-to-exacerbate-property-tax-challenges/) - Some suggest that if budget growth can be kept near the unusually low levels achieved in the current state budget, there will be plenty of revenue to lower taxes. However, it was our state’s high reliance on property taxes to fund K-12 schools that played a key role in the budget’s low growth rate of 3.5 percent. Furthermore, if budget growth is to remain at current levels, it’s highly probable that property taxes will need to increase even further to avoid cuts to our schools.
- [Save the date for OpenSky’s Fall Policy Symposium on November 4th!](https://openskypolicy.org/save-the-date-for-openskys-fall-policy-symposium-on-november-4th/) - We’re excited to announce that we will host a Fall Policy Symposium on Wednesday, November 4th in Lincoln and we’d love to have you join us!
- [Registration open and schedule announced for OpenSky Fall Policy Symposium!](https://openskypolicy.org/registration-open-and-schedule-announced-for-opensky-fall-policy-symposium/) - Register and see a full schedule for our Nov. 4 Fall Policy Symposium in Lincoln!
- [Registration closes Oct. 27 for Fall Policy Symposium](https://openskypolicy.org/registration-closes-oct-27-for-fall-policy-symposium/) - Less than a week remains to register for our 2015 Fall Policy Symposium!
- [Department of Revenue study shows income tax cut would not pay for itself](https://openskypolicy.org/department-of-revenue-study-shows-income-tax-cut-would-not-pay-for-itself/) - A $100 million income tax cut would not generate enough economic growth to pay for itself, a tax burden study released Friday by the Nebraska Department of Revenue shows.
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections/) - OpenSky Executive Director Renee Fry comments on the projections made Friday by the Nebraska Economic Forecasting Advisory Board. The board reduced its forecast by $154 million over the biennium.
- [Tax burden study release, revised revenue forecast highlight a busy Friday in fiscal news](https://openskypolicy.org/tax-burden-study-release-revised-revenue-forecast-highlight-a-busy-friday-in-fiscal-news/) - The Tax Burden Study shows a $100 million income tax cut would not come close to paying for itself and the lawmakers now face a $132 million shortfall following the Nebraska Economic Forecasting Advisory Board meeting.
- [Download PDFs of symposium slides, video coming soon](https://openskypolicy.org/download-pdfs-of-symposium-slides-video-coming-soon/) - Download PDFs of presentations used by OpenSky and Michael Griffith of the Education Commission of the States at our 2015 Fall Policy Symposium.
- [OpenSky seeks an Outreach Director](https://openskypolicy.org/opensky-seeks-an-outreach-director/) - Read more about our Outreach Director opening and see if you or someone you know should consider joining our team!
- [OpenSky seeks Fiscal Policy Analyst](https://openskypolicy.org/opensky-seeks-fiscal-policy-analyst/) - Learn more about our Fiscal Policy Analyst position
- [OpenSky seeking Outreach Director and Fiscal Policy Analyst](https://openskypolicy.org/opensky-seeking-outreach-director-and-fiscal-policy-analyst/) - We have a couple job openings, read more to see if you or someone you know would be a good fit!
- [Fall Policy Symposium videos now available online](https://openskypolicy.org/fall-policy-symposium-videos-now-available-online/) - Link to videos of the discussions and presentations from our 2015 Fall Policy Symposium.
- [Register to attend our 2016 Legislative Symposium!](https://openskypolicy.org/register-to-attend-our-2016-legislative-symposium/) - Reserve your seat for our 2016 Legislative Symposium, which will be held Thursday, Jan. 7 from 2 p.m. to 4 p.m. in the Nebraska State Capitol, Room 1023.
- [A Legislative Symposium recap; Dr. Merriman's slides available for download](https://openskypolicy.org/dr-merriman-assessment-caps-have-unintended-consequences-tax-increment-financing-effectiveness-unclear/) - Tax shifts and other unintended consequences often accompany assessment caps and other attempts to “fix” property taxes, a University of Illinois-Chicago economist told the more than 80 people who attended OpenSky's Legislative Summit at the State Capitol.
- [Jo Giles named outreach director, Ross Wilcox joins OpenSky board](https://openskypolicy.org/ross-wilcox-joins-opensky-board-jo-giles-named-outreach-director/) - Read more about the newest additions to the OpenSky team!
- [Assessment cap creates shortfalls, tax shifts and disparate impact  (Soundbites included)](https://openskypolicy.org/assessment-cap-creates-shortfalls-tax-shifts-and-disparate-impact-soundbites-included/) - An analysis from OpenSky Policy Institute shows the assessment growth cap proposed in LB 958 would lead to shortfalls for schools and other localities, tax shifts and would treat taxpayers disparately depending on where they live.
- [Recapping the LB 958 hearing; LB 959 hearing set for Tuesday](https://openskypolicy.org/recapping-the-lb-958-hearing-lb-959-hearing-set-for-tuesday/) - The Revenue Committee on Thursday heard more than six hours of testimony on LB 958 – the vast majority of which was in opposition to the bill.
- [Former lawmakers weigh in on measure calling for Convention of the States](https://openskypolicy.org/former-lawmakers-weigh-in-on-measure-to-call-convention-of-states/) - Enacting a Convention of the States and a balanced budget amendment would make it hard for federal lawmakers to help guide the nation through economic downturns, former Nebraska State Sens. Don Pederson, Vickie McDonald and John Harms wrote in the Lincoln Journal Star recently.
- [OpenSky welcomes new fiscal policy analyst](https://openskypolicy.org/opensky-welcomes-new-fiscal-policy-analyst/) - John Stavick has been hired as OpenSky’s fiscal policy analyst.
- [OpenSky urges caution following revised revenue forecast](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-2/) - OpenSky Policy Institute Executive Director Renee Fry comments on the projections made Friday by the Nebraska Economic Forecasting Advisory Board.
- [Evidence-based budgeting bill on legislative agenda](https://openskypolicy.org/evidence-based-budgeting-bill-on-legislative-agenda/) - Read more about LB 1092, which would have state agencies certify in their budget requests whether programs or practices they administer are "evidence-based.”
- [Hearing next week for amendments to property tax proposal](https://openskypolicy.org/hearing-next-week-for-amendments-to-property-tax-proposal/) - The Legislature’s Revenue Committee will hold a hearing on changes to LB 958, a measure to address property taxes, on Thursday, March 24.
- [Key bills create significant shortfall in next biennium](https://openskypolicy.org/key-bills-create-significant-shortfall-in-next-biennium/) - Lawmakers this week will take up debate on three bill related to property taxes. The measures have some merit but also raise significant concerns as the proposals would dramatically increase our state's budget shortfall and don't spell out how they would be funded.
- [Fact check on debate of property tax bills](https://openskypolicy.org/fact-check-on-debate-of-property-tax-bills/) - Last week a lot of numbers and rankings were discussed and reported during debate on LB 958, LB 959 and LB 1067 – bills related to property taxes that were amended and advanced. In this blog, we clarify some of these figures.
- [Want to set up an OpenSky presentation?](https://openskypolicy.org/want-to-set-up-an-opensky-presentation/) - Learn how to set up an OpenSky presentation for your service club or other group.
- [Budget restraint is essential, so is proper public investment](https://openskypolicy.org/budget-restraint-is-essential-so-is-proper-public-investment/) - In a column that appeared in multiple Nebraska newspapers, OpenSky Executive Director Renee Fry wrote, "Limiting budget growth is responsible and laudable. Tax dollars should never be wasted. But limiting budget growth at the expense of adequate public investments can lead to dire costs that far outweigh the financial price of properly investing in vital public services."
- [OpenSky to participate in Give to Lincoln Day again, secured donations can be made now!](https://openskypolicy.org/opensky-to-participate-in-give-to-lincoln-day-again-secured-donations-can-be-made-now/) - Read about how you can support OpenSky on (and before) Give to Lincoln Day!
- [A Give to Lincoln donation to OpenSky helps bring clarity to our fiscal debate](https://openskypolicy.org/a-give-to-lincoln-donation-to-opensky-helps-bring-clarity-to-our-fiscal-debate/) - Because it helps us secure a portion of a $300,000 matching pool generously offered by the Lincoln Community Foundation, a gift to OpenSky on or before Give to Lincoln Day is a great way to maximize your support of our mission to improve opportunities for every Nebraskan.
- [Candidate education session materials](https://openskypolicy.org/candidate-education-session-materials/) - Acccess audio, PDFs of PowerPoint presentations and relevant web links from the May 18 OpenSky Candidate Education session at Mahoney State Park in Ashland.
- [Double your Give to Lincoln donation!](https://openskypolicy.org/double-your-give-to-lincoln-donation/) - Thanks to matching contributions from our generous board and staff, every Give to Lincoln Day dollar donated to OpenSky today will be doubled!
- [Thank you so much!](https://openskypolicy.org/thank-you-so-much-2/) - Preliminary reports indicate that our generous supporters helped us raise more than $30,000 on Give to Lincoln Day!
- [OpenSky statement on May’s tax receipts report](https://openskypolicy.org/opensky-statement-on-mays-tax-receipts-report/) - OpenSky's Renee Fry notes that the state's budget shortfall appears primed to grow at the end of the fiscal year and that sales tax receipts have trailed forecasts nearly every month over the past year.
- [A final Give to Lincoln Thank You!](https://openskypolicy.org/a-final-give-to-lincoln-thank-you/) - The final numbers are in and thanks to so many generous donors, we raised more than $29,375 with matching funds during Give to Lincoln Day and topped our total from last year!
- [OpenSky’s 2016 Fall Policy Symposium will be held Sept. 1 in Lincoln!](https://openskypolicy.org/openskys-2016-fall-policy-symposium-will-be-held-sept-1-in-lincoln/) - We’re excited to announce that OpenSky Policy Institute’s 2016 Fall Policy Symposium will be held Thursday, Sept. 1 at Nebraska Innovation Campus in Lincoln!
- [OpenSky statement on June’s tax receipts report](https://openskypolicy.org/opensky-statement-on-junes-tax-receipts-report/) - OpenSky's executive director comments on June's tax receipts coming in $24 million below forecasts.
- [Registration open for OpenSky's Fall Policy Symposium!](https://openskypolicy.org/registration-open-for-fall-policy-symposium/) - See how you can register for our Fall Policy Symposium!
- [It's time to talk about real economic development in Nebraska](https://openskypolicy.org/its-time-to-talk-about-real-economic-development-in-nebraska/) - In a column that appeared in multiple Nebraska newspapers this week, OpenSky Executive Director Renee Fry wrote that with the launch of Nebraska’s new brand (Good Life. Great Opportunity), it’s time to start a real discussion about economic development in Nebraska.
- [Schedule posted for our 2016 Fall Policy Symposium!](https://openskypolicy.org/schedule-posted-for-our-2016-fall-policy-symposium/) - Read more about the programming for our upcoming Fall Policy Symposium!
- [OpenSky welcomes new fellow Christian Kreznar](https://openskypolicy.org/opensky-welcomes-new-fellow-christian-kreznar/) - Learn more about our newest Weitz Fellow, Christian Kreznar!
- [Symposium preview: Helping state/local governments get most from tax dollars](https://openskypolicy.org/symposium-preview-helping-statelocal-governments-get-most-from-tax-dollars/) - Learn more about the Pew-MacArthur Results First Initiative, which will be the focus of a panel at our Fall Policy Symposium.
- [Symposium preview: Dr. Bartik to discuss what really grows economies](https://openskypolicy.org/symposium-preview-dr-bartik-to-discuss-what-really-grows-economies/) - Learn more about the work of Dr. Timothy Bartik, who will be the keynote speaker at our Fall Policy Symposium on Sept. 1.
- [Symposium slides posted, videos to come soon](https://openskypolicy.org/symposium-slides-posted-videos-to-come-soon/) - Download slide presentations from our 2016 Fall Policy Symposium.
- [Board Past President Dick Campbell: Happy 5th Anniversary OpenSky!](https://openskypolicy.org/board-past-president-dick-campbell-happy-5th-anniversary-opensky/) - A big congratulations to OpenSky Policy Institute on celebrating its 5th Anniversary today!
- [Recapping our Fall Policy Symposium](https://openskypolicy.org/recapping-the/) - Economic development and getting the “biggest bang” for public dollars were major themes at our Fall Policy Symposium, which was held in Lincoln on Sept. 1 and attended by more than 190 people.
- [OpenSky statement on September’s tax receipts report](https://openskypolicy.org/opensky-statement-on-septembers-tax-receipts-report/) - OpenSky's Renee Fry says, “The growing budget shortfall raises a red flag that perhaps we have gone too far with tax cuts in recent years. The continued downturn in revenue threatens investments in schools and other vital services and makes it more difficult to address pressing issues like corrections and property taxes.”
- [Friday revenue forecast could have significant impact on state budget](https://openskypolicy.org/friday-revenue-forecast-could-have-significant-impact-on-state-budget/) - The Nebraska Economic Forecasting Advisory Board will meet Friday to forecast state revenue collections. OpenSky will provide updates from the forecasting board meeting on our Twitter page.
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-3/) - OpenSky's Renee Fry notes that the latest forecast highlights the need for a real discussion about economic prosperity and opportunities.
- [OpenSky's Renee Fry: Our work is more important than ever](https://openskypolicy.org/openskys-renee-fry-our-work-is-more-important-than-ever/) - Reflecting on our fifth anniversary, OpenSky's executive director explains why she thinks our work has only grown in importance.
- [Wednesday a busy fiscal day at the Capitol](https://openskypolicy.org/wednesday-a-busy-fiscal-day-at-the-capitol/) - The Tax Rate Review Committee will meet today to discuss the state's current fiscal climate, kicking off a busy day of fiscal policy discussions at the State Capitol.
- [Join our team -- OpenSky seeks full-time office manager!](https://openskypolicy.org/join-our-team-opensky-seeks-full-time-office-manager/) - Learn about our OpenSky Office Manager position!
- [Responsible budgeting, K-12 funding the focus of two recent OpenSky columns](https://openskypolicy.org/responsible-budgeting-k-12-funding-the-focus-of-two-recent-opensky-columns/) - The need to address Nebraska’s budget shortfall responsibly and urban and rural struggles with Nebraska’s school funding formula were the focus of two recent columns by OpenSky Executive Director Renee Fry.
- [Registration open for 2017 Legislative Symposium!](https://openskypolicy.org/registration-open-for-2017-legislative-symposium/) - Our symposium will feature a panel discussion with lawmakers who helped guide the Legislature through budget shortfalls that occurred because of the recession of the early 2000s and the Great Recession.
- [OpenSky analysis: Nebraska didn’t cut its way out of previous large shortfalls](https://openskypolicy.org/opensky-analysis-nebraska-didnt-cut-its-way-out-of-previous-large-shortfalls/) - Lawmakers combined budget cuts, cash transfers and new revenues to get through shortfalls in the early 2000s and following the Great Recession, a recent OpenSky analysis showed.
- [Governor’s tax plan does little for middle class Nebraskans](https://openskypolicy.org/governors-tax-plan-does-little-for-middle-class-nebraskans/) - The example of a middle-class Nebraska taxpayer used by the governor in the rollout of his tax plan would not receive an income tax cut under the proposal but the tax plan would harm Nebraska’s ability to support schools, roads, public safety and other services that are important to middle-class residents.
- [OpenSky analysis highlights need for review of tax changes](https://openskypolicy.org/opensky-analysis-highlights-need-for-review-of-tax-changes/) - The fiscal impact of many tax changes passed over the last decade could be reducing revenue by as much as $900 million a year and this highlights the need to review tax incentives, exemptions and other revenue measures after they become law.
- [OpenSky analysis: National trends highlight need for budgetary caution](https://openskypolicy.org/opensky-analysis-national-trends-highlight-need-for-budgetary-caution/) - A review of national reports indicates Nebraska’s $1.2 billion budget shortfall might be part of a larger structural trend that could extend over 40 years and be exacerbated by tax changes at the federal level.
- [Some facts about LB 337 -- the governor's tax plan](https://openskypolicy.org/some-facts-about-lb-337-the-governors-tax-plan/) - Cutting the top income tax rate as proposed in LB 337 will provide the largest tax cut for the wealthiest Nebraskans while providing much more modest tax reductions for middle-class residents.
- [OpenSky statement on LB 337](https://openskypolicy.org/opensky-statement-on-lb-337/) - Read a statement from OpenSky Policy Institute Executive Director Renee Fry on LB 337, which was discussed by the governor and others at a news conference on Monday.
- [OpenSky analysis: Income tax cut bills good for wealthy, non-residents](https://openskypolicy.org/opensky-analysis-income-tax-cut-bills-good-for-wealthy-non-residents/) - Forty percent of Nebraskans would pay more overall taxes under one of two income tax cut proposals in front of the Legislature’s Revenue Committee on Wednesday and both bills would offer large tax cuts to the wealthiest Nebraskans while doing little for the middle-class or small businesses.
- [Kathy Campbell joins OpenSky Board, Toni Roberts joins staff](https://openskypolicy.org/kathy-campbell-joins-opensky-board-toni-roberts-joins-staff/) - We’re thrilled to announce that Kathy Campbell has joined our Board of Directors and Toni Roberts has joined our staff as our new operations manager.
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-4/) - OpenSky Policy Institute Executive Director Renee Fry says revenue needs to be part of the discussion regarding ways to close our current budget shortfall.
- [OpenSky's LB 484 testimony and charts](https://openskypolicy.org/opensky-lb-484-testimony-and-charts/) - Download PDFs of OpenSky's testimony and charts from the education committee hearing on LB 484.
- [Upjohn Institute: Business incentives cost states millions, don’t do enough to foster job and wage growth](https://openskypolicy.org/upjohn-institute-business-incentives-cost-states-millions-dont-do-enough-to-foster-job-and-wage-growth/) - New database shows how states compare; Nebraska incentives 79 percent greater than average state.
- [Rules 'truce' allows flow to return to the Unicameral debate](https://openskypolicy.org/rules-truce-allows-flow-to-return-to-the-unicameral-debate/) - In a column that appeared in Friday’s Lincoln Journal Star, former lawmakers Galen Hadley, John Harms and Kathy Campbell encouraged current senators to hold on to the spirit of debate that has permeated the Unicameral in recent weeks.
- [Big week of tax and school finance debate starts this morning](https://openskypolicy.org/big-week-of-tax-and-school-finance-debate-starts-this-morning/) - Tax and school finance discussions will dominate the Legislative agenda this week .
- [A status update and some opinion pieces on the LB 461 tax package](https://openskypolicy.org/a-status-update-and-some-opinion-pieces-on-the-lb-461-tax-package/) - LB 461 -- the Revenue Committee's tax cut plan -- was the subject of several editorial pieces in the week leading up to debate on the bill.
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-5/) - A statement from OpenSky Policy Institute Executive Director Renee Fry regarding the projections made Wednesday by the Nebraska Economic Forecasting Advisory Board.
- [Budget briefing slides available for download, LB 461 on Tuesday's agenda](https://openskypolicy.org/budget-briefing-slides-available-for-download-lb-461-on-tuesdays-agenda/) - Slides from this week's OpenSky budget briefings can be downloaded here and videos from the briefings can be viewed on our Facebook page.
- [OpenSky participating in Give to Lincoln Day again, early donations can be made now! ](https://openskypolicy.org/opensky-participating-in-give-to-lincoln-day-again-early-donations-can-be-made-now/) - Learn how to donate to OpenSky on Give to Lincoln Day!
- [Legislature rejects LB 461, will debate mainline budget on Wednesday](https://openskypolicy.org/legislature-rejects-lb-461-will-debate-mainline-budget-on-wednesday/) - The Nebraska Legislature on Tuesday rejected LB 461, the Revenue Committee’s tax package, which would have provided large income tax cuts to wealthy Nebraskans and created revenue losses that would harm schools and other vital services.
- [Sen. Campbell: Join me in supporting OpenSky on Give to Lincoln Day](https://openskypolicy.org/sen-campbell-join-me-in-supporting-opensky-on-give-to-lincoln-day/) - OpenSky board member Sen. Kathy Campbell discusses why she will support OpenSky on Give to Lincoln Day.
- [OpenSky statement on Gov. Ricketts' comments regarding April’s receipts report](https://openskypolicy.org/opensky-statement-on-gov-ricketts-comments-regarding-aprils-receipts-report/) - Read a statement from OpenSky Policy Institute Executive Director Renee Fry regarding the comments made by Gov. Ricketts about April’s tax receipts and the information distributed by OpenSky on Wednesday.
- [Budget vetoes include funding for provider rates, Capitol HVAC, higher ed; Override debate could come Wednesday](https://openskypolicy.org/budget-vetoes-include-funding-for-provider-rates-capitol-hvac-higher-ed-override-debate-could-come-wednesday/) - Many state agencies -- including the university, state college and community college systems -- would see additional .5 percent reductions in funding under line-item budget vetoes made by the governor
- [Kansas lawmakers roll back income tax cuts](https://openskypolicy.org/kansas-lawmakers-roll-back-income-tax-cuts/) - The Kansas Legislature on Tuesday evening overrode a gubernatorial veto and rolled back some of the income tax cuts that have caused major problems during the past five years.
- [A final Give to Lincoln Day 2017 thank you! ](https://openskypolicy.org/a-final-give-to-lincoln-day-2017-thank-you/) - Thanks to our amazing supporters, OpenSky raised $26,056, including $2,615 in Lincoln Community Foundation matching funds, during Give to Lincoln Day last month!
- [Updated budget primer available online](https://openskypolicy.org/updated-budget-primer-available-online/) - See how you can download an updated copy of our tax and budget primer -- "Looking for Clarity."
- [Save the date -- OpenSky Fall Policy Symposium set for Sept. 21!](https://openskypolicy.org/save-the-date-opensky-fall-policy-symposium-set-for-sept-21/) - Greg LeRoy of Good Jobs First will be ourkeynote presenter at our 2017 Fall Policy Symposium.
- [OpenSky welcomes new fiscal policy analyst and Weitz Fellow ](https://openskypolicy.org/opensky-welcomes-new-fiscal-policy-analyst-weitz-fellow/) - Learn more about Elizabeth Gleason, our new fiscal policy analyst, and Lillie Cox, our new Weitz Fellow.
- [Tax incentive report hearing today, OpenSky on the road next week](https://openskypolicy.org/tax-incentive-report-hearing-today-opensky-on-the-road-next-week/) - Department of Revenue officials will present at a joint hearing of the Legislature's Appropriations and Revenue committees this morning to discuss a report on the state's business incentive programs.
- [Venue changed for OpenSky's Fall Policy Symposium](https://openskypolicy.org/venue-changed-for-openskys-fall-policy-symposium/) - OpenSky's 2017 Fall Policy Symposium will now be held at the Graduate Lincoln at 141 N. 9th St., in Lincoln. The symposium will be held from 8:30 a.m. to 2:30 p.m.
- [Greg LeRoy: Talent pool more important to businesses than tax incentives](https://openskypolicy.org/greg-leroy-talent-pool-more-important-to-businesses-than-tax-incentives/) - Greg LeRoy, who will be the keynote speaker at OpenSky's 2017 Fall Policy Symposium, says, ""Incentives are almost never determinative of where companies expand."
- [Slides and other symposium documents available for download](https://openskypolicy.org/slides-and-other-symposium-documents-available-for-download/) - Download slides and other documents from our 2017 Fall Policy Symposium.
- [OpenSky statement on the federal tax framework](https://openskypolicy.org/opensky-statement-on-the-federal-tax-framework/) - OpenSky Executive Director Renee Fry comments on the federal tax framework introduce by President Donald Trump and congressional Republicans.
- [Recapping OpenSky's Fall Symposium](https://openskypolicy.org/recapping-openskys-fall-symposium/) - Read about the presentations and discussions from our 2017 Fall Policy Symposium.
- [OpenSky analysis finds federal tax changes could have major ramifications at the state level](https://openskypolicy.org/opensky-analysis-finds-federal-tax-changes-could-have-major-ramifications-at-the-state-level/) - As the U.S. Senate prepares to vote this week on its budget resolution, a key step in the implementation of federal tax changes, a new OpenSky Policy Institute analysis finds such changes at the federal level could have a profound impact on Nebraska and its state budget.
- [Tax Expenditure Report hearing set for Thursday, Forecasting Board to meet on Friday](https://openskypolicy.org/tax-expenditure-report-hearing-set-for-thursday-forecasting-board-to-meet-on-friday/) - A hearing regarding Nebraska’s tax expenditures on Thursday and a meeting of the Nebraska Economic Forecasting Advisory Board on Friday will highlight a big week of Nebraska fiscal policy activity.
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-6/) - OpenSky Executive Director Renee Fry says the state's reduced revenue forecast underscores that Nebraska faces tremendous uncertainty regarding our revenues as we don't have a full understanding how federal tax changes could impact us.
- [Department of Revenue study shows income tax cut would not pay for itself](https://openskypolicy.org/department-of-revenue-study-shows-income-tax-cut-would-not-pay-for-itself-2/) - A hypothetical $100 million personal income tax cut would result in a net loss of $95 million in tax revenue and largely benefit Nebraskans with the highest incomes, the study by the Nebraska Department of Revenue found.
- [House releases tax plan, state revenue forecast reduced, DOR study shows income tax cut wouldn't pay for itself](https://openskypolicy.org/house-releases-tax-plan-state-revenue-forecast-reduced-dor-study-shows-income-tax-cut-wouldnt-pay-for-itself/) - Read more about the House tax plan, the state revenue forecast and the Department of Revenue's Tax Burden Study.
- [Nonprofit Association of the Midlands forums to focus on state and federal budget debates](https://openskypolicy.org/nonprofit-association-of-the-midlands-forums-to-focus-on-state-and-federal-budget-debates/) - OpenSky Policy Institute will discuss state and federal tax and budget debates at an upcoming series of forums for members of the Nonprofit Association of the Midlands (NAM).
- [Sens. Sullivan and Gloor join Legislative Alumni Advisory Committee](https://openskypolicy.org/sens-sullivan-and-gloor-join-legislative-alumni-advisory-committee/) - We’re excited to announce that former Sens. Kate Sullivan of Cedar Rapids and Mike Gloor of Grand Island have joined OpenSky’s Legislative Alumni Advisory Committee.
- [Audio -- Oklahoma lawmaker warns against using tax-cut triggers](https://openskypolicy.org/audio-oklahoma-lawmaker-warns-against-using-tax-cut-triggers/) - Hear audio from a recent call OpenSky hosted with Oklahoma lawmaker Leslie Osborn regarding that state's experience with income tax cuts and revenue triggers.
- [OK lawmaker, OpenSky caution against tax-cut triggers, symposium slides available for download](https://openskypolicy.org/ok-lawmaker-opensky-caution-against-tax-cut-triggers-symposium-slides-available-for-download/) - In advance of a new proposal to cut taxes in Nebraska using revenue triggers, an Oklahoma lawmaker who helped author a tax-cut trigger bill in that state spoke to some Nebraska media on Tuesday about the danger of such measures. Also, OpenSky's Renee Fry weighs in on the tax plan laid out in the governor's State of the State Address.
- [Budget bill hearings kick off busy fiscal week in the Unicameral](https://openskypolicy.org/budget-bill-hearings-kick-off-busy-fiscal-week-in-the-unicameral/) - The Legislature’s Appropriations Committee will hold a hearing on the state budget bills (LB 944, LB 945, LB 946) today to kick off a busy week of hearings – many of which are focused on tax- and budget-related issues.
- [Nonprofit Association of the Midlands policy forums to focus on state fiscal debates](https://openskypolicy.org/nonprofit-association-of-the-midlands-policy-forums-to-focus-on-state-fiscal-debates/) - RSPV for upcoming policy forums featuring OpenSky, the Nonprofit Association of the Midlands and Nebraska Appleseed.
- [Policy brief – LB 829 has devastating implications for Nebraska](https://openskypolicy.org/policy-brief-lb-829-has-devastating-implications-for-nebraska/) - Nebraska’s high reliance on property taxes to fund K-12 education is a serious and long-standing issue that has frustrated our state’s residents for decades. LB 829 – which proposes a refundable credit against state income taxes equal to fifty percent of property taxes paid to support schools – may sound like a good solution at first but in reality the measure would create more problems than it might solve.
- [LB 804’s new state-level tax benefit raises concerns](https://openskypolicy.org/6543-2/) - LB 804 is being touted as necessary to bring Nebraska’s 529 savings plans into compliance with federal law. However, the language in LB 804 -- a bill that will be the focus of a Revenue Committee hearing today -- goes beyond allowing Nebraska’s educational savings plan to be used for private K-12 tuition. LB 804 also would create a new state-level tax deduction for private K-12 tuition.
- [Policy brief - LB 947 raises important questions about state priorities](https://openskypolicy.org/6548-2/) - Faced with continued revenue challenges on the heels of considerable cuts to key services like higher education, the major question LB 947 poses is where do these tax cuts rank in terms of state priorities?
- [Real Taxpayers of Nebraska and LB 947](https://openskypolicy.org/real-taxpayers-of-nebraska-and-lb-947/) - See what LB 947's tax changes would mean for some real Nebraska taxpayers.
- [Policy brief - Adjusting to federal tax changes](https://openskypolicy.org/policy-brief-adjusting-to-federal-tax-changes/) - See an analysis of LB 1090 and LB 1048, two bills that would help Nebraska's tax code adjust to recent federal tax changes.
- [Polling: Nebraskans supportive of millionaires taxes, more investment in healthcare and K-12 education](https://openskypolicy.org/6569-2/) - Nearly eight in ten Nebraska voters surveyed in a recent poll would favor increasing state income taxes on those who earn more than $1 million. Almost as many voters – seven in ten -- would support raising state income taxes on those who earn more than $500,000 annually.
- [OpenSky seeks policy director](https://openskypolicy.org/6573-2/) - We are seeking a Policy Director to lead the analytical work that serves as the backbone of OpenSky Policy Institute’s mission.
- [Policy brief - LB 911 and local option income surtaxes](https://openskypolicy.org/6606-2/) - LB 911, a bill that will be the focus of a Revenue Committee hearing Wednesday, could help reduce our reliance on property taxes by bringing more income tax revenue into the way schools are funded.
- [Policy brief – LB 941 and Nebraska’s gasoline tax](https://openskypolicy.org/policy-brief-lb-941-and-nebraskas-gasoline-tax/) - LB 941 – a bill that will be the focus of a Revenue Committee hearing on Tuesday -- would set a minimum rate for the wholesale portion of the state’s gas tax, lessening the impact of future declines in gas prices on roads funding for cities and counties in particular.
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-7/) - “Today’s revenue forecast is welcome news considering our recent revenue struggles but it must be taken with a grain of salt as we still face tremendous uncertainty regarding the impact of federal tax changes on our revenue streams. Given this, we hope lawmakers will take this opportunity to shore up our investments in education and other key services and to replenish our cash reserve rather than enact risky tax cuts that could create serious problems in the future.”
- [Debate on internet sales tax bill set for Tuesday](https://openskypolicy.org/debate-on-internet-sales-tax-bill-set-for-tuesday/) - The first item on the Legislature’s agenda for Tuesday is second-round debate on LB 44 – which relates to the collection of sales taxes on online purchases.
- [Policy brief - Adjusting to federal tax changes](https://openskypolicy.org/7719-2/) - It is important to prevent Nebraskans – particularly low- and middle-income residents – from experiencing state tax increases because of federal tax cuts. It also is important that key services such as education, health care and roads be protected from additional funding cuts should the state impact from federal tax cuts differ from projections. LB 1090 could be amended in a way that prevents tax increases for most Nebraskans while also protecting the key services that are essential to our state and its economy.
- [Budget debate starts today](https://openskypolicy.org/7723-2/) - Get a preview of the state budget debate.
- [2018 Candidate Education Session Schedule](https://openskypolicy.org/2018-candidate-education-session-schedule/) - See the schedule for OpenSky’s 2018 Candidate Education Sessions in Lincoln (May 23) and Omaha (May 24).
- [Delaying LB 738's fiscal impact could contribute to future budget problems](https://openskypolicy.org/delaying-lb-738s-fiscal-impact-could-contribute-to-future-budget-problems/) - Preventing low- and middle-income Nebraskans from paying higher taxes because of inflation -- which would occur under LB 738 -- is a desirable goal. However, an amendment on the bill that would delay implementation until 2020 to push the fiscal impact into the future is concerning.
- [LB 947 likely to be debated Tuesday](https://openskypolicy.org/lb-947-likely-to-be-debated-tuesday/) - LB 947 is the second bill on the legislative agenda following final-round debate on the state budget bills.
- [LB 1058, Convention of States measures are dangerous proposals](https://openskypolicy.org/lb-1058-convention-of-states-measures-are-dangerous-proposals/) - In Wednesday’s Lincoln Journal Star, OpenSky Executive Director Renee Fry cautioned the Legislature about advancing LB 1058. The bill, which is on the Legislature’s agenda today, relates to an effort to call a Convention of the States to pass a federal fiscal restraints such as a balanced budget amendment.
- [Policy brief – LB 1103 offers another option for property tax relief](https://openskypolicy.org/policy-brief-lb-1103-offers-another-option-for-property-tax-relief/) - LB 1103 – as amended by AM 2808[1] -- offers an alternative to LB 947 that provides significant property tax relief while protecting school funding.
- [OpenSky welcomes new policy director, three new board members](https://openskypolicy.org/opensky-welcomes-new-policy-director-three-new-board-members/) - Read about the latest additions to OpenSky's staff and board of directors!
- [Support OpenSky on Give to Lincoln Day!](https://openskypolicy.org/support-opensky-on-give-to-lincoln-day-2/) - A Give to Lincoln Day donation to OpenSky is a great way to maximize your support of OpenSky’s mission as it will allow us receive a proportional share of a $400,000 match fund provided by the Lincoln Community Foundation and other sponsors.
- [Sen. Schumacher: Alternative facts vs. actual facts](https://openskypolicy.org/sen-schumacher-alternative-facts-vs-actual-facts/) - Sen. Paul Schumacher of Columbus comments on OpenSky's contributions to Nebraska's fiscal policy debate.
- [Candidate education session video and materials](https://openskypolicy.org/candidate-education-session-video-and-materials/) - Access video of the presentations at the May 23 OpenSky Candidate Education Session in Lincoln. You also can access printable PDFs of PowerPoint presentations that were used during both the May 23 and May 24 candidate sessions as well as find links to reports, websites and articles and other documents that were referenced during various presentations.
- [A trustworthy source for journalists](https://openskypolicy.org/a-trustworthy-source-for-journalists/) - “At a time when people are quick to label facts with which they do not agree as ‘fake,’ a trustworthy source like the OpenSky Policy Institute is indispensable.” - Gordon Winters, former opinion page editor at the Lincoln Journal Star.
- [Sen. McCollister: OpenSky research incredibly helpful to lawmakers](https://openskypolicy.org/sen-mccollister-opensky-research-incredibly-helpful-to-lawmakers/) - “The depth and quality of OpenSky’s research is incredibly helpful to us as lawmakers as we look to create policies that truly benefit our state and its people.” -- Sen. John McCollister
- [OpenSky statement on the Supreme Court’s internet sales tax ruling](https://openskypolicy.org/opensky-statement-on-the-supreme-courts-internet-sales-tax-ruling/) - Read a statement from OpenSky Policy Institute Executive Director Renee Fry about the U.S. Supreme Court’s ruling on the South Dakota vs. Wayfair Inc. case, which relates to the ability of states to collect sales tax on online purchases.
- [Supreme Court decision paves the way for Nebraska to collect tax on internet sales](https://openskypolicy.org/supreme-court-decision-paves-the-way-for-nebraska-to-collect-tax-on-internet-sales/) - Nebraska is a lot closer to being able to collect state sales taxes on online purchases thanks to a Thursday ruling by the U.S. Supreme Court.
- [A final Give to Lincoln Day 2018 thank you](https://openskypolicy.org/a-final-give-to-lincoln-day-2018-thank-you/) - Thanks to our amazing supporters, 2018 was OpenSky's best Give to Lincoln Day campaign yet!
- [Registration open for OpenSky's 2018 Fall Policy Symposium!](https://openskypolicy.org/registration-open-for-openskys-2018-fall-policy-symposium/) - Registration is now open for OpenSky Policy Institute's 2018 Fall Policy Symposium on Wednesday, Sept. 5 from 8:30 a.m. to 2 p.m. at Nebraska Innovation Campus, 2021 Transformation Drive in Lincoln. Check-in starts at 8 a.m.
- [Slides, other symposium documents available online](https://openskypolicy.org/slides-other-symposium-documents-available-online/) - Download slides and other materials from our 2018 Fall Policy Symposium!
- [OpenSky welcomes new board member and fellows](https://openskypolicy.org/opensky-welcomes-new-board-member-and-fellows/) - OpenSky is excited to announce that Claude E. Berreckman, Jr., has joined our board of directors and Will Kay and Mary Baumgartner have joined our staff as fellows.
- [OpenSky on the road, come meet with us in Lyons and Blair!](https://openskypolicy.org/opensky-on-the-road-come-meet-with-us-in-lyons-and-blair/) - Members of the OpenSky staff will be on the road over the next couple weeks meeting with Chambers of Commerce, service clubs, media members and others in Columbus, Norfolk, O’Neill, Creighton, Pender, Lyons and Blair.
- [Tax Expenditure Report hearing set for Friday, forecasting board to meet on Oct. 26](https://openskypolicy.org/tax-expenditure-report-hearing-set-for-friday-forecasting-board-to-meet-on-oct-26/) - The Legislature’s Revenue and Appropriations committees will hold a joint hearing Friday to discuss the Department of Revenue's Tax Expenditure Report. Requiring such hearings is one of several steps Nebraska lawmakers have taken to bring more transparency to our state’s tax expenditures.
- [Latest OpenSky primer provides an overview of Medicaid funding in Nebraska](https://openskypolicy.org/latest-opensky-primer-provides-an-overview-of-medicaid-funding-in-nebraska/) - Read OpenSky's latest primer to get an overview of Medicaid and CHIP funding in Nebraska.
- [Public invited to NAM budget forums in Lincoln, Grand Island and Omaha](https://openskypolicy.org/public-invited-to-nam-budget-forums-in-lincoln-grand-island-and-omaha/) - OpenSky Policy Institute will discuss the state tax and budget debate at upcoming forums in Lincoln, Grand Island and Omaha. The forums are sponsored by the Nonprofit Association of the Midlands (NAM) and open to the public.
- [Connie Knoche joins OpenSky as education policy director](https://openskypolicy.org/connie-knoche-joins-opensky-as-education-policy-director/) - We are excited to announce that Connie Knoche has joined OpenSky’s staff as our education policy director!
- [Register for OpenSky’s 2019 Legislative Symposium](https://openskypolicy.org/register-for-openskys-2019-legislative-symposium/) - The symposium will be held on Friday, January 11th at 1:30 p.m. in the Nebraska State Education Association (NSEA) Fourth Floor Board. The NSEA offices are directly west of the State Capitol at 605 S. 14th St., in Lincoln.
- [Legislative Symposium will stream live on OpenSky Facebook page](https://openskypolicy.org/legislative-symposium-will-stream-live-on-opensky-facebook-page/) - While seating for Friday’s OpenSky Legislative Symposium is full, the event will be streamed live on our Facebook page.
- [UNL law professor: Tax breaks raise important questions; legislation likely needed to require online sales tax collection](https://openskypolicy.org/unl-law-professor-tax-breaks-raise-important-questions-legislation-likely-needed-to-require-online-sales-tax-collection/) - A pair of tax breaks that target high-income Nebraskans passed decades ago raise important questions for state lawmakers to consider, a University of Nebraska tax law expert said at OpenSky Policy Institute’s Legislative Symposium.
- [Legislative Symposium slides now available online](https://openskypolicy.org/8035-2/) - Download slides from symposium presentations by OpenSky's Renee Fry and NU law professor Adam Thimmesch.
- [Internet sales tax bills the focus of Thursday's revenue committee hearings](https://openskypolicy.org/internet-sales-tax-bills-the-focus-of-thursdays-revenue-committee-hearings/) - Read about the implications of three bills related to online sales tax that will be considered by the Revenue Committee.
- [Public invited to NAM budget forums in Lincoln and Omaha](https://openskypolicy.org/public-invited-to-nam-budget-forums-in-lincoln-and-omaha/) - OpenSky Policy Institute will provide an update about the state tax and budget debate at forums in Lincoln and Omaha next week. The forums are sponsored by the Nonprofit Association of the Midlands (NAM) and open to the public.
- [Policy brief - Property tax constitutional amendment proposals](https://openskypolicy.org/policy-brief-property-tax-constitutional-amendments/) - Read an analysis of three constitutional amendment proposals related to Nebraska's property tax debate.
- [A big week ahead in the state fiscal debate](https://openskypolicy.org/a-big-week-ahead-in-the-state-fiscal-debate/) - This week will be a busy one in Nebraska’s fiscal debate as several key measures related to tax policy and school finance will be the focus of hearings in the Revenue and Education committees.
- [Policy brief - LB 182 and local option income surtaxes](https://openskypolicy.org/policy-brief-lb-182-and-local-option-income-surtaxes/) - Nebraska’s long struggle with high reliance on property taxes to fund K-12 education has been well documented. It’s been noted in every major study of Nebraska taxes since 1962 and continues to frustrate taxpayers, legislators and school officials alike. A local option income surtax – such as that proposed in LB 182 -- could reduce our reliance on property taxes by bringing more income tax revenue into the way schools are funded.
- [Policy brief - LB 314 a responsible way to address property taxes](https://openskypolicy.org/policy-brief-lb-314-a-responsible-way-to-address-property-taxes/) - LB 314 would help reduce Nebraska’s reliance on property taxes while also protecting our investments in K-12 education and other vital services.
- [Policy brief - LB 615 prioritizes income tax cuts, depletes cash reserve (Download Real Taxpayer analysis)](https://openskypolicy.org/policy-brief-lb-615-prioritizes-income-tax-cuts-depletes-cash-reserve-download-real-taxpayer-analysis/) - LB 615 provides large tax cuts to wealthy Nebraskans, does little for the middle-class or small businesses and does not provide meaningful property tax relief.
- [Policy brief -- LB 420 and property tax circuit breakers](https://openskypolicy.org/policy-brief-lb-420-and-property-tax-circuit-breakers/) - Property tax “circuit breakers” like the one proposed in LB 420 – a bill before the Legislature’s Revenue Committee -- are a way to provide targeted tax reductions to those whose property taxes are high relative to their incomes.
- [Policy brief -- LB 530 raises equity and revenue concerns](https://openskypolicy.org/policy-brief-lb-530-raises-equity-and-revenue-concerns/) - Taxing agricultural land at only 65 percent of its full market value – which is proposed in LB 530 – would have a disparate impact on Nebraska taxpayers and would lead to revenue losses for schools, counties, community colleges and other local governments.
- [Policy brief - LB 303, LR 8CA not structural property tax reform](https://openskypolicy.org/policy-brief-lb-303-lr-8ca-not-structural-property-tax-reform/) - The need for Nebraska to address its long standing heavy reliance on property taxes grows each year that the issue goes unresolved. LB 303[1] and LR 8CA[2] however, fail to get to the heart of our high reliance on property taxes and are unlikely to provide structural property tax reform.
- [Policy brief - LB 614 gets to the heart of the property tax puzzle](https://openskypolicy.org/policy-brief-lb-614-gets-to-the-heart-of-the-property-tax-puzzle/) - Data show that in Nebraska, when state aid for schools and local government increases, local taxes like property taxes go down as a share of the economy, and vice versa. LB 614 presents Nebraska lawmakers with a way to reduce property taxes and protect our investment in K-12 education by increasing state aid to schools.
- [Online sales tax bill first item on Monday's legislative agenda](https://openskypolicy.org/online-sales-tax-bill-first-item-on-mondays-legislative-agenda/) - LB 284 -- which would mandate that online retailers collect and remit sales tax on purchases made by Nebraska residents -- is the first item up on the Legislature’s agenda Monday morning.
- [Policy brief -- Improving Nebraska's tax incentives](https://openskypolicy.org/policy-brief-improving-nebraskas-tax-incentives/) - We explore the issue of tax incentives including some research regarding such programs and recommendations to help policymakers improve our tax incentives.
- [Most would pay more in overall taxes under discussed income, sales tax rate changes](https://openskypolicy.org/most-would-pay-more-in-overall-taxes-under-discussed-income-sales-tax-rate-changes/) - Ninety-nine percent of Nebraskans would see average overall state increases should the state increase its sales tax by half a cent and reduce its top corporate and individual income tax rates to 6.75 percent, Institute on Taxation and Economic Policy (ITEP) data show.
- [Policy brief -- An overview of 2019 priority bills](https://openskypolicy.org/policy-brief-an-overview-of-2019-priority-bills/) - We discuss some of the priority bills that relate to OpenSky’s work and what position we have taken on them.
- [Policy brief -- LB 638 and LB 713 can provide fiscal clarity, stability](https://openskypolicy.org/policy-brief-lb-638-and-lb-713-can-provide-fiscal-clarity-stability/) - Two measures that have been prioritized this session – LB 638 and LB 713 -- would help provide more financial stability by strengthening our cash reserve and giving lawmakers more insight regarding past, current and future fiscal trends.
- [OpenSky seeks Fiscal Policy Analyst](https://openskypolicy.org/opensky-seeks-fiscal-policy-analyst-2/) - Learn about our open Fiscal Policy Analyst position, including how to apply.
- [Registration open for budget briefings in Omaha and Lincoln](https://openskypolicy.org/registration-open-for-budget-briefings-in-omaha-and-lincoln/) - RSVP for our upcoming budget briefings!
- [Support OpenSky on Give to Lincoln Day; early donations now being accepted](https://openskypolicy.org/support-opensky-on-give-to-lincoln-day-early-donations-now-being-accepted/) - You don't have to wait until May 30 to make your Give to Lincoln Day gift to OpenSky!
- [Appropriations Committee members comment on the state budget, Property Tax Credit and Medicaid expansion rollout](https://openskypolicy.org/appropriations-committee-members-comment-on-the-state-budget-property-tax-credit-and-medicaid-expansion-rollout/) - The Appropriations Committee’s budget proposal is solid and warrants support from the Legislature at large, three members of the Appropriations Committee said at OpenSky budget and tax briefings this week.
- [LB 720 on legislative agenda Thursday](https://openskypolicy.org/lb-720-on-legislative-agenda-thursday/) - LB 720, which would create a new tax incentive program known as the ImagiNE Act, will likely be debated by the Legislature on Thursday.
- [Omaha World-Herald on May 21: Session’s end presents opportunity to take a breath, build off good work on key issues](https://openskypolicy.org/omaha-world-herald-on-may-21-sessions-end-presents-opportunity-to-take-a-breath-build-off-good-work-on-key-issues/) - In the May 21 Omaha World-Herald, OpenSky's Renee Fry writes that #NELEG does need to undo good work done this year by making rushed decisions at the session's end.
- [Thank you so much for your amazing Give to Lincoln Day support!](https://openskypolicy.org/thank-you-so-much-for-your-amazing-give-to-lincoln-day-support/) - We are simply overwhelmed by the support shown to OpenSky during Give to Lincoln Day 2019!
- [Recapping the 2019 legislative session](https://openskypolicy.org/recapping-the-2019-legislative-session/) - As the 2019 legislative session ends, we wanted to take a look back at some of the main developments in the state’s fiscal debate and to look ahead at what is on the horizon.
- [Craig Beck joins OpenSky as fiscal analyst](https://openskypolicy.org/craig-beck-joins-opensky-as-fiscal-analyst/) - Read more about the latest addition to the OpenSky team!
- [Department of Revenue study shows income tax cut would not pay for itself](https://openskypolicy.org/department-of-revenue-study-shows-income-tax-cut-would-not-pay-for-itself-3/) - A $100 million income tax cut would not generate enough economic growth to pay for itself, a tax burden study released Friday by the Nebraska Department of Revenue shows. A hypothetical $100 million personal income tax cut would result in a net loss of $95 million in tax revenue and largely benefit Nebraskans with the
- [Public invited to NAM policy forums in Grand Island, Lincoln and Omaha](https://openskypolicy.org/public-invited-to-nam-policy-forums-in-grand-island-lincoln-and-omaha/) - OpenSky Policy Institute will discuss the state tax and budget debate at upcoming forums in Grand Island, Lincoln and Omaha. The forums are sponsored by the Nonprofit Association of the Midlands (NAM) and open to the public.
- [2020 Legislative Symposium will stream live on OpenSky's Facebook page](https://openskypolicy.org/2020-legislative-symposium-will-stream-live-on-openskys-facebook-page/) - While seating for Thursday’s OpenSky Legislative Symposium is full, the event will be streamed live on our Facebook page.
- [Symposium speaker warns against funding ongoing fiscal measures with temporary revenues](https://openskypolicy.org/symposium-speaker-warns-against-funding-ongoing-fiscal-measures-with-temporary-revenues/) - Any ongoing tax or spending measures Nebraska lawmakers pass should be funded with recurring revenue streams, a state fiscal expert from The Pew Charitable Trusts told attendees at OpenSky Policy Institute’s Legislative Symposium.
- [Public invited to NAM fiscal policy debate update on Feb. 14](https://openskypolicy.org/public-invited-to-nam-fiscal-policy-debate-update-on-feb-14/) - OpenSky Policy Institute will provide an update about the state tax and budget debate at a fiscal policy forum on Friday, Feb. 14 at The Living Room in the Mastercraft Building at 1111 N. 13th St., in Omaha.
- [OpenSky Column: Combined fiscal impact of high-profile bills could create major budget problems; Still time to register for Friday's NAM forum](https://openskypolicy.org/opensky-column-combined-fiscal-impact-of-high-profile-bills-could-create-major-budget-problems-still-time-to-register-for-fridays-nam-forum/) - In a column that appeared in The Grand Island Independent on Monday, OpenSky Policy Institute Executive Director Renee Fry wrote, "As Nebraska lawmakers head into the heart of this short session, three proposals -- LB 720, LB 974 and LB 1084 -- have emerged as the most prominent fiscal items for the Legislature to address this year. And a major factor for lawmakers to keep in mind is that the bills’ combined fiscal impact could make it difficult to impossible to balance the state budget without having to raise taxes or slash funding for vital state services like K-12 education."
- [Legislative District Profiles (Updated Feb. 2020)](https://openskypolicy.org/income-and-demographic-stats-by-legislative-district-2/) - OpenSky has compiled income and demographic stats for each Nebraska Legislative district. You can access PDF profiles with this information, which was updated as of Feb. 2020, here.
- [OpenSky mini-primer examines SNAP use and funding in Nebraska; updated budget primer available for download](https://openskypolicy.org/opensky-mini-primer-examines-snap-use-and-funding-in-nebraska-updated-budget-primer-available-for-download/) - OpenSky is excited to announce the completion of our latest publication, a mini-primer titled “Sustaining the Good Life: SNAP in Nebraska,” which examines the use and funding of the Supplemental Nutrition Assistance Program in our state.
- [OpenSky launches Racial Equity Advisory Committee; welcomes Rosemary Ohles to board of directors](https://openskypolicy.org/opensky-launches-racial-equity-advisory-committee-welcomes-rosemary-ohles-to-board-of-directors/) - Learn more about the members of our Racial Equity Advisory Committee as well as our newest board member.
- [OpenSky staff working remotely amid COVID-19 response](https://openskypolicy.org/a/) - To help slow the spread of COVID-19, the OpenSky staff will work remotely for the time being. Read more about contacting us during this period.
- [Seven policy steps we can take now to help Nebraska respond to COVID-19](https://openskypolicy.org/seven-policy-steps-we-can-take-now-to-help-nebraska-respond-to-covid-1/) - OpenSky Policy Director Tiffany Friesen Milone outlines seven steps state leaders can enact now to help Nebraska residents and our economy whether the COVID-19 pandemic.
- [Pandemic response and fiscal policy](https://openskypolicy.org/pandemic-response-and-fiscal-policy/) - Read our latest analysis regarding policy proposals and ideas related to Nebraska's pandemic response.
- [A quick update on the fiscal impact of COVID-19 and the federal/state response](https://openskypolicy.org/a-quick-update-on-the-fiscal-impact-of-covid-19-and-the-federal-state-response/) - Over the past few weeks, OpenSky staff members have been analyzing the state and federal response to the COVID-19 pandemic as well as the potential fiscal and economic impact of the virus. Here we circle back to provide an update on some of the issues we have written about as part of this work.
- [Dispatches from the front lines of Nebraska’s COVID-19 public health crisis](https://openskypolicy.org/dispatches-from-the-front-lines-of-nebraskas-covid-19-public-health-crisis/) - The COVID-19 pandemic is a monumental public health crisis that is straining Nebraska’s health care infrastructure in a myriad of ways. From overwhelmed emergency rooms and community health centers in some parts of the state to financial worries at other health care facilities where there are no COVID-19 patients but also few other patients due
- [OpenSky analysis shows choppy revenue waters likely ahead for Nebraska](https://openskypolicy.org/opensky-analysis-shows-choppy-revenue-waters-likely-ahead-for-nebraska/) - LINCOLN -- Nebraska likely faces a treacherous revenue situation due to the COVID-19 pandemic a new analysis by OpenSky Policy Institute shows, but just how choppy the state fiscal waters get will depend on the severity and the duration of the economic fallout from the virus. The analysis examines three hypothetical revenue scenarios that are
- [Steps Nebraska can still take to help the state's continued COVID-19 response](https://openskypolicy.org/steps-nebraska-can-still-take-to-help-the-states-continued-covid-19-response/) - Over the past couple of months, the COVID-19 crisis has impacted the lives of Nebraskans and the state economy in innumerable -- and often unprecedented -- ways. During that time, OpenSky has released a number of policy briefs outlining policy recommendations that would help the state and its residents come out of this period as strong as possible.
- [OpenSky statement on April revenue receipts](https://openskypolicy.org/opensky-statement-on-april-revenue-receipts/) - Read a statement from OpenSky Policy Institute Executive Director Renee Fry regarding the April Nebraska revenue receipts report, which was released by the Department of Revenue on Friday.
- [Support OpenSky on Give to Lincoln Day](https://openskypolicy.org/support-opensky-on-give-to-lincoln-day-3/) - We aim to inform our state’s fiscal policy discussion because we believe the best decisions are informed decisions. For nine years, we have been a trusted resource for lawmakers, journalists, community leaders and others. Now, more than ever, it’s critical that we continue to be an essential resource in our state’s fiscal discussion. The policy
- [Candidate education session video and materials](https://openskypolicy.org/candidate-education-session-video-and-materials-2/) - Access video and presentation slides from the May 18-19 OpenSky Candidate Education Sessions.
- [In solidarity](https://openskypolicy.org/in-solidarity/) - At OpenSky, we are deeply troubled and saddened by the events of the past several days and we want our brothers and sisters in our Black, Brown and Indigenous communities to know they have our complete and unyielding support now and into the future. Fostering policies that improve opportunities for every Nebraskan is at the heart of
- [Have OpenSky present at your service club](https://openskypolicy.org/have-opensky-present-at-your-service-club/) - Many service organizations throughout Nebraska have taken their meetings online and/or had their presentation schedules altered by the pandemic and social distancing measures. If your service organization or other group falls into these categories, we’d love it if you’d consider having OpenSky discuss our research and the state’s fiscal debate at an upcoming meeting.
- [Register for OpenSky webinar on the national, state and local economic impact of the pandemic](https://openskypolicy.org/register-for-opensky-webinar-on-the-national-state-and-local-economic-impact-of-the-pandemic/) - Register today for an OpenSky webinar on the national, state and local economic impact of the COVID-19 pandemic. The webinar will be held Monday, June 29 from 1 p.m. to 2 p.m., and will feature presentations from: Dr. Matthew Fiedler, a fellow with the Brookings Institute, who will discuss the impact on of the pandemic
- [Register for webinars about CARES Act tax changes, revenue forecast revisions](https://openskypolicy.org/register-for-webinars-about-cares-act-tax-changes-revenue-forecast-revisions/) - Read more about and register for two upcoming OpenSky Webinars!
- [Webinar panelists: Uncertainty the only certainty regarding economic recovery from the pandemic (Video and slides included)](https://openskypolicy.org/webinar-panelists-uncertainty-the-only-certainty-regarding-economic-recovery-from-the-pandemic-video-and-slides-included/) - While Nebraska and its local economies are weathering the pandemic well relative to other states, we have taken a big economic hit and what the future holds for our economy and our revenue streams is very uncertain. That was the theme put forth by a trio of panelists who participated in a recent OpenSky webinar on the national, state and local economic impact of the pandemic.
- [OpenSky analysis: CARES Act tax changes could create large state business tax cut in the midst of a pandemic](https://openskypolicy.org/opensky-analysis-cares-act-tax-changes-could-create-large-state-business-tax-cut-in-the-midst-of-a-pandemic/) - Unless Nebraska decouples from tax changes contained in the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the state will effectively enact a large business tax cut in the midst of a pandemic, a new analysis from OpenSky Policy Institute shows.
- [Professor Thimmesch: Nebraska should decouple from CARES Act tax changes (Webinar video and slides included)](https://openskypolicy.org/8958-2/) - Decoupling from changes to federal tax law set out in the recently-passed CARES Act would give the state time to assess whether the middle of a pandemic and record-breaking economic downturn is the right time for $250 million in tax cuts. That was the recommendation of Adam Thimmesch, a tax professor at the University of Nebraska’s law school, speaking on a recent OpenSky webinar.
- [A quick look at the 2019 tax incentive report](https://openskypolicy.org/a-quick-look-at-the-2019-tax-incentive-report/) - OpenSky's quick observations of the 2019 tax incentive report note large revenue reductions, LB 775's long tail and incentives for jobs with below-average wages.
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-8/) - The forecasting board’s revised estimate for the current fiscal year should be met with an abundance of caution. The forecast was $145 million higher than the average projection made by the national forecasting experts.
- [Webinar recap: A forecast with “an asterisk”; Decoupling hearing set for Monday](https://openskypolicy.org/webinar-recap-a-forecast-with-an-asterisk-decoupling-hearing-set-for-monday/) - The forecasting board’s revised estimate for the current fiscal year ended up $145 million higher than the average projection made by the national forecasting experts and incorporates a one-time income tax bump caused by pushing the filing deadline into the current fiscal year. As a result, it should be met with caution, said Sen. John
- [Measure to decouple from CARES Act tax changes, create new $22 million write-off to be debated this morning](https://openskypolicy.org/measure-to-decouple-from-cares-act-tax-changes-create-new-22-million-write-off-to-be-debated-this-morning/) - Nebraska lawmakers this morning will debate on LB 1074, which includes an amendment to detach -- or “decouple” -- from tax changes made in the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
- [Join our team as a policy analyst!](https://openskypolicy.org/join-our-team-as-a-policy-analyst/) - OpenSky is hiring a policy analyst to help lead our work on food security issues and make contributions to our broader work on state budget and tax policy.
- [Fall symposium won't be held this year; Note about service club meetings](https://openskypolicy.org/fall-symposium-wont-be-held-this-year-note-about-service-club-meetings/) - Due to the COVID-19 pandemic, our annual Fall Policy Symposium, which was scheduled for Wednesday, Sept. 9, will not be held this year. In place of the symposium, we are working on a series of webinars, which are tentatively scheduled for Wednesday mornings in October. We will release more information about the webinars as details
- [Join our team as a policy and outreach coordinator!](https://openskypolicy.org/join-our-team-as-a-policy-and-outreach-coordinator/) - OpenSky Policy Institute seeks to hire a Policy and Outreach Coordinator to help coordinate our policy and outreach work. The successful candidate’s primary responsibilities will be to help monitor legislation, write testimony, coordinate meetings and build relationships with policy makers, individuals and organizations throughout the state in order to advance our work. Learn more about this
- [Register for OpenSky's Policy and Equity Webinar Series](https://openskypolicy.org/register-for-openskys-policy-and-equity-webinar-series/) - Public policies have played and continue to play an integral role in the fight to forge racial and ethnic equality in our state and our nation. Registration is now open for an upcoming OpenSky webinar series that will focus on: The ways public policy choices have and do impact race and ethnic equality; The importance of
- [Panelists announced for first Policy and Equity webinar](https://openskypolicy.org/panelists-announced-for-first-policy-and-equity-webinar/) - Nebraska’s current racial and ethnic equity picture in the key policy areas of K-12 education, health care, housing and corrections will be the focus of the first installment of our Policy and Equity Webinar Series on Wednesday, Oct. 7 at 10 a.m. The webinar will begin with a presentation about key racial and ethnic equity
- [Policy and Equity Webinar preview: A brief look at Nebraska’s housing gap   ](https://openskypolicy.org/policy-and-equity-webinar-preview-a-brief-look-at-nebraskas-housing-gap/) - In a webinar series launching Wednesday, OpenSky will explore racial and ethnic equity in Nebraska, as manifested in key policy areas like education, housing, health care and corrections. The first webinar, which starts at 10 a.m., will feature a presentation from the University of Nebraska Omaha’s Dr. Barbara Gomez-Aguinaga and a panel discussion that focuses on the
- [Recapping the first Policy and Equity Webinar (video included); lineup for next webinar set](https://openskypolicy.org/recapping-the-first-policy-and-equity-webinar-video-included-lineup-for-next-webinar-set/) - During Wednesday’s first installment of OpenSky’s Policy and Equity Webinar Series, Dr. Cheryl Logan, Superintendent of Omaha Public Schools, recounted addressing the principals in her district and telling them that as a person of color, she doesn’t always feel safe in Omaha. “There are places that my family says, ‘Don’t go to those places or don’t
- [Policy and Equity Webinar preview: Historical policy choices continue to impact equity in Nebraska](https://openskypolicy.org/policy-and-equity-webinar-preview-historical-policy-choices-continue-to-impact-equity-in-nebraska/) - In our ongoing webinar series, OpenSky is exploring the intersection of public policy and racial and ethnic equity in Nebraska. The second webinar, which is set for Wednesday at 10 a.m., will focus on how historical policy choices in the areas of federal and state tax, housing, corrections and workforce protections led to where we are
- [OpenSky Statement on the Tax Foundation’s recent Nebraska report](https://openskypolicy.org/opensky-statement-on-the-tax-foundations-recent-nebraska-report/) - For immediate release -- Oct. 13, 2020 LINCOLN -- The following is a statement from OpenSky Policy Institute Executive Director Renee Fry regarding the potential Nebraska tax changes discussed in a report released by the Tax Foundation on Tuesday: “The tax changes discussed in the Tax Foundation report would amount to a tax cut for
- [Policy and Equity Webinar 2 Recap: Answers to follow up questions; video, slides, other materials available](https://openskypolicy.org/policy-and-equity-webinar-2-recap-answers-to-follow-up-questions-video-slides-other-materials-available/) - Below we answer audience questions that we were unable to address during last Wednesday’s second installment of our Policy and Webinar Series. The webinar focused on historical policies in relation to taxes, housing, worker protections and corrections that have contributed to racial and ethnic equity issues in our state and nation. Panelists for the webinar were:
- [Policy and Equity Webinar preview: How addressing racial and ethnic equity can help the state grow](https://openskypolicy.org/policy-and-equity-webinar-preview-how-addressing-racial-and-ethnic-equity-can-help-the-state-grow/) - In our ongoing webinar series, OpenSky is exploring the intersection of public policy and racial and ethnic equity in Nebraska. The third webinar, which is set for tomorrow at 10 a.m., will focus on why adopting policies that enable all Nebraskans to access their full creative and economic potential can improve the state’s workforce, increase productivity
- [Policy and Equity Webinar 3 recap (Video included): Increasing diversity is good for Nebraska, but more work needs to be done to build inclusive communities](https://openskypolicy.org/policy-and-equity-webinar-recap-video-included-increasing-diversity-is-good-for-nebraska-but-more-work-needs-to-be-done-to-build-inclusive-communities/) - After its transformation from a mostly white, middle class town in the 1980s to a community with as much diversity as Los Angeles, the Lexington community has strongly embraced its diversity, said Dr. John Hakonson, Superintendent of Lexington Public Schools, during the third installment of OpenSky’s Policy and Equity Webinar Series. The community’s acceptance of its
- [OpenSky welcomes health policy analyst; Wednesday webinar panelists announced](https://openskypolicy.org/opensky-welcomes-health-policy-analyst-wednesday-webinar-panelists-announced/) - We are thrilled to announce that Nyomi Troy Thompson has joined the OpenSky team as a health policy analyst! Nyomi will focus on food security and other health-related policies. Nyomi, pictured here, recently graduated from the University of Pennsylvania with a Master's of Social Work and Master’s of Science in Social Policy, specializing in community
- [Revenue forecast highlights unanticipated consequence of LB 1107; Tax expenditure report hearing today](https://openskypolicy.org/revenue-forecast-highlights-unanticipated-consequence-of-lb-1107-tax-expenditure-report-hearing-today/) - A key takeaway from Thursday’s Nebraska Economic Forecasting Advisory Board meeting was that a technicality will cause LB 1107 -- which was passed by the Legislature in August -- to cost the state considerably more than anticipated. The income tax filing deadline extension that was enacted earlier this year as the pandemic struck caused $280
- [Notes about webinar survey and videos; revised projected shortfall number](https://openskypolicy.org/notes-about-webinar-survey-and-videos-revised-projected-shortfall-number/) - Thank you to everyone who participated in, attended or watched our Policy and Equity Webinar Series! We hope you found the webinars to be as enlightening and informative as we did. If you attended or watched any of the webinars, we’d ask that you take this survey. Your feedback will help us ensure future webinars are
- [OpenSky business and nonprofit survey](https://openskypolicy.org/opensky-business-and-nonprofit-survey/) - If you run a business or a not-for-profit, please take a moment to complete this survey to let us know how your nonprofit/business is doing. In particular, we would like to know if there are state policy changes or initiatives that could help your organization and its employees thrive.
- [Policy and Equity Webinar Recap 4: Recommendations for a racial and ethnic equity policy agenda](https://openskypolicy.org/policy-and-equity-webinar-recap-4-recommendations-for-a-racial-and-ethnic-equity-policy-agenda/) - Panelists with expertise in health care, corrections, workers rights and economic development participated in the fourth installment of OpenSky’s Policy and Equity Webinar Series to offer policy recommendations to help create a racial and ethnic equity agenda for the state. The goal with such an agenda is to improve equity and opportunity across the state,
- [Recommendations for Racial and Ethnic Equity Policy Agenda in Nebraska](https://openskypolicy.org/recommendations-for-racial-and-ethnic-equity-policy-agenda-in-nebraska/) - As lawmakers prepare for the 2021 Legislative session, we list some policy recommendations that can help advance racial and ethnic equity in Nebraska. These recommendations were developed by incorporating policy changes proposed by panelists in our Policy and Equity webinar series, input gathered from conversations with others who work in these policy areas, and from some
- [Register to attend Wednesday’s NAM Policy Forum featuring OpenSky](https://openskypolicy.org/register-to-attend-wednesdays-nam-policy-forum-featuring-opensky/) - OpenSky Policy Institute will discuss the state tax and budget debate on Wednesday at a virtual policy forum sponsored by the Nonprofit Association of the Midlands. The forum -- which runs from noon to 1 p.m. -- is free and open to the public. You can RSVP for the forum here. At the forum, OpenSky will
- [Registration open for Jan. 8 webinar on the principles of sound tax policy](https://openskypolicy.org/registration-open-for-jan-8-webinar-on-the-principles-of-sound-tax-policy/) - Registration is now open for a Friday, Jan. 8 OpenSky webinar about principles of sound tax policy. As lawmakers prepare to resume the state’s tax debate, OpenSky Executive Director Renee Fry will host a discussion with Professors Richard Pomp of the University of Connecticut School of Law and Howard Chernick of Hunter College about the principles
- [New federal stimulus provisions have state budget implications](https://openskypolicy.org/new-federal-stimulus-provisions-have-state-budget-implications/) - Congress has passed a $900 billion package to fund the government for the remainder of the fiscal year and provide needed COVID relief to individuals and businesses. Several provisions will have a direct impact on Nebraskans, and some items that are receiving little notice will influence budgetary and fiscal decisions in the 2021 legislative session.
- [Webinar preview: Principles of sound taxation](https://openskypolicy.org/webinar-preview-principles-of-sound-taxation/) - At the beginning of the 2013 legislative session, Professor Richard Pomp of the University of Connecticut School of Law was the featured presenter at OpenSky’s inaugural Legislative Symposium. At that time, the Legislature was faced with proposals to cut or eliminate the state’s income taxes and offset the revenue losses by eliminating some or all
- [OpenSky statement on the State of the State address](https://openskypolicy.org/opensky-statement-on-the-state-of-the-state-address-2/) - LINCOLN -- The following is a statement by OpenSky Policy Institute Executive Director Renee Fry about the tax ideas discussed by the governor in his State of the State address on Thursday: “We applaud the governor for working to increase broadband access across the state. This is a powerful step that will help the state
- [OpenSky announces additions to staff, board and legislative alumni committee](https://openskypolicy.org/opensky-announces-additions-to-staff-board-and-legislative-alumni-committee/) - Camdyn Kavan (pictured) has joined the OpenSky team as our new Policy and Outreach Coordinator. In his role, Camdyn will help build and strengthen relationships with policymakers as well as individuals and organizations throughout the state to help advance OpenSky’s work. Prior to joining OpenSky, Camdyn worked as an aide in the Nebraska Legislature and before
- [Tax credits raise transparency and revenue concerns](https://openskypolicy.org/tax-credits-raise-transparency-and-revenue-concerns/) - The Revenue Committee will hold hearings on several tax credits this week that, if passed, would provide Nebraskans with tax breaks for a wide range of reasons. They also would deplete the state of a considerable amount of revenue. Tax credits -- a type of tax expenditure -- are funded by reducing the amount of
- [LB 422 could help modernize Nebraska’s sales tax](https://openskypolicy.org/lb-422-could-help-modernize-nebraskas-sales-tax/) - LB 422 -- a measure that will be the focus of a Wednesday Revenue Committee hearing -- would help modernize Nebraska’s sales tax by expanding the tax to more services and lower the rate, which would offset any increased regressivity from expanding the base. In Nebraska, goods are taxed unless specifically exempted by law, while services
- [Budget proposal artificially increases LB 1107's income tax credit, circumvents fiscal guardrails](https://openskypolicy.org/budget-proposal-artificially-increases-lb-1107s-income-tax-credit-circumvents-fiscal-guardrails/) - The governor’s budget proposal, which will be the focus of a Friday Appropriations Committee hearing, uses a transfer of money into the cash reserve to trigger an increase in the LB 1107 income tax credit while also circumventing fiscal guardrails that were essential to garnering support for the bill. Under LB 1107, one key guardrail
- [OpenSky to discuss fiscal debate at Feb. 22 NAM forum](https://openskypolicy.org/opensky-to-discuss-fiscal-debate-at-feb-22-nam-forum/) - OpenSky Policy Institute will provide an update on Nebraska’s tax and budget debate on Monday, Feb. 22 at a virtual policy forum sponsored by the Nonprofit Association of the Midlands. The forum -- which starts at 3 p.m. -- is free and open to the public. You can RSVP for the forum here. At the forum,
- [New videos feature discussion of property tax revenue cap, webinar on tax policy](https://openskypolicy.org/new-videos-feature-discussion-of-property-tax-revenue-cap-webinar-on-tax-policy/) - In this short video, OpenSky Executive Director Renee Fry discusses the property tax-revenue cap proposed in LR 22CA and LB 408. In the video, Renee addresses some common misunderstandings about the measures -- including the misconception that the measure is a cap on local government spending. She also walks through some examples to illustrate the potential impact of
- [LB 310 would squeeze county revenue options](https://openskypolicy.org/lb-310-would-squeeze-county-revenue-options/) - LB 310 -- a bill before the Revenue Committee today that would reduce Nebraska’s inheritance tax -- would deprive counties of one of their few revenue sources. This would force many Nebraska counties to choose between cutting vital services that residents rely on or raising property taxes. In Nebraska, the role of counties is closely
- [Barry Thomas joins Racial Equity Advisory Committee; Federal COVID relief to be discussed during today's NAM forum](https://openskypolicy.org/barry-thomas-joins-racial-equity-advisory-committee-federal-covid-relief-to-be-discussed-during-todays-nam-forum/) - OpenSky is excited to announce that Barry Thomas has joined our Racial Equity Advisory Committee! Barry is the Director of Equity and Diversity at Omaha Public Schools, a position he has held since April 2019. Prior to that he was the OPS Supervisor for Social Studies Instruction for about seven years and before that, he was
- [Join the OpenSky team as a policy analyst!](https://openskypolicy.org/join-the-opensky-team-as-a-policy-analyst/) - OpenSky Policy Institute seeks to hire a Policy Analyst to work on our state budget and tax policy. The successful candidate’s primary responsibilities will be to help OpenSky conduct research and propose policy solutions to improve opportunities for all Nebraskans. Read more about the position, including how to apply, here.
- [Big LB 1107 credit bump due to technicality, not economic growth](https://openskypolicy.org/big-lb-1107-credit-bump-due-to-technicality-not-economic-growth/) - Just how big was the impact of 2020’s income tax filing deadline extension on state revenue projections? With the extension, which resulted in $280 million of income tax revenue being collected in FY 21 instead of FY 20, Nebraska is projected to experience 10.5% revenue growth for FY 21 over FY 20. This artificially inflated
- [The American Rescue Plan and state tax cuts (video link included)](https://openskypolicy.org/the-american-rescue-plan-and-state-tax-cuts-video-link-included/) - State lawmakers may want to hold off on passing tax cut legislation like LB 387, a bill that exempts military retirement income from taxation, until they receive guidance from the U.S. Treasury about the use of American Rescue Plan dollars. That was the word Tuesday from Dr. Mike Leachman of the Center on Budget and Policy
- [Register today for April 6 OpenSky-NAM budget briefing featuring Sen. Stinner](https://openskypolicy.org/register-today-for-april-6-opensky-nam-budget-briefing-featuring-sen-stinner/) - Registration is now open for a virtual briefing about the state budget featuring Sen. John Stinner, chair of the Legislature’s Appropriations Committee, on Tuesday, April 6. The briefing -- which will be hosted by OpenSky and the Nonprofit Association of the Midlands -- starts at noon and will last one hour. Along with a discussion about
- [Measures advanced by Revenue Committee could cause delayed-onset fiscal problems](https://openskypolicy.org/measures-advanced-by-revenue-committee-could-cause-delayed-onset-fiscal-problems/) - The Revenue Committee has advanced several priority bills this session that could pack a delayed but heavy fiscal punch if ultimately approved by lawmakers. The bills -- which are listed here -- have the potential to deplete state revenues by nearly $300 million in the upcoming budget cycle. A look into the following biennium, however, shows the
- [Budget briefing recap: Now is a good time to bolster the cash reserve (Video and slide links included)](https://openskypolicy.org/budget-briefing-recap-now-is-a-good-time-to-bolster-the-cash-reserve-video-and-slide-links-included/) - The Appropriations Committee budget proposal, which will be debated by lawmakers today, prioritized increasing the cash reserve. But one key committee member said Tuesday that she would like to see the state’s rainy day fund bolstered even more. While the state has a budget surplus that allowed the committee to allocate $211 million to be
- [Revenue priority bill impact would dwarf funding for other priority measures](https://openskypolicy.org/revenue-priority-bill-impact-would-dwarf-funding-for-other-priority-measures/) - As was highlighted in a recent editorial by the Omaha World-Herald, Nebraska lawmakers are about to debate several priority bills that would have a fiscal impact that far exceeds the $209 million lawmakers have to enact new legislation this session. OpenSky analysis shows that priority bills advanced by the Revenue Committee -- many of which are
- [LB 64 on the Legislature's agenda today, former senators urge fiscal caution](https://openskypolicy.org/lb-64-on-the-legislatures-agenda-today-former-senators-urge-fiscal-caution/) - LB 64, which proposes a tax break largely benefiting wealthy retirees while also threatening funding for services seniors need, is on the Legislature’s agenda today, kicking off a two-week run in which the body will consider multiple tax and spending bills. According to the fiscal note, the bill -- which, as amended by AM 473, would phase
- [OpenSky's Renee Fry: LB 432's corporate tax cuts don't rise to the level of other priorities](https://openskypolicy.org/openskys-renee-fry-lb-432s-corporate-tax-cuts-dont-rise-to-the-level-of-other-priorities/) - In an opinion piece in the Omaha World-Herald, OpenSky Executive Director Renee Fry writes that supporting Nebraskans who have been negatively impacted by the COVID-19 pandemic is a higher priority for the state than the corporate tax cuts proposed in LB 432, a measure on the second-round of debate in the Nebraska Legislature. Fry writes, “The
- [LB 64: A costly measure that is unlikely to impact retiree migration](https://openskypolicy.org/lb-64-a-costly-measure-that-is-unlikely-to-impact-retiree-migration/) - LB 64, a bill slated for second-round debate on today’s legislative agenda, is a costly measure that would give wealthy retirees a sizable tax break under the premise of keeping them from fleeing to other states. Few retirees, however, are likely to flee regardless of what happens to our tax code and those who do relocate
- [LR 14 rules suspension motion on Friday’s legislative agenda](https://openskypolicy.org/lr-14-rules-suspension-motion-on-fridays-legislative-agenda/) - he Nebraska Legislature on Friday will consider a motion to suspend the rules to revisit LR 14, which was indefinitely postponed earlier this session after failing to receive enough votes to be pulled out of the Government, Military and Veteran Affairs Committee. LR 14 is a measure to petition Congress to call a convention to make
- [LR 14 rules suspension, SNAP bill veto override on today's agenda](https://openskypolicy.org/lr-14-rules-suspension-snap-bill-veto-override-on-todays-agenda/) - Among the items on today’s legislative agenda are motions to suspend the rules to revisit LR 14 and to override the governor’s veto of LB 108. LR 14, which was indefinitely postponed earlier this session after failing to receive enough votes to be pulled out of the Government, Military and Veteran Affairs Committee, is a measure to petition Congress to
- [OpenSky welcomes new policy analyst; hiring policy and outreach intern](https://openskypolicy.org/opensky-welcomes-new-policy-analyst-hiring-policy-and-outreach-intern/) - We’re excited to announce that Dr. Laurel Sariscsany has joined the OpenSky team as a policy analyst! Laurel, pictured here, worked most recently as a postdoctoral research scientist at the Columbia University Population Research Center. She received her Ph.D. at the Columbia School of Social Work with a specialization in policy analysis. Her past research
- [OpenSky seeks Policy and Outreach Intern](https://openskypolicy.org/opensky-seeks-policy-and-outreach-intern/) - OpenSky Policy Institute seeks to hire a Policy and Outreach Intern for the 2021 fall semester. The successful candidate’s primary responsibilities will be to assist the Policy and Outreach Coordinator in carrying out grassroots organizing. Duties will include but are not limited to assisting with the coordination of meetings with other nonprofits, constituent outreach, messaging,
- [One final 2021 Giving Month thank you!](https://openskypolicy.org/one-final-2021-giving-month-thank-you/) - Now that all the 2021 Giving Month donations are in, we can officially thank the many amazing supporters who made our campaigns such a great success! During Giving Month, our generous donors helped us raise $1,645 in Share Omaha funds and $41,669 in Give to Lincoln Day funds, including $2,789 in Lincoln Community Foundation matching
- [OpenSky seeks Policy and Outreach Coordinator](https://openskypolicy.org/opensky-seeks-policy-and-outreach-coordinator/) - Would friends and strangers describe you as an extrovert? Are you fluent with words and highly persuasive if you are passionate about something? Do you thrive in an organization that values your ability to build relationships and in a fast-paced environment? Would you describe yourself as fairly organized and a big picture thinker? If so,
- [Notes about a job opening, ARPA roundtables and a new Fall Symposium date](https://openskypolicy.org/notes-about-a-job-opening-arpa-roundtables-and-a-new-fall-symposium-date/) - Would friends and strangers describe you as an extrovert? Are you fluent with words and highly persuasive if you are passionate about something? Do you thrive in an organization that values your ability to build relationships and in a fast-paced environment? Would you describe yourself as fairly organized and a big picture thinker? If so,
- [Forecasts, filing deadlines and other receipts report context](https://openskypolicy.org/forecasts-filing-deadlines-and-other-receipts-report-context/) - EDITOR'S NOTE: This blog has been edited to correct the years in which the cost of LB 1107 refundable income tax credit will change. With the release of the Department of Revenue’s June tax receipts numbers, it’s important to keep in mind that the report compares receipts to the “certified forecast,” which was made last year and not
- [Two OpenSky staffers promoted](https://openskypolicy.org/two-opensky-staffers-promoted/) - OpenSky is excited to announce the promotion of Chuck Brown to Deputy Director and Craig Beck as senior fiscal analyst. Chuck has been OpenSky’s communications director since 2013. In his new capacity he will continue to oversee OpenSky’s communications work as well as help lead OpenSky’s development efforts. Craig joined OpenSky as a fiscal analyst
- [Register for Aug. 26 OpenSky webinar on policy approaches to valuation spikes](https://openskypolicy.org/register-for-aug-26-opensky-webinar-on-policy-approaches-to-valuation-spikes/) - Policy approaches to addressing the impact of rising valuations on property taxes will be the focus of a Thursday, Aug. 26 OpenSky webinar featuring Dr. David Merriman, a state and local public finance expert from the University of Illinois-Chicago. Rising residential property valuations have been in the news in recent months -- including in this June story
- [OpenSky seeks executive director](https://openskypolicy.org/opensky-seeks-executive-director/) - OpenSky Policy Institute is seeking a visionary and energetic leader with strong understanding of the policy-making process to lead this high-profile public policy organization. The position requires strong analytic skills, self-motivation and the ability to manage and inspire staff, and to communicate effectively with a variety of audiences. The executive director will be responsible for
- [OpenSky Executive Director Renee Fry shares some personal news](https://openskypolicy.org/opensky-executive-director-renee-fry-shares-some-personal-news/) - Dear Friend, Ten years ago was an exciting time in my life. Our son was in college, our daughter was heading to kindergarten and I was embarking on a new career, launching an organization that would conduct budget and tax analysis with the goal of informing policy decisions in the state capitol. A decade later,
- [Search begins for new OpenSky Executive Director](https://openskypolicy.org/search-begins-for-new-opensky-executive-director/) - Following the announcement that OpenSky’s Founding Executive Director Renee Fry will step back after 10 strong years of leadership, the OpenSky board of directors has formally launched a national search process for a new executive director. As OpenSky enters this next chapter, the organization seeks a visionary and energetic leader with strong understanding of the policy-making process to
- [Webinar recap: Dr. Merriman warns of unintended consequences of assessment caps and other property tax “fixes”](https://openskypolicy.org/webinar-recap-dr-merriman-warns-of-unintended-consequences-of-assessment-caps-and-other-property-tax-fixes/) - Tax shifts and other unintended consequences often accompany assessment caps and other attempts to “fix” property taxes, a University of Illinois-Chicago economist said Thursday. If rapid valuation increases or other issues create a problem, the solution should target that problem and not the property tax itself in order to avoid unintended consequences, Dr. David Merriman
- [Our first board president, Chuck Karpf, reflects on OpenSky's 10th Anniversary](https://openskypolicy.org/our-first-board-president-chuck-karpf-reflects-on-openskys-10th-anniversary/) - A decade ago, I had the honor of working with an amazing group of Nebraskans in helping to launch OpenSky Policy Institute. At the time, we recognized a need to ensure our state’s tax and budget debates -- which impact how we educate our children, care for our residents and grow our economy -- were
- [Kathy Campbell: Reflecting on OpenSky's 10th anniversary](https://openskypolicy.org/kathy-campbell-reflecting-on-openskys-10th-anniversary/) - Today, OpenSky Policy Institute turns 10-years-old -- a milestone that we as an organization plan to recognize and celebrate in a variety of ways in the coming months. Over the past decade, my husband Dick and I have had the great privilege of watching this amazing group grow from multiple vantage points. As a founding
- [OpenSky seeks outreach and development intern](https://openskypolicy.org/opensky-seeks-outreach-and-development-intern/) - OpenSky Policy Institute seeks to hire an Outreach and Development Intern for the remainder of 2021 to help coordinate OpenSky’s outreach and development work. The successful candidate’s primary responsibilities will be to assist the Deputy Director and Operations Manager conduct end-of-year outreach and development activities. Duties will include but are not limited to: Assisting with
- [Tax and education interim hearings today, internship opportunity and anniversary quiz answer](https://openskypolicy.org/tax-and-education-interim-hearings-today-internship-opportunity-and-anniversary-quiz-answer/) - LR 261 -- an interim study of Nebraska’s tax code will be the focus of a Revenue Committee hearing today. The hearing starts at 9:30 a.m. in the State Capitol, Room 1524. Also today, the Education Committee will hold hearings on LR 180 and LR 182. LR 180 is an interim study examining the identification of at-risk and economically
- [OpenSky Fall webinar schedule](https://openskypolicy.org/fall-symposium-going-online-starting-with-nov-3-webinar-featuring-sen-stinner/) - OpenSky’s Fall Policy Symposium, which was scheduled for Nov. 18, is moving online in the form of a series of webinars! Sen. Stinner to discuss revenue forecast, ARPA funds The first webinar in the series will be held Wednesday, Nov. 3 at 2 p.m. and feature Appropriations Committee Chair John Stinner talking about the October
- [Two more Fall webinars scheduled!](https://openskypolicy.org/two-more-fall-webinars-scheduled/) - While registration remains open for OpenSky’s Nov. 3 webinar featuring Sen. John Stinner, two more sessions have been added to our series of Fall webinars! How does K-12 funding impact poverty? On Wednesday, Nov. 17, Michael Griffith of the Learning Policy Institute will examine how K-12 funding systems can impact poverty during a webinar session
- [Registration remains open for Nov. 3 OpenSky webinar featuring Sen. Stinner](https://openskypolicy.org/registration-remains-open-for-nov-3-opensky-webinar-featuring-sen-stinner/) - There is still time to register for OpenSky’s Nov. 3 webinar featuring Sen. John Stinner, Chair of the Legislature’s Appropriations Committee. During the webinar, Sen. Stinner will discuss the process the state will follow to distribute American Rescue Plan Act dollars as well as the legislative implications of the state revenue forecast, which will be
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-9/) - LINCOLN -- Below is a statement from OpenSky Policy Institute Executive Director Renee Fry regarding the state revenue projections made Friday by the Nebraska Economic Forecasting Advisory Board. “While today’s increased revenue forecast is encouraging, the fact is federal dollars are propping up our economy considerably. Eventually those funds will stop flowing and our economy
- [DOR study shows wealthiest Nebraskans' actual tax payments well below state's top rate](https://openskypolicy.org/dor-study-shows-wealthiest-nebraskans-actual-tax-payments-well-below-states-top-rate/) - The wealthiest Nebraskans -- those making more than $2 million a year -- paid just 3.82% of their income in state income taxes in 2018, well below the state’s top statutory rate of 6.84%, a tax burden study released recently by the Nebraska Department of Revenue shows. On average, Nebraskans at all income levels paid less
- [Registration remains open for K-12 and legislative candidate webinars](https://openskypolicy.org/registration-remains-open-for-k-12-and-legislative-candidate-webinars/) - Spots remain available for OpenSky’s Nov. 17 and Nov. 18 webinars! The webinar on Wednesday, Nov. 17 will feature a discussion with Michael Griffith of the Learning Policy Institute and Sen. Lynne Walz, Chair of the Legislature’s Education Committee. Griffith is a renowned school finance expert and over the past 20 years, he has worked
- [Webinar recap -- Sen. Stinner: Lawmakers should focus on one-time investments for ARPA funds](https://openskypolicy.org/webinar-recap-sen-stinner-lawmakers-should-focus-on-one-time-investments-for-arpa-funds/) - The Legislature should focus on one-time investments in areas like economic development, workforce, broadband and health care access as it decides how to spend an influx of federal American Rescue Plan Act dollars expected over the next couple of years, Appropriations Committee Chair John Stinner said during a recent OpenSky webinar. Enacting ongoing spending obligations, on
- [Dec. 1 webinar to focus on what really influences Nebraskans’ location decisions](https://openskypolicy.org/dec-1-webinar-to-focus-on-what-really-influences-nebraskans-location-decisions/) - As conversations swirl around the state about the need for Nebraska to attract and retain more people, a Dec. 1 OpenSky webinar will feature a discussion about the factors that influence the location decisions of working-age Nebraskans. The webinar, which starts at 10 a.m., will feature a conversation with: Kyle Arganbright, Mayor of Valentine and co-founder
- [A special Giving Tuesday ask](https://openskypolicy.org/a-special-giving-tuesday-ask/) - Dear Friend, Ten years ago, with a team of visionary board members and funders, I had the privilege of helping launch OpenSky Policy Institute. Our aim was to move our state’s fiscal discussion away from being based on hollow talking points and rhetoric and transform it into a conversation driven by solid data, facts and
- [The Renee Fry Legacy Fund](https://openskypolicy.org/the-renee-fry-legacy-fund/) - The Renee Fry Legacy Fund has been set up to honor OpenSky’s founding executive director and bolster support for the tax and budget policy work that is the bread and butter of what we do at OpenSky. OpenSky aims to raise $100,000 for this fund. This support will help ensure our organization keeps up the
- [OpenSky appoints Rebecca Firestone as next Executive Director](https://openskypolicy.org/opensky-appoints-rebecca-firestone-as-next-executive-director/) - Rebecca Firestone has been named OpenSky Policy Institute’s new Executive Director following a three-month national search. Firestone (pictured) will replace OpenSky’s Founding Executive Director Renee Fry, who has led the organization for the past decade. Firestone comes from a senior role in research and evaluation at the Susan Thompson Buffett Foundation and previously worked with the
- [Webinar recap -- ‘Sense of community’ essential to attraction and retention, additional questions addressed](https://openskypolicy.org/webinar-recap-sense-of-community-essential-to-attraction-and-retention-additional-questions-addressed/) - While panelists at a recent OpenSky webinar put forth many ideas that Nebraska could implement to help attract and retain residents, an overarching theme throughout was the need for the state to help residents have a sense of community and belonging. The panelists noted this is particularly important given the growing diversity of our state’s
- [Jan. 6 webinar focused on implications of Constitutional Convention proposal](https://openskypolicy.org/jan-6-webinar-focused-on-implications-of-constitutional-convention-proposal/) - Registration is open for a Jan. 6 OpenSky webinar about the potential ramifications of an Article V Convention. The webinar starts at 3 p.m. and will feature a conversation with David Super, a Georgetown Law Professor who specializes in Constitutional Law; and Judi Caler, the Article V Issues Director for Eagle Forum of California. LR
- [New Leader, Same Commitment](https://openskypolicy.org/new-leader-same-commitment/) - Dear Friend, I am excited to write to you on my first official day as OpenSky Policy Institute Executive Director! Since my hiring was announced, I have been contacted by many people who have expressed to me how much respect and admiration they have for OpenSky and the work this great organization does. Lawmakers, journalists
- [Former lawmakers: LR 14 a threat to our state and nation](https://openskypolicy.org/former-lawmakers-lr-14-a-threat-to-our-state-and-nation/) - A measure that will likely be debated by lawmakers next week – perhaps as early as Monday – threatens our state and nation’s ability to respond to emergencies like the COVID-19 pandemic, three former state lawmakers wrote in today’s Lincoln Journal Star. The measure – LR 14 – would have Nebraska join a list of states calling for a
- [Webinar panelists: A Constitutional Convention could not be controlled](https://openskypolicy.org/webinar-panelists-a-constitutional-convention-could-not-be-controlled/) - During a recent OpenSky webinar, a Georgetown University Law Professor and a member of the Eagle Forum of California both warned of the dangers of LR 14 – a measure being debated by Nebraska lawmakers today. LR 14 would have Nebraska join a list of states calling for a Constitutional Convention to enact fiscal restraints on the
- [Major fiscal policy issues face lawmakers in the week ahead](https://openskypolicy.org/major-fiscal-policy-issues-face-lawmakers-in-the-week-ahead/) - Bills related to Nebraska's early childhood education workforce, property taxes, social security tax cuts and a Constitutional Convention measure will be discussed during a busy fiscal-policy week in the Legislature. Bill aims to bolster early childhood workforce LB 838 – which will be the focus of an Education Committee hearing on Tuesday – would allocate $15
- [World-Herald editorial board speaks out against LR 14](https://openskypolicy.org/world-herald-editorial-board-speaks-out-against-lr-14/) - The Omaha World-Herald editorial board on Wednesday wrote against the Constitutional Convention called for in LR 14, which will likely be the focus of second-round legislative debate today. The board wrote, “In a short legislative session, whose agenda includes allocating huge sums of COVID relief money in addition to perennial, complex issues, this is the definition
- [As Nebraska and other states enjoy full coffers, finance expert urges caution about tax cuts](https://openskypolicy.org/as-nebraska-and-other-states-enjoy-full-coffers-finance-expert-urges-caution-about-tax-cuts/) - Nebraska is one of many states experiencing a rosy revenue situation. Similarly, we are not alone in facing a slew of tax cut proposals in response to flush state coffers. Nebraska lawmakers this session have already advanced tax-cut proposals to the second-round of debate that would reduce state revenues by about $294 million by 2026.
- [Register today for March 4 OpenSky-NAM budget briefing](https://openskypolicy.org/register-today-for-march-4-opensky-nam-budget-briefing/) - Registration is now open for a virtual OpenSky briefing about the state budget on Friday, March 4. The briefing — which will be hosted by OpenSky and the Nonprofit Association of the Midlands — starts at noon and will last one hour. Along with a discussion about the state budget, the briefing will feature an update
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-10/) - LINCOLN -- Below is a statement from OpenSky Policy Institute Executive Director Rebecca Firestone regarding the state revenue projections made Monday by the Nebraska Economic Forecasting Advisory Board. “Today’s forecast provides a rosy state revenue picture but we also know we are in unprecedented times, as was evidenced by the uncertainty expressed by several forecasting
- [A well-deserved honor](https://openskypolicy.org/a-well-deserved-honor/) - The OpenSky team would like to congratulate our Founding Executive Director Renee Fry on being named a 2022 Tribute to Women Honoree by the Omaha Women’s Center for Advancement! Renee and nine other amazing women who have worked to shape a better world for women and girls in Omaha will be honored at the 35th
- [Budget briefing recap – OpenSky analyst cautions about potential fiscal bubble (Video and slide links included)](https://openskypolicy.org/budget-briefing-recap-opensky-analyst-cautions-about-potential-fiscal-bubble-video-and-slide-links-included/) - Nebraska’s economy may be experiencing an unsustainable period of growth due in large part to an influx of federal funds, OpenSky Senior Analyst Craig Beck said during a recent OpenSky/Nonprofit Association of the Midlands budget briefing. This puts the state at risk of having to make major budget cuts in the future if legislators cut
- [Bill on Tuesday's agenda would eliminate SNAP ban for those with drug felonies](https://openskypolicy.org/bill-on-tuesdays-agenda-would-eliminate-snap-ban-for-those-with-drug-felonies/) - Along with continued debate on the use of cash reserve funds and second-round debate on a measure to cut income taxes, Tuesday’s legislative agenda includes LB 121, which would end Nebraska’s lifetime ban on federal food assistance through the Supplemental Nutrition Assistance Program (SNAP) for people convicted of certain drug felonies. This bill would help provide food security for
- [Former Kansas lawmaker: Learn from our experience with tax cuts](https://openskypolicy.org/former-kansas-lawmaker-learn-from-our-experience-with-tax-cuts/) - In today’s Nebraska Examiner, former Kansas legislator Jim Karleskint urged policymakers around the nation to remember the Sunflower State’s experience with tax cuts as they consider their own revenue packages. After large income tax cuts were passed in Kansas, the state experienced devastating revenue losses that decimated funding for schools and roads, forced policymakers to borrow heavily from
- [Tax-cut package advances, second-round debate set for Tuesday. Consumption tax to be discussed, too](https://openskypolicy.org/tax-cut-package-advances-second-round-debate-set-for-tuesday-consumption-tax-to-be-discussed-too/) - After eight hours of debate, lawmakers on Wednesday advanced a tax package that would ultimately cost the state more than $900 million – roughly one-fifth of the state budget – annually while largely benefiting out-of-state corporations and the wealthy. The measure – LB 873 – will be up for second-round debate on Tuesday. During Wednesday’s debate, some
- [Switching to a consumption tax would be a regressive tax change](https://openskypolicy.org/switching-to-a-consumption-tax-would-be-a-regressive-tax-change/) - Replacing all other taxes with a consumption tax like that proposed in LR 264CA – a measure presently being discussed by lawmakers – would be a highly-regressive tax change that no other state has enacted. This is because low- and middle-income Nebraskans pay a greater share of their income in sales taxes than wealthier residents. The consumption
- [LB 121 helps vulnerable Nebraskans, increases self-sufficiency and equity](https://openskypolicy.org/9778-2/) - Today’s Legislative agenda includes second-round debate for LB 121 – which would end Nebraska’s harmful lifetime SNAP ban for those with certain drug-related convictions. If passed, the bill would help provide food security for some of Nebraska’s most vulnerable families, create a bridge to self-sufficiency and promote a safer, more equitable state. Preventing access to nutritional assistance doesn’t
- [OpenSky’s Executive Director in the World-Herald: Legislative action didn’t match rhetoric; Fall Symposium date set](https://openskypolicy.org/openskys-executive-director-in-the-world-herald-legislative-action-didnt-match-rhetoric-fall-symposium-date-set/) - In this morning’s Omaha World-Herald, OpenSky Executive Director Dr. Rebecca Firestone writes that when it came to getting money into the hands of everyday Nebraskans who need it coming out of the pandemic, the Legislature’s actions this session didn’t match the rhetoric espoused by many. With $1.04 billion in federal relief dollars at their fingertips plus a
- [Recapping the 2022 legislative session](https://openskypolicy.org/recapping-the-2022-legislative-session/) - Dear Friend, When I was hired last fall, I was contacted by many people who expressed how much respect and admiration they have for OpenSky. In my first few months on the job, it’s been very easy for me to see that OpenSky is indeed the incredible organization people see it as. This is true
- [2022 Candidate Education Session video, materials and survey](https://openskypolicy.org/2022-candidate-education-session-video-materials-and-survey/) - Below you can access video of the presentations from the May 17 OpenSky Candidate Education Session. You also can access printable PDFs of PowerPoint presentations and other documents that were used during the session. Nebraska’s changing demographics with Dr. Josie Shafer of the University of Nebraska Omaha Center for Public Affairs Research (Watch presentation) Presentation
- [Give to Lincoln ’22 – Celebrating OpenSky’s first decade: A new voice emerges](https://openskypolicy.org/give-to-lincoln-22-celebrating-openskys-first-decade-a-new-voice-emerges/) - Dear Friend, If you’ve ever visited our office, you may have seen the framed hard-copy version of the Lincoln Journal Star Editorial from March 22, 2012 (pictured below). The article starts as such: An informed new voice is being heard in discussion about public policy in Nebraska. The Open Sky Policy Institute recently jumped into
- [We’re hiring an operations coordinator!](https://openskypolicy.org/were-hiring-an-operations-coordinator/) - OpenSky seeks a reliable, highly organized, and energetic operations coordinator to assist with the management of daily business activities and logistics. In this position, you will contribute in an administrative capacity by assisting our team on managing finances, tracking our donors, organizing events, and managing projects. You will ensure the seamless daily operations of all
- [Give to Lincoln ’22 – Celebrating OpenSky’s first decade: A pivotal tax study](https://openskypolicy.org/give-to-lincoln-22-celebrating-openskys-first-decade-a-pivotal-tax-study/) - Dear Friend, In 2013, Nebraska lawmakers faced a push to eliminate state income taxes and offset the revenue losses with a massive sales tax expansion. OpenSky was a key voice of opposition to the tax plan and provided analysis showing the measure would actually increase taxes on about 80% of Nebraska residents while largely benefiting the wealthy
- [Exciting news regarding the Renee Fry Legacy Fund](https://openskypolicy.org/exciting-news-regarding-the-renee-fry-legacy-fund/) - Dear Friend, I’m thrilled to share with you that OpenSky has surpassed our goal of raising $100,000 for the Renee Fry Legacy Fund, thanks to the generosity of our amazing community of OpenSky supporters. We established this fund to honor the tremendous contributions of our founding executive director, Renee Fry, and to bolster support for
- [Join our team as a policy analyst!](https://openskypolicy.org/join-our-team-as-a-policy-analyst-2/) - OpenSky seeks a policy analyst to conduct research relevant to our public policy agenda to improve opportunities for all Nebraskans, with a focus on health and social policy. In this position, you will conduct quantitative analysis to develop policy solutions on topics including state and local revenue systems; state and local budgets and their impact
- [Celebrating OpenSky’s First Decade – Symposiums improve policy debates; Fall Symposium back in person on Sept. 22](https://openskypolicy.org/celebrating-openskys-first-decade-symposiums-improve-policy-debates-fall-symposium-back-in-person-on-sept-22/) - Since our inception, OpenSky has held numerous policy symposiums that helped connect thought leaders, issue-area experts, community members and others to Nebraska legislators, media members, policy advocates and everyday Nebraskans in an effort to improve the discussion around key policy issues. Over the years, thousands have attended these events to learn more about pressing issues
- [Joey Adler Ruane named OpenSky policy director; Eli Frank joins staff as operations coordinator](https://openskypolicy.org/joey-adler-ruane-named-opensky-policy-director-eli-frank-joins-staff-as-operations-coordinator/) - We’re excited to share that Joey Adler Ruane – an experienced legislative and policy advocate – will join the OpenSky team as our new policy director on August 1. In this role, Joey will help lead OpenSky’s policy and outreach efforts. Joey comes to OpenSky after serving as the Holland Children’s Movement’s Director of Strategic
- [OpenSky welcomes three new board members!](https://openskypolicy.org/opensky-welcomes-three-new-board-members/) - OpenSky is excited to announce that Dr. Lissette Aliaga-Linares, Dr. Jamar Dorsey, Sr. of Omaha and Tammy Day of Norfolk have joined our Board of Directors. “We are thrilled to add these three amazing Nebraskans to our board,” said Dr. Rebecca Firestone, OpenSky’s executive director. “Individually and collectively, they bring experience, expertise and perspective that
- [Registration now open for Opensky’s Fall Policy Symposium!](https://openskypolicy.org/registration-now-open-for-openskys-fall-policy-symposium/) - RSVP today for OpenSky’s Policy Institute’s 2022 Fall Policy Symposium. Join us to network with Nebraska's key thinkers and policy leaders and gain insight into major policy issues before the next legislative session! The event – which is back in person for the first time since 2019 – will be held Thursday, Sept. 22 from
- [Pandemic policy challenges and innovations to be the focus of Fall Symposium panel](https://openskypolicy.org/pandemic-policy-challenges-and-innovations-to-be-the-focus-of-fall-symposium-panel/) - The COVID-19 pandemic has laid bare a wide variety of concerns and challenges in nearly every area of public policy. However, it has also led to innovations and new solutions built in communities that could lead to major policy impact if more broadly adopted across the state. We’ll talk about some of these challenges and
- [ OpenSky 2022 Fall Policy Symposium program schedule](https://openskypolicy.org/opensky-2022-fall-policy-symposium/) - OpenSky 2022 Fall Policy Symposium Schedule -- Thursday, Sept. 22, 2022 -- Nebraska Innovation Campus, Lincoln 8:30 a.m. – Welcome and introductions with OpenSky Board Secretary Eric Reznicek, OpenSky Executive Director Dr. Rebecca Firestone and Bernice Butler, Director of Network and Organizational Effectiveness of the Center on Budget and Policy Priorities. 9 a.m. – “Inflation
- [Recapping OpenSky’s Fall Policy Symposium – Recording and presentation slides included](https://openskypolicy.org/recapping-openskys-fall-policy-symposium-recording-and-presentation-slides-included/) - The ideal way to design a state school funding system is to set educational goals first and then set up a revenue system that fairly funds what is needed to meet those goals. That was the message from Dr. Bruce Baker – a University of Miami K-12 finance expert who was the keynote presenter at
- [Rasna Sethi joins OpenSky’s team as a Policy Analyst](https://openskypolicy.org/rasna-sethi-joins-openskys-team-as-a-policy-analyst/) - OpenSky is excited to announce that Rasna Sethi has joined our team as a Policy Analyst. In her role, Rasna will oversee OpenSky’s health care and safety net research and analysis. Rasna comes to OpenSky after spending five years at the New Jersey Department of Human Services (NJDHS), where she has worked as a program
- [OpenSky statement on the latest forecasting board projections](https://openskypolicy.org/opensky-statement-on-the-latest-forecasting-board-projections-11/) - LINCOLN -- Below is a statement from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone regarding the state revenue projections made Friday by the Nebraska Economic Forecasting Advisory Board. “We have talked to a lot of Nebraskans from throughout the state recently and consistently hear about challenges related to access to affordable housing, childcare, mental
- [Tax incentives, Medicaid, TANF the focus of legislative hearings today](https://openskypolicy.org/tax-incentives-medicaid-tanf-the-focus-of-legislative-hearings-today/) - Department of Revenue officials will present at a joint hearing of the Legislature’s Appropriations and Revenue committees this morning to discuss reports on the state’s business incentive programs and tax expenditures. The hearing starts at 9 a.m. in Room 1113 of the State Capitol. Also at 9 a.m., the Department of Health and Human Services
- [OpenSky and partners urge federal lawmakers to prioritize CTC, EITC expansion](https://openskypolicy.org/opensky-and-partners-urge-federal-lawmakers-to-prioritize-ctc-eitc-expansion/) - OpenSky Policy Institute, along with partners, called Monday for the U.S. Sens. Ben Sasse and Deb Fischer to consider prioritizing expansion of the Child Tax Credit and the Earned Income Tax Credit under an anticipated end-of-year budget bill in Congress. Along with other measures, the expanded Child Tax Credit – passed as part of the
- [Report: State Child Tax Credit could be powerful support for working families and communities](https://openskypolicy.org/report-state-child-tax-credit-could-be-powerful-support-for-working-families-and-communities/) - New data analysis from the Columbia University Center on Poverty & Social Policy (CPSP) and the Institute on Taxation and Economic Policy (ITEP) indicates that a state Child Tax Credit in Nebraska could contribute to reductions in child poverty rates. This analysis was featured in a joint report recently issued by the organizations. Using data from the Current Population
- [Register today for Dec. 13 OpenSky-NAM budget briefing](https://openskypolicy.org/register-today-for-dec-13-opensky-nam-budget-briefing/) - Registration is now open for an upcoming virtual briefing about the state budget. The briefing -- which will be hosted by OpenSky and the Nonprofit Association of the Midlands -- will be held at noon on Tuesday, Dec. 13. It will last roughly one hour. Along with a discussion about the state budget, the briefing will feature an update
- [Videos explore OpenSky’s past, present and future](https://openskypolicy.org/videos-explore-openskys-past-present-and-future/) - Thanks to the generous support of many Nebraskans, OpenSky became an essential voice in our state’s policy discussions since our inception in 2011. The videos linked below help tell OpenSky's story and look ahead to what we hope to accomplish moving forward. Access the videos below: Video 1 looks back at OpenSky’s founding and accomplishments
- [Community conversations highlight state challenges and opportunities](https://openskypolicy.org/community-conversations-highlight-state-challenges-and-opportunities/) - A fall tradition for the OpenSky team is to hit the road and visit communities outside of the Lincoln and Omaha metro areas. In recent weeks, our travels took us to Hastings, Lexington, Cozad and North Platte where we had the opportunity to visit community leaders from the nonprofit sector, journalists and others. Common themes
- [OpenSky "Quick Facts" touch on perennial issues](https://openskypolicy.org/opensky-quick-facts-touch-on-perennial-issues/) - Fiscal policy proposals and issues that face the Legislature regularly are the focus of OpenSky’s Quick Fact series. These documents take a close look at these issues in an effort to educate lawmakers, candidates, media members and others about these recurring issues and policy proposals. Click below to access our quick facts on key issues.
- [The values that guide us (Video included)](https://openskypolicy.org/the-values-that-guide-us-video-included/) - Dear Friend, This year, our team at OpenSky reviewed our core values as an organization and we found ourselves called to the principles of analytics, trustworthiness, equity, empathy and boldness. You see how we value analytics in our in-depth analyses and our modeling outputs. We also continuously aim to build and maintain trust in our
- [Saying thanks to two inspiring people](https://openskypolicy.org/saying-thanks-to-two-inspiring-people/) - Dear Friend, As the year comes to a close, I, along with the rest of the OpenSky team, wanted to take a moment to offer our heartfelt thanks to two outgoing members of our Board of Directors who have made profound contributions to our organization. Tulani Grundy Meadows of Omaha and John Harms of Scottsbluff
- [Iowa’s flat tax to be discussed at Jan. 5 OpenSky webinar. Register today!](https://openskypolicy.org/iowas-flat-tax-to-be-discussed-at-jan-5-opensky-webinar-register-today/) - Earlier in 2022, Iowa lawmakers passed a bill that left the state with a flat 3.9% personal income tax rate. Some in Nebraska are talking of proposing similar legislation in the upcoming legislative session. On Thursday, Jan. 5, Mike Owens, Deputy Director of Common Good Iowa, and Richard Auxier of the Urban Institute’s Tax Policy
- [Help OpenSky keep growing in our second decade (Video included)](https://openskypolicy.org/help-opensky-keep-growing-in-our-second-decade-video-included/) - Dear Friend, In celebrating OpenSky’s 10th anniversary this year, we asked some of our friends and partners to share their thoughts about how OpenSky’s work can continue to shape our policy debates and improve opportunities for hardworking Nebraskans in the next decade and beyond. You can see their reflections in the video below and you
- [OpenSky's Rebecca Firestone: Flush state coffers present opportunities but major caveats exist](https://openskypolicy.org/openskys-rebecca-firestone-flush-state-coffers-present-opportunities-but-major-caveats-exist/) - In Sunday’s Omaha World-Herald, OpenSky Executive Director Dr. Rebecca Firestone wrote that while the $1.9 billion lawmakers have for new legislation this session presents an opportunity to make powerful investments, there are major caveats for policymakers to keep in mind. The caveats include the fact that money is likely temporary. The surplus likely materialized in large
- [One-pager provides context about $1.9 billion surplus; webinar reminder](https://openskypolicy.org/one-pager-provides-context-about-1-9-billion-surplus-webinar-reminder/) - The big fiscal development facing lawmakers as they kick off the legislative session today is what to do with the $1.9 billion projected surplus. To help understand this unprecedented amount, the OpenSky team has put together a short Q&A (see below) to give some context for the surplus, including how it came to be, what could happen
- [Public invited to speak up on legislative rules changes](https://openskypolicy.org/public-invited-to-speak-up-on-legislative-rules-changes/) - The 108th Nebraska Legislature is underway and one of the major early tasks for the Legislature is to consider potential rule changes in the body. Legislative procedures can seem like “inside baseball,” but how the Legislature conducts its business significantly shapes the Unicameral’s 90-year tradition of nonpartisanship. It’s also worth noting that extensive debate over
- [Come join the OpenSky team! We have communications and development openings!](https://openskypolicy.org/come-join-the-opensky-team-we-have-communications-and-development-openings/) - We’re building out the OpenSky team with a focus on external affairs and we have two positions available. We’re seeking a skilled Communications Manager to carry our message through strategic communications and a highly organized Development Director who can advance our fundraising strategy. The Communications Manager will advance OpenSky’s work through traditional and social media
- [OpenSky statement on the governor’s tax agenda](https://openskypolicy.org/opensky-statement-on-the-governors-tax-agenda/) - For immediate release – Jan. 18, 2023 LINCOLN -- Below is a statement from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone regarding the tax agenda discussed by the governor on Wednesday. “We have serious concerns about the affordability of the tax measures discussed by the governor, especially given his recent commitment to significantly increase
- [OpenSky statement on the State of the State address](https://openskypolicy.org/opensky-statement-on-the-state-of-the-state-address-3/) - For immediate release – Jan. 25, 2023 LINCOLN -- Below is a statement from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone regarding the budget proposal discussed during the State of the State Address on Wednesday. “We look forward to examining the governor’s budget proposal more closely but we do have initial concerns about the
- [Major tax proposals to be heard in the Revenue Committee next week](https://openskypolicy.org/major-tax-proposals-to-be-heard-in-the-revenue-committee-next-week/) - Several bills included as part of a major tax package will be heard next week in the Revenue Committee. The measures would combine to make dramatic changes to our revenue system that predominantly benefit the wealthy and corporations while significantly reducing state revenues. Wednesday hearing focused on school district revenue cap The hearings start on
- [Feb. 8 OpenSky webinar focused on Child Tax Credits](https://openskypolicy.org/feb-8-opensky-webinar-focused-on-child-tax-credits/) - Join the OpenSky team for a Feb. 8 OpenSky webinar exploring the potential policy impacts of a state child tax credit like that proposed in LB 294. The webinar – which starts at 12:15 p.m. – will feature a discussion with OpenSky staff and: Megan Curran, Policy Director at the Columbia University Center on Poverty and
- [Budget bills before Appropriations Committee raise concerns](https://openskypolicy.org/budget-bills-before-appropriations-committee-raise-concerns/) - Three budget bills containing the governor’s proposals – LBs 813, 814 and 818 – will be heard this afternoon by the Appropriations Committee, where OpenSky Policy Institute’s testimony will focus on the package’s sustainability. Structural Deficit Our first concern is a structural imbalance between how much the state is taking in and how much it’s
- [OpenSky highlighted in recent podcast](https://openskypolicy.org/opensky-highlighted-in-recent-podcast/) - Check out our executive director, Dr. Rebecca Firestone, on the Agency for Change podcast! She talks OpenSky's history, mission and work promoting evidence-based, equitable fiscal policy.
- [Consumption tax proposal to be heard tomorrow; OpenSky analysis shows 22.1% rate needed to break even](https://openskypolicy.org/consumption-tax-proposal-to-be-heard-tomorrow-opensky-analysis-shows-22-1-rate-needed-to-break-even/) - LB 79, along with a pair of constitutional amendments – LRs 6CA and 7CA – will be heard tomorrow afternoon by the Revenue Committee and would combine to replace most state and local taxes with a single tax on consumption of new goods and services. That tax rate, however, would need to be at least 22% for the state to
- [Bills boosting family support program heard this week; busy next week will see inheritance tax, education finance bills heard](https://openskypolicy.org/bills-boosting-family-support-program-heard-this-week-busy-next-week-will-see-inheritance-tax-education-finance-bills-heard/) - A pair of bills that would increase benefits under the Aid to Dependent Children program, funded through the state’s Temporary Assistance for Needy Families federal block grant, had hearings this week. OpenSky Policy Institute supported LBs 290 and 310 because rather than distribute funds to families who could use the funds to support their families
- [Stage set for debate on income tax cuts, more hearings scheduled next week](https://openskypolicy.org/stage-set-for-debate-on-income-tax-cuts-more-hearings-scheduled-next-week/) - It was another busy week in the Nebraska Legislature. The Education Committee considered a few different education financing proposals. LB 475 would create a new education funding formula while LB 518 would direct additional state funding to school districts to help reduce the achievement gap and boost student learning. Improving administrative efficiency and expanding access
- [Legislature wraps up hearings as focus shifts to pending debate on tax cuts](https://openskypolicy.org/legislature-wraps-up-hearings-as-focus-shifts-to-pending-debate-on-tax-cuts/) - Committee hearings on bills introduced in the current session were set to wrap up Friday afternoon as the Nebraska Legislature prepares to move into all-day debate next week. On Tuesday, the Education Committee considered LB 177, a bill that would allow parents to direct state funds toward a student’s private school education. Under the bill,
- [A Friday recap of recent headlines and a look ahead ](https://openskypolicy.org/a-friday-recap-of-recent-headlines-and-a-look-ahead/) - By the numbers 10,000: On Thursday, the Legislature’s Health and Human Services Committee advanced a bill out of committee that aims to keep roughly 10,000 Nebraska families eligible for food assistance. LB 84 would keep the income threshold to qualify for Supplemental Nutrition Assistance Program benefits at 165% of the federal poverty level until 2025.
- [Help for Nebraskans to keep food on the table](https://openskypolicy.org/help-for-nebraskans-to-keep-food-on-the-table/) - Nebraska is a better place when all of its hard-working families have a foundation to build on, despite any challenges they face. This week, the Nebraska Legislature took a significant step to keep that foundation in place for 10,000 families facing food insecurity. Those families were at risk of losing Supplemental Nutrition Assistance Program benefits
- [OpenSkyLIGHTS: A recap of recent headlines](https://openskypolicy.org/openskylights-a-recap-of-recent-headlines/) - $80 million After reviewing revenue forecasts from the state Department of Revenue and Legislative Fiscal Office suggesting that the state’s tax receipts would fall short of earlier forecasts for the upcoming biennium by a combined $100 million, the Nebraska Economic Forecasting Advisory Board adopted higher projections on Wednesday. Board members added a total of $80
- [Senators provide insight on budget bills – Video included](https://openskypolicy.org/senators-provide-insight-on-budget-bills-video-included/) - Ahead of floor debate on the state’s budget package later this week, two members of the Appropriations Committee shared highlights of the budget bills and insight on how the proposal came together. Sen. Anna Wishart, of LD 27, and Sen. Myron Dorn, representing LD 30, discussed the budget in an hour-long webinar on Monday hosted
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2/) - $559 million Next week, the Nebraska Legislature is expected to consider packages of proposed personal and corporate income tax cuts (LB 754) and property tax breaks (LB 243) that combined would impact the state’s General Fund by $559 million over the next two fiscal years, and an additional $1.54 billion in the two years to
- [Nebraska Examiner on May 23: Omnibus tax credit bill advances after $81 million in incentives were pared back](https://openskypolicy.org/nebraska-examiner-on-may-23-omnibus-tax-credit-bill-advances-after-81-million-in-incentives-were-pared-back/) - A scaled-back version of an omnibus tax credit bill advanced through a second round of consideration on Tuesday. In its story, the Nebraska Examiner notes that Nebraska Crossing stands to be the biggest beneficiary in the bill, which proposes diverting state sales tax revenues to large-scale development projects. OpenSky Policy Institute has cautioned that this
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3/) - $15 million Next week, senators in the Nebraska Legislature will consider a vote to override the Governor’s line-item veto of rate increases in FY 24-25 for hospitals and nursing homes that provide care for Medicaid patients. The annual cost of a 2% increase, $15 million, is less than what the state will give up in revenue
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/2/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-2-23/) - 291 Of the 812 bills introduced at the start of the Nebraska legislative session, 291 were approved in some form, Speaker John Arch said in his closing remarks. With most every bill facing a filibuster this year, the vast majority of the 291 bills approved by lawmakers were rolled into packages, including several that cleared
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/23/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-23-23/) - 40% Leaders at Southeast Community College are planning to hike the district’s property tax levy to the maximum in next year’s budget, potentially increasing what some taxpayers will pay in support of SCC by 40%. The tax hike is the result of state leaders this year voting to take over funding of community colleges and
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (8/25/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-8-25-23/) - 30 Residents of Chappell will have to travel 30 miles or more to reach a health care clinic beginning this fall. Regional West Health Systems plans to close medical clinics in Sidney and Chappell in September, leaving the 850 residents of Chappell without a local doctor’s office. A clinic in Lyons closed earlier this summer.
- [Share feedback on engaging in the legislative process](https://openskypolicy.org/share-feedback-on-engaging-in-the-legislative-process/) - The connection between Nebraskans and their government is strongest when all Nebraskans can engage in the legislative process. We at OpenSky are therefore delighted to have been invited by Speaker Arch to be a part of LR 179, his interim study into public participation in the legislative process. Specifically, Speaker Arch has asked us to
- [Register today for Fall Policy Symposium and get a copy of "The Injustice of Place"](https://openskypolicy.org/register-today-for-fall-policy-symposium-and-get-a-copy-of-the-injustice-of-place/) - RSVP today for OpenSky’s Fall Policy Symposium featuring keynote speaker Professor Timothy J. Nelson of Princeton University with groundbreaking research on why the Upper Midwest has less poverty, longer life expectancies and greater chances for children than other regions of the country, and how Nebraska can continue to offer “the good life” to everyone. The
- [Don’t miss out on book offer. Register today for Fall Policy Symposium](https://openskypolicy.org/dont-miss-out-on-book-offer-register-today-for-fall-policy-symposium/) - RSVP today for OpenSky’s Fall Policy Symposium to reserve your free copy of keynote speaker Timothy J. Nelson’s new book, The Injustice of Place: Uncovering the Legacy of Poverty in America. The Symposium is set for Tuesday, Oct. 24, from 8:30 a.m. to 12:30 p.m. at Nebraska Innovation Campus in Lincoln. Check-in starts at 8
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/29/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-29-23/) - 29,000 Although many public benefit programs will continue during a federal government shutdown, which could start as early as this weekend, an extended shutdown would put vital nutrition assistance at risk for more than 29,000 children and infants in Nebraska. If the federal government shuts down after Saturday, states may eventually need to fill the gap to keep
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/6/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-6-23/) - 2.6% Since the start of 2020, Nebraska brought in more tax revenue than it would have collected under its pre-pandemic growth rate, but the state’s growth in revenues trailed the national average. Nebraska posted 2.6% more in inflation-adjusted tax revenue between Jan. 1, 2020, and March 31, 2023, but with the growth rate nationally at
- [OpenSky welcomes new board members](https://openskypolicy.org/opensky-welcomes-new-board-members/) - OpenSky Policy Institute is pleased to welcome two public servants and industry leaders from western and central Nebraska to our board of directors. Jordan Colwell resides in Scottsbluff and is Chief Nursing Officer at Box Butte General Hospital in Alliance. Jordan’s career in health care includes work as Director of Clinic Services with Regional West
- [Expressing thanks for an inspiring person](https://openskypolicy.org/expressing-thanks-for-an-inspiring-person/) - As the year comes to a close, the OpenSky team wanted to take a moment to offer our heartfelt thanks to an outgoing member of our Board of Directors who has made a profound contribution to our organization. Miguel Estevez will conclude his tenure on our Board of Directors when the calendar flips at the
- [OpenSkyLIGHTS: Friday focus on Nebraska fiscal policy (1/5/24)](https://openskypolicy.org/openskylights-friday-focus-on-nebraska-fiscal-policy-1-5-24/) - 155 Nebraska lawmakers introduced 155 measures in the first two days of the legislative session. Bill introduction continues through January 17 (Day 10). Among the bills introduced on Thursday was a proposal by Sen. Terrell McKinney (LB 924) to expand the state’s Homestead Exemption, a program currently available to people over age 65, veterans and
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/26/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-26-24/) - 1 in 5 Today is National EITC Awareness Day, a chance to remind eligible workers of the Earned Income Tax Credit. The IRS has found that 1 in 5 eligible people do not claim the EITC, and EITC Awareness Day is a chance to direct attention to opportunities for free tax filing assistance. Eligibility is
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/12/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-12-24/) - $363 million Assuming all remaining bills are passed on final reading and no vetoes, the state is projected to end FY 25 with $363 million in general funds above the state’s minimum reserve. Yet there are warning signs ahead on navigating the state budget. Rather than invest surplus funds in state priorities, policymakers elected to
- [Report: Steep higher education funding cuts a nationwide trend](https://openskypolicy.org/report-steep-higher-education-funding-cuts-a-nationwide-trend/) - As Appropriations Committee hearings on state support for higher education continue today, the Center on Budget and Policy Priorities has released a report that shows state funding of public universities and colleges has declined sharply in almost every state, including Nebraska.
- [OpenSky panelists: Time is right to bring back school finance review commission](https://openskypolicy.org/opensky-panelists-time-is-right-to-bring-back-school-finance-review-commission/) - The time may have come for Nebraska to again form a group dedicated to reviewing education finance in the state. That was a repeated theme during a panel discussion at Tuesday’s OpenSky Policy Institute Tax Policy Symposium in Lincoln.
- [Policy brief: LB 293, LB 350 raise equity and revenue concerns](https://openskypolicy.org/policy-brief-lb-293-lb-350-raise-equity-and-revenue-concerns/) - Taxing agricultural land at only 65 percent of its full market value – which is proposed in LB 293 and LB 350[1] -- would have a disparate impact on Nebraska taxpayers and would lead to revenue losses for schools, counties, community colleges and other local governments.
- [Policy brief - OpenSky overview of 2017 priority bills](https://openskypolicy.org/policy-brief-opensky-overview-of-2017-priority-bills/) - Read an overview of priority bills that relate to OpenSky's work and about the positions we have taken on the measures.
- [Policy brief - LB 974 raises sustainability and K-12 equity concerns](https://openskypolicy.org/8644-2/) - LB 974, a bill that would significantly change school funding in Nebraska and is the focus of a Revenue Committee hearing today, raises concerns about fiscal sustainability and equity in educational opportunities.
- [Policy brief -- LB 1073: A more responsible path to property tax relief](https://openskypolicy.org/policy-brief-lb-1073-a-more-responsible-path-to-property-tax-relief/) - Nebraska relies more on local property taxes to fund public schools than 48 other states.[1] LB 1073 -- which will be the focus of an Education Committee hearing on Tuesday -- could reduce our reliance on property taxes while maintaining the equalization principle of the state’s school funding formula.
- [Governor’s education finance, budget bills heard in committee; more education finance, revenue bills up for hearings next week](https://openskypolicy.org/governors-education-finance-budget-bills-heard-in-committee-more-education-finance-revenue-bills-up-for-hearings-next-week/) - The governor’s proposed education finance plan, LB 583, and the three bills containing the governor’s budget priorities, LBs 813, 814 and 818, had hearings recently, while a couple other education and revenue bills will be heard in committee next week. Governor’s education finance bill combines with revenue caps to harm schools OpenSky Policy Institute testified in opposition to the education finance
- [How it works: special education funding in Nebraska](https://openskypolicy.org/how-it-works-special-education-funding-in-nebraska/) - A few bills proposed by the state Legislature this session would change how the state helps school districts manage the costs of providing special education services to students, whose needs can be significant and with costs that can be challenging for schools to manage. We thought it would be helpful to walk through how special
- [Bill to boost student outcomes to be heard in Education Committee today](https://openskypolicy.org/bill-to-boost-student-outcomes-to-be-heard-in-education-committee-today/) - A bill being heard in the Education Committee today, LB 518, would help address educational achievement gaps throughout the state by targeting increased state funding to students who may need extra support. Students not working at academic grade level, those with a high rate of absenteeism, repeated suspensions or expulsions, who have been identified as
- [What’s at stake? Revenue caps on Nebraska’s public schools](https://openskypolicy.org/whats-at-stake-revenue-caps-on-nebraskas-public-schools/) - Taxes and school funding are closely linked in this year’s Nebraska Legislature, so let’s look at a major proposal being considered in the debate – LB 589. Known as the School District Property Tax Limitation Act, LB 589 would place a cap on what our public schools can request through property taxes each year. OpenSky
- [Focus in Nebraska Legislature to shift to property tax cuts](https://openskypolicy.org/focus-in-nebraska-legislature-to-shift-to-property-tax-cuts/) - Proposed property tax breaks designed to match the dollars that the state would commit in income tax cuts could restrict what’s available to fund programs that all Nebraskans rely on. The framework for property tax cuts, LB 243, and a bill amended into the package, LB 242, commit the state to spending $1.97 billion over
- [Education funding package set for debate](https://openskypolicy.org/education-funding-package-set-for-debate/) - The governor’s proposed education finance plan to be debated next week commits significant state resources to Nebraska’s public schools. But when combined with proposed revenue caps included in a package of property tax provisions, any pledge of new state aid is essentially revenue replacement. Changes in state aid to schools included in LB 583 call
- [Debate resumes on school privatization measure](https://openskypolicy.org/debate-resumes-on-school-privatization-measure/) - Students in rural areas are unlikely to see many benefits from a plan to provide private school scholarship tax credits. The proposal to be debated on Tuesday, LB 753, would allow a tax credit for donations to an organization that provides scholarships for students attending private and parochial schools. Panelists in an OpenSky webinar earlier
- [Scholarship tax credits could cost state’s public schools](https://openskypolicy.org/scholarship-tax-credits-could-cost-states-public-schools/) - State aid to Nebraska’s public schools could decrease if a proposal to give state tax credits for donations to fund private school scholarships becomes law. Proponents of LB 753 have suggested that private school scholarship tax credits won’t take public funds away from Nebraska’s school districts. A new estimate of the bill’s impact from the
- [OpenSkyLIGHTS: A recap of recent headlines](https://openskypolicy.org/openskylights-a-recap-of-recent-headlines-2/) - 18 As part of the formula to calculate basic funding in TEEOSA, a school takes all of its expenses and then subtracts 18 categories of special allowances. These are items like transportation costs and educating students learning English as a second language. Sound confusing? As the Legislature considers significant changes in education funding, Nebraska Public
- [Proposed property tax breaks benefit wealthy while restricting school revenue](https://openskypolicy.org/proposed-property-tax-breaks-benefit-wealthy-while-restricting-school-revenue/) - The Legislature on Wednesday and Thursday will consider property tax breaks and corresponding income tax cuts that together would restrict the revenue that’s available to fund important programs that all Nebraskans rely on for years to come. First up is debate on LB 243, a framework for property tax breaks that, as amended, would commit nearly $1.9
- [K-12 education tops Omaha Young Professionals' budget priorities](https://openskypolicy.org/k-12-education-ranks-high-among-omaha-young-professionals-priorities/) - A collective gasp. That was the sound we were met with as we displayed a PowerPoint slide to about 100 Omaha-area Young Professionals that showed how K-12 education in Nebraska had been cut by more than $100 million in the past few years.
- [Kay Stilwell Bergquist hired as education policy analyst](https://openskypolicy.org/kay-stilwell-bergquist-hired-as-education-policy-analyst/) - We are pleased to announce that Kay Stilwell Bergquist is joining the OpenSky Policy Institute as our new education policy analyst. Kay will start at OpenSky on June 3.
- [Education Committee study hearing dates, OpenSky education presentation online](https://openskypolicy.org/education-committee-study-hearing-dates-opensky-education-presentation-online/) - The Legislature’s Education Committee has announced its schedule for public hearings, which are part of its study of the education funding system in Nebraska.
- [Education Committee public hearing schedule](https://openskypolicy.org/education-committee-public-hearing-schedule/) - See the complete schedule of the Education Committee interim study public hearings.
- [Education Committee announces public hearing discussion points](https://openskypolicy.org/education-committee-announces-public-hearing-discussion-points/) - The Legislature’s Education Committee has released discussion points to be covered at a series of October public hearings.
- [Property taxes, Pre-K, special education talks highlight education committee hearings](https://openskypolicy.org/property-taxes-pre-k-special-education-talks-highlight-education-committee-hearings/) - Property taxes, Pre-K, special education talks highlight education committee hearings Over the past few weeks, the Legislature’s Education Committee held public hearings in Hastings, McCook, Dunning, Omaha, Crete and Macy as part of its study of Nebraska’s K-12 funding system. Reliance on property taxes was the focus of testimony during the Education Committee’s public hearings
- [Chadron Record series takes a look at school funding and property taxes](https://openskypolicy.org/chadron-record-series-takes-a-look-at-school-funding-and-property-taxes/) - Amid all the coverage of the Legislature’s tax and budget debates, we wanted to point out an interesting series of stories on school funding by the Chadron Record.
- [Links to and reflections about interim studies on income, property taxes](https://openskypolicy.org/links-to-and-reflections-about-interim-studies-on-income-property-taxes/) - It’s been a busy couple weeks in Lincoln as lawmakers wrapped up interim studies in advance of the 2015 Legislative session. Among the studies completed and reported on were Revenue Committee studies on income taxes and property taxes.
- [Video of Jan. 13 tax symposium now online](https://openskypolicy.org/video-of-jan-13-tax-symposium-now-online/) - Watch video from our tax policy symposium, which featured comments from participants in the Nebraska School Finance Review Commission.
- [The time has come for K-12 finance review](https://openskypolicy.org/the-time-has-come-for-k-12-finance-review/) - We believe it is time to re-evaluate our state’s system of school finance in a comprehensive way. Two bills before the Education Committee -- LB 182 and LB 323 -- would provide such an opportunity.
- [Frequently asked questions about LB 280's impact on taxpayers](https://openskypolicy.org/frequently-asked-questions-about-lb-280s-impact-on-taxpayers/) - Learn what LB 280 will mean for Nebraska's taxpayers.
- [Frequently asked questions about LB 280's impact on school finance](https://openskypolicy.org/frequently-asked-questions-about-lb-280s-impact-on-school-finance/) - Read answers to frequently asked questions about LB 280’s impact on school finance.
- [LB 280 -- A comprehensive approach to our property tax and K-12 funding challenges](https://openskypolicy.org/lb-280-a-comprehensive-approach-to-our-property-tax-and-k-12-funding-challenges/) - Nebraska’s property tax imbalance must be addressed for the good of the state and its residents. But it’s also vital to make sure our schools are adequately funded. LB 280 accomplishes both.
- [A look back at a busy week](https://openskypolicy.org/a-look-back-at-a-busy-week/) - Last week was busy on the Nebraska tax and education policy front as OpenSky testified on issues such as funding for school construction, property tax reliance, income tax cuts, sales tax increases and the use of online sales tax revenue.
- [Transfers to Property Tax Credit don't address needed systemic reform](https://openskypolicy.org/transfers-to-property-tax-credit-dont-address-needed-reform/) - We greatly appreciate the intent of these bills to provide reductions in property taxes. However, we would advocate, instead, for more systemic property tax reform, as opposed to injections of funding into the Property Tax Credit program.
- [School Finance Review Commission among tax-related priority bills](https://openskypolicy.org/school-finance-review-commission-among-tax-related-priority-bills/) - Read about which prioritized bills OpenSky will focus on throughout the remainder of the 2015 Legislative Session.
- [Analysis of proposals to tax agricultural land at lower rate updated with new data](https://openskypolicy.org/analysis-of-proposals-to-tax-agricultural-land-at-lower-rate-updated-with-new-data/) - Our policy brief that analyzes LB 350 and LB 293 -- proposals to tax agricultural land at a lower rate -- has been updated with data from the Nebraska Department of Education final 2015-2016 state aid certification.
- [Budget advances, revenue projections increase, hearing held on K-12 finance review committee](https://openskypolicy.org/budget-advances-revenue-projections-increase-hearing-held-on-k-12-finance-review-committee/) - Read an update from a busy week in the Unicameral.
- [Session's fiscal highlights include low-profile bills with big-time benefits](https://openskypolicy.org/sessions-fiscal-highlights-include-low-profile-bills-with-big-time-benefits/) - Regarding tax and budget developments in the recently completed Legislative Session, measures such as the new personal property tax exemption, tax exemptions for Nebraska’s zoos and Woodmen of the World, increasing the Property Tax Credit Fund and the gas tax increase received the most attention.
- [OpenSky Column -- Valuing agricultural land at lower rate not the answer to property tax challenges](https://openskypolicy.org/opensky-column-valuing-agricultural-land-at-lower-rate-not-the-answer-to-property-tax-challenges/) - OpenSky Policy Institute Executive Director Renee Fry writes that valuing agricultural land at a lower rate would cause large revenue shortfalls for schools and other localities while treating taxpayers disparately.
- [OpenSky Column -- Nebraska is neither a high-tax nor a low-tax state](https://openskypolicy.org/opensky-column-nebraska-is-neither-a-high-tax-nor-a-low-tax-state/) - Nebraska’s taxes and tax rates are a lot like our geography – right in the middle.
- [Dates set for meetings on tax incentives, K-12 finance, roads funding](https://openskypolicy.org/dates-set-for-meetings-on-tax-incentives-k-12-finance-roads-funding/) - Several dates have been set by the Legislature to focus on key fiscal policy issues.
- [Public hearings on school funding studies set for Thursday](https://openskypolicy.org/public-hearings-on-school-funding-studies-set-for-thursday/) - A joint Education and Revenue committee hearing to gather public input on LR 332 and LR 344, interim studies of school finance, will be held Thursday in the State Capitol, Room 1113.
- [NPR series examines K-12 finance in America](https://openskypolicy.org/npr-series-examines-k-12-finance-in-america/) - Learn more about National Public Radio's series, "School Money -- The Cost of Opportunity," which focuses on school finance in America.
- [LB 484 presents opportunity to bring balance to K-12 finance, tax systems](https://openskypolicy.org/lb-484-presents-opportunity-to-bring-balance-to-k-12-finance-tax-systems/) - LB 484 provides an opportunity to re-evaluate Nebraska’s system of school finance in a comprehensive way. The bill would serve a similar purpose to the School Finance Review Commission, which was created in the late 1980s to examine the state’s school funding system and our reliance on property taxes to fund K-12 education.
- [Sustained vetoes will cut provider rate funding for key services; Tax credits for private school scholarship donations raise concerns](https://openskypolicy.org/sustained-vetoes-will-cut-provider-rates-for-key-services-tax-credits-for-private-school-scholarship-donations-raise-concerns/) - OpenSky Executive Director Renee Fry says, "“At a time when a major budget shortfall is causing cuts to key services like higher education and programs for the developmentally disabled, we have serious concerns about creating a new tax credit that would further reduce revenue and allow wealthy Nebraskans to turn a profit by way of the tax code.”
- [Recapping the 2018 legislative session](https://openskypolicy.org/recapping-the-2018-legislative-session/) - Read about some of the key fiscal developments from the recently-completed legislative session.
- [Urban Institute reports focus on Nebraska K-12 funding, state revenue trends](https://openskypolicy.org/urban-institute-reports-focus-on-nebraska-k-12-funding-state-revenue-trends/) - Read about a pair of new Urban Institute reports that are pertinent to Nebraska's fiscal debate.
- [Student growth in Nebraska’s bedroom communities puts schools in funding pinch](https://openskypolicy.org/student-growth-in-nebraskas-bedroom-communities-puts-schools-in-funding-pinch/) - In a special feature for OpenSky, freelance journalist Robert Matteson writes about some of the unique factors and challenges that affect school spending and property taxes in Nebraska's bedroom communities.
- [Bills related to college savings plans on the Legislature's agenda today](https://openskypolicy.org/bills-related-to-college-savings-plans-on-the-legislatures-agenda-today/) - Read more about LB 865 and LB 1042 -- two bills that relate to employer contributions to the Nebraska educational savings plan.
- [LB 408 would have disparate impact on Nebraska’s local governments](https://openskypolicy.org/lb-408-would-have-disparate-impact-on-nebraskas-local-governments/) - LB 408, a revenue measure that has received a senator priority designation, will be debated by the Legislature tomorrow. The measure, with committee amendment (AM 371), would limit local government property tax growth to 3% per year or 9% over a three-year period. As noted in a prior analysis, LB 408 could have harmful impacts on
- [LB 364 gives scholarship tax credit donations preference over other charitable gifts](https://openskypolicy.org/lb-364-gives-scholarship-tax-credit-donations-preference-over-other-charitable-gifts/) - Under LB 364, a bill before lawmakers today to create a tax credit for donations to private school scholarship programs, those who give to scholarship granting organizations would get a 14.5 times greater tax benefit than those who make other types of charitable donations. An individual, couple or business under LB 364 could receive a credit
- [School finance review commission bill on today’s agenda, forecasting board to meet at 1 p.m.](https://openskypolicy.org/school-finance-review-commission-bill-on-todays-agenda-forecasting-board-to-meet-at-1-p-m/) - A measure on today’s Legislative agenda, LB 132, would create the School Finance Review Commission. LB 132 presents a common-sense solution to Nebraska’s high reliance on property taxes. The issues contributing to our high reliance on property taxes are complex and difficult to address in the context of a single legislative session. This school funding review would
- [Bills to address overreliance on property taxes on Tuesday's agenda](https://openskypolicy.org/bills-to-address-overreliance-on-property-taxes-on-tuesdays-agenda/) - Two measures on the Legislature’s Tuesday agenda -- LB 132 and LB 454 -- seek to address Nebraska’s historical overreliance on property taxes to fund K-12 education. LB 132: A commonsense approach to addressing property-tax reliance As we noted last week, LB 132 would create the School Finance Review Commission, which would serve a similar purpose to the commission of the
- [Webinar recap -- Investing in high-needs students provides biggest bang for K-12 buck](https://openskypolicy.org/webinar-recap-investing-in-high-needs-students-provides-biggest-bang-for-k-12-buck/) - If Nebraska wants to “move the needle” on its graduation rates, it needs to focus on high-needs students, those who are economically disadvantaged, living with disabilities, experiencing homelessness or have limited English proficiency, according to Michael Griffith, Senior Research and Policy Analyst at the Learning Policy Center. The four-year graduation rate for Nebraska students who
- [State’s fiscal debate already running at a fever pitch](https://openskypolicy.org/states-fiscal-debate-already-running-at-a-fever-pitch/) - With the Revenue Committee quickly advancing multiple tax proposals to be debated by the full Legislature, state lawmakers already have a lot on their plates when it comes to major fiscal issues. Things will only intensify in the coming week as committee hearings are held on the state budget, the governor’s plan to use American
- [LB 890 shows promise for property tax relief, but sustainability concerns exist](https://openskypolicy.org/lb-890-shows-promise-for-property-tax-relief-but-sustainability-concerns-exist/) - LB 890, a proposal being debated by lawmakers, shows promise as a way to address Nebraska’s long-standing overreliance on property taxes because it gets to the heart of the issue – low state support for K-12 education. Nebraska currently ranks 49th nationally in the percentage of K-12 funding that comes from the state, which has
- [Amendment on ARPA bill would put public dollars toward private schools](https://openskypolicy.org/9759-2/) - The Appropriations Committee on Tuesday placed its amended version of LB 1014 on the first round of debate. The bill contains several provisions to allocate American Rescue Plan Act (ARPA) dollars throughout the state. A provision that is not in the committee’s proposal but that is included in an amendment – AM 2495 – would create a pilot voucher
- [OpenSky statement on the governor’s education agenda](https://openskypolicy.org/opensky-statement-on-the-governors-education-agenda/) - OpenSky statement on the governor’s education agenda For immediate release – Jan. 17, 2023 LINCOLN -- Below is a statement from OpenSky Policy Institute Executive Director Dr. Rebecca Firestone regarding the education agenda discussed by the governor on Tuesday. “We appreciate the governor’s interest in increasing state aid to public education and investing more in
- [Jan. 30 webinar to focus lessons for Nebraska from school privatization measures in other states](https://openskypolicy.org/jan-30-webinar-to-focus-lessons-for-nebraska-from-school-privatization-measures-in-other-states/) - While Nebraska lawmakers consider proposals to send state resources to private schools, a Jan. 30 OpenSky webinar will focus on the fiscal and educational impacts similar initiatives have had in other states. Join the OpenSky team for a webinar, starting at 12:15 p.m., with Heather DuBois Bourenane of the Wisconsin Public Education Network, Cathy Fuentes-Rohwer
- [School revenue cap measure the focus of Revenue Committee hearing today](https://openskypolicy.org/school-revenue-cap-measure-the-focus-of-revenue-committee-hearing-today/) - LB 589 – which would cap the amount by which public school district revenues could grow – will be the subject of a Revenue Committee hearing today. The measure would limit school district revenue growth, regardless of enrollment growth or other educational needs, to 3%. While the bill contains some mechanisms to adjust the cap to
- [Solutions to food insecurity heard by the Legislature in two hearings this week](https://openskypolicy.org/solutions-to-food-insecurity-heard-by-the-legislature-in-two-hearings-this-week/) - LBs 99 and 601 would go far in helping alleviate food insecurity among Nebraska families, especially its children, OpenSky Policy Institute said at a pair of hearings this week. Universal school lunch program LB 99 would provide free meals to all students in Nebraska’s K-12 schools, helping the one in seven children in the state experiencing
- [Report addresses school privatization measures proposed in Nebraska, other states](https://openskypolicy.org/report-addresses-school-privatization-measures-proposed-in-nebraska-other-states/) - Nebraska is among at least two dozen states that are considering bills linked to school choice that threaten to undermine the promise of public education. Earlier this month, the Nebraska Legislature gave first-round approval to LB 753, a bill which provides a dollar-for-dollar tax credit for money donated to organizations that provide scholarships for students attending
- [What we’re watching as debate begins on state budget](https://openskypolicy.org/what-were-watching-as-debate-begins-on-state-budget/) - It’s often said in policy circles that a state’s budget is its moral document. With debate set to begin on Nebraska’s budget on Wednesday, there are several things OpenSky will be watching to see how choices made in the Legislative over the next month align with what residents of our state value. The budget, as
- [Education finance package, budget bills return to agenda](https://openskypolicy.org/education-finance-package-budget-bills-return-to-agenda/) - The state Legislature has a record budget surplus to work with this year, and bills being debated this week reflect opportunities to invest in Nebraska’s schools and other services that all Nebraskans rely on. An education finance bill, LB 583, proposes new investments in K-12 public schools through foundation aid in the amount of $1,500 per
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy/) - 2.6% Infants are more likely to reach age 1 in states with tax policies that raise more revenue and raise it from those most able to pay, according to research published in the Journal of the American Medical Association. For every $1,000 increase in tax revenue per capita, researchers correlated a 2.6% decrease in the
- [Adding up the costs of tax bills still on the agenda ](https://openskypolicy.org/adding-up-the-costs-of-tax-bills-still-on-the-agenda/) - State senators have passed a budget that outlines $10.7 billion in General Fund expenditures over the next two years. In the few days that remain – Tuesday marked Day 83 of the 90-day session – the Legislature will consider spending priorities that will impact the state’s bottom line for years to come. The agenda will
- [Voucher bill passed by Legislature risks funding to public schools](https://openskypolicy.org/voucher-bill-passed-by-legislature-risks-funding-to-public-schools/) - A bill authorizing state tax credits for donations to organizations granting scholarships to students attending private schools, LB 753, threatens the sustainability of funding for public education in Nebraska. The Legislature passed LB 753 on Wednesday. OpenSky has opposed the bill and previous versions of proposed school voucher measures which forfeit state tax revenue to
- [Another legislative session is in the books](https://openskypolicy.org/another-legislative-session-is-in-the-books/) - With the 2023 legislative session wrapping up on Thursday, here’s a look at some of the main developments in the state’s fiscal debate. State commits more funds for public schools The Legislature, acting on a proposal from Gov. Jim Pillen’s School Finance Reform Committee, approved historically significant changes to funding for public schools in Nebraska.
- [The complicated calculations involved in funding Nebraska’s K-12 schools](https://openskypolicy.org/the-complicated-calculations-involved-in-funding-nebraskas-k-12-schools/) - In school buildings across Nebraska this summer, it’s the budget builders and not the students who are doing the complex math. This month, the state provided final numbers on what K-12 districts will receive in state aid to factor into budgets for the 2023-2024 school year and how those dollars will figure into what each
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/7/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-7-23/) - 1.6 million As more states begin the year-long process to review Medicaid eligibility after the end of the COVID-19 public health emergency, the Kaiser Family Foundation reports that nationally, 1.6 million people have been disenrolled as of July 5. That represents 39% of Medicaid enrollments reviewed in the 28 states reporting data. In Nebraska, data last updated
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (07/21/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-07-21-23/) - $218 million In its report to the Tax Rate Review Committee, the Legislative Fiscal Office noted that taxpayers claimed $380 million of the $598 million in LB 1107 property tax credits authorized for tax year 2022. Had any of the unclaimed $218 million, or the $190 million left from prior years, been claimed on state
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/8/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-8-23/) - 55.6% When costs surrounding a school improvement project approved by voters in 2022 escalated, the locally-elected school board of Heartland Community Schools discussed this with their community and approved a financing plan to complete the work. Residents were told that repayment through the district’s Special Building Fund would require an increase in the district’s property
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (9/15/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-9-15-23/) - 13.4% The latest assessment of poverty in America offered another reminder of the importance of policy choices in providing positive effects for generations to come. Census data show the nation’s child poverty rate more than doubled from 2021 to 2022. The difference? The federal expanded Child Tax Credit was allowed to expire in 2022, after
- [Rule change enhances opportunity to expand access to free school meals for students](https://openskypolicy.org/rule-change-enhances-opportunity-to-expand-access-to-free-school-meals-for-students/) - It’s a sound investment in student achievement to ensure that Nebraska’s students aren’t going hungry, and a recent change in federal rules could give the state and individual school districts more flexibility to offer free school meals. In September, the U.S. Department of Agriculture lowered the threshold for schools to provide free meals to all
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (1/19/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-1-19-24/) - 80,000 Roughly 80,000 children in Nebraska families with low incomes would benefit from the proposed expansion of the federal Child Tax Credit. If approved, a married couple – with one parent earning $32,000 as a nursing assistant and the other parent staying home to take care of their three young children – would gain $975
- [Proposals for more levy limits, fewer override votes before Revenue Committee](https://openskypolicy.org/proposals-for-more-levy-limits-fewer-override-votes-before-revenue-committee/) - Three bills linked to the governor’s proposal to reduce property taxes paid to fund services provided by cities, counties and school districts will be discussed in today’s Revenue Committee hearing. LB 1241 would add another levy limit on local political subdivisions in any year where its total property valuation increased. Levy limits, like other revenue
- [Hearings to focus on summer meals for kids, sales tax changes; tax legislation movement in Washington](https://openskypolicy.org/hearings-to-focus-on-summer-meals-for-kids-sales-tax-changes-tax-legislation-movement-in-washington/) - LB 952, a bill that would compel Nebraska to participate in a new federal Summer Electronic Benefit Transfer (EBT) program, will be discussed in today’s Health and Human Services Committee hearing. So far, 35 states have opted into the program that would provide $120 each summer via EBT to parents whose children participate in the
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/2/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-2-24/) - 2 Two additional pieces of the governor’s plan to reduce property taxes paid to cities, counties and school districts will be discussed in today’s Revenue Committee hearing. LB 1414 adds a layer of property tax revenue caps on local political subdivisions, while LB 1415 would provide state funding to those subdivisions to make up
- [Proposal would create appropriation for private school scholarships](https://openskypolicy.org/proposal-would-create-appropriation-for-private-school-scholarships/) - With voters set to weigh in this November on legislation creating tax credits for donations to private school scholarships, new proposals in the Legislature seek to further divert public funds to private schools. LB 1402, which will be heard before the Appropriations Committee today, is a school privatization measure with similarities to last year’s LB
- [Register for revenue caps webinar](https://openskypolicy.org/register-for-revenue-caps-webinar/) - As the Legislature’s Revenue Committee weighs proposals as part of the Governor’s plan to reduce property taxes collected by political subdivisions, join OpenSky for our next legislative webinar on Wednesday, March 6. We will highlight a discussion about revenue caps and the implications for local government services. (REGISTER TODAY) Sen. Jana Hughes (LD 24) will
- [VIDEO: Panelists discuss navigating revenue caps](https://openskypolicy.org/video-panelists-discuss-navigating-revenue-caps/) - The Legislature continues to weigh proposals as part of the Governor’s plan to reduce property taxes collected by political subdivisions. A key component of this proposal may be some form of cap on how local political subdivisions – namely cities, counties and school districts – can grow their property tax revenues. The rationale put forward
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/8/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-8-24/) - 244 We all know that school funding in Nebraska can be complex. With the Legislature committing additional funding to K-12 education in 2023 while implementing a new cap on school district revenues, OpenSky sought to provide a tool to help taxpayers to better understand the state’s education finance system. A new webpage features profiles of
- [VIDEO: Why proposed tax shift is wrong for Nebraska](https://openskypolicy.org/video-why-proposed-tax-shift-is-wrong-for-nebraska/) - The tax package designed to lower property taxes paid to local political subdivisions would increase the tax burden on low- and middle-income working families and make it increasingly difficult for cities, counties and schools to provide the services that Nebraskans expect. An amendment to LB 388, filed Tuesday, would raise an estimated $650 million
- [How the tax package impacts Nebraskans](https://openskypolicy.org/how-the-tax-package-impacts-nebraskans/) - The proposal to lower property taxes paid to fund local government services will reduce property taxes paid by property owners, but it’s important to understand how the package that raises the state sales tax rate impacts all consumers and the effect of plans to “front load” the existing tax credit for taxes paid to public
- [A tax shift, not a new investment in students](https://openskypolicy.org/a-tax-shift-not-a-new-investment-in-students/) - The package of bills designed to lower property taxes paid to fund local government services is a complicated equation, but what does it add up to for Nebraska’s students? The proposal included in amendments to LB 388 (AM 3203) and LB 1331 (AM 3264) would raise what the state generates through sales taxes and change
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (4/5/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-4-5-24/) - 17% From 2020 to 2022, the number of licensed child care facilities in Nebraska dropped by 17%, a decline that contributes to ongoing economic, educational and workforce challenges. The annual Kids Count in Nebraska report notes that 74% of Nebraska’s children under the age of 6 had all available parents in the workforce in
- [Three things to know about amended tax package](https://openskypolicy.org/three-things-to-know-about-amended-tax-package/) - An amendment to LB 388 (AM 3419) is scheduled to be debated on select file on Wednesday, Day 58 of the 60-day session. Here’s a few things to know about the evolving tax package. No sales tax rate increase. The latest amendment does not include a change in the state sales tax rate. As originally
- [The Fiscal Times says state tax cuts are not creating jobs](https://openskypolicy.org/the-fiscal-times-says-state-tax-cuts-are-not-creating-jobs/) - The Fiscal Times says state tax cuts are not creating jobs "In fact, there’s not a lot of academic consensus about the real impact of tax rates on job creation. While the prima facie case that lower taxes boosts job creation seems strong, there are secondary effects from cutting taxes that may reduce a state’s attractiveness
- [Hearing Thursday on Nebraska's business subsidy programs](https://openskypolicy.org/hearing-thursdaymorning-on-nebraskas-business-subsidy-programs/) - Department of Revenue officials will present at a joint hearing of the Legislature’s Appropriations and Revenue committees Thursday to give a report on the state’s business subsidy programs.
- [OpenSky announces Research Advisory Committee members](https://openskypolicy.org/opensky-announces-research-advisory-committee-members/) - Learn more about our Research Advisory Committee members.
- [Policy brief - Economic development in a more urbanized Nebraska](https://openskypolicy.org/policy-brief-economic-development-in-a-more-urbanized-nebraska/) - As lawmakers prepare for the upcoming legislative session, we reflect back on some of the themes covered at our 2019 Fall Policy Symposium in an effort to help policymakers and others prepare for the important economic development discussions that will take place in the State Capitol starting in January.
- [Policy brief -- Affordability, wages among concerns with AM 2207](https://openskypolicy.org/policy-brief-affordability-wages-among-concerns-with-am-2207/) - AM2207 to LB 720 – which will be the focus of a Revenue Committee hearing today – does little to alleviate concerns about the fiscal impact and quality of jobs raised by previous iterations of the bill and instead creates new issues that make the measure a questionable economic development investment for the state. Price
- [OpenSky Column: Nebraskans should be wary of business incentive costs](https://openskypolicy.org/opensky-column-nebraskans-should-be-wary-of-business-incentive-costs/) - In a column that appeared in the Omaha World-Herald on Sunday, OpenSky Policy Institute Executive Director Renee Fry wrote, "Despite claims from supporters, including in a Feb. 5 World-Herald editorial, Legislative Bill 720, the tax incentive proposal before the Legislature, should give Nebraska taxpayers serious pause.
- [Policy brief -- COVID-19 and Unemployment Insurance in Nebraska](https://openskypolicy.org/policy-brief-covid-19-and-unemployment-insurance-in-nebraska/) - The onset of the coronavirus pandemic has highlighted some important issues regarding Nebraska's Unemployment Insurance program.
- [Tax incentive report hearing set for today](https://openskypolicy.org/tax-incentive-report-hearing-set-for-today/) - Department of Revenue officials will present at a joint hearing of the Legislature’s Appropriations and Revenue committees this afternoon to discuss a report on the state’s business incentive programs. The report, which was released in July, shows businesses claimed about $200 million in tax credits and refunds in 2019 under Nebraska Advantage and LB 775,
- [Policy brief -- Several bills would truly help grow Nebraska's economy](https://openskypolicy.org/policy-brief-several-bills-would-truly-help-grow-nebraskas-economy/) - Economic development and growing Nebraska’s economy is a common refrain every legislative session and this year is no exception. Economic growth has been cited as a reason to advance legislation related to issues ranging from tax policy changes to raising the tipped minimum wage and expanding access to childcare. Economic development reports dating back to
- [LB 108 would help soften the landing for those impacted by the SNAP cliff effect](https://openskypolicy.org/lb-108-would-help-soften-the-landing-for-those-impacted-by-the-snap-cliff-effect/) - LB 108, as amended by AM 975, could help Nebraskans continue to put food on the table as they advance in the workplace, effectively incentivizing Nebraska workers to continue to strive for self-sufficiency and providing a pathway out of government assistance. The bill would expand access to the Supplemental Nutrition Assistance Program (SNAP) to those
- [Broadband and SNAP bills on today’s legislative agenda](https://openskypolicy.org/broadband-and-snap-bills-on-todays-legislative-agenda/) - LB 388, a measure to expand broadband access in Nebraska, and LB 108, which would increase access to the Supplemental Nutrition Assistance Program (SNAP), are on the Legislature’s agenda today. LB 388 with AM 530 -- which is on the first round debate -- would create the Nebraska Broadband Bridge Act, a broadband grant program targeted to unserved and
- [LB 298 would strengthen Nebraska's unemployment system](https://openskypolicy.org/lb-298-would-strengthen-nebraskas-unemployment-system/) - LB 298, a bill on the Legislature's agenda today, would extend Unemployment Insurance (UI) benefits to Deferred Action for Childhood Arrivals (DACA) recipients, individuals with Temporary Protected Status (TSP) and asylum seekers. This common-sense Legislation would support Nebraska's labor force by extending critical unemployment benefits to work-authorized immigrants, who are a vital portion of Nebraska's working population.
- [Help celebrate OpenSky’s 10th anniversary with a Give to Lincoln Day gift! Early donations open!](https://openskypolicy.org/help-celebrate-openskys-10th-anniversary-with-a-give-to-lincoln-day-gift-early-donations-open/) - Over the past decade, my husband Dick and I have had the great privilege of watching OpenSky Policy Institute grow from multiple vantage points. As a founding board member and the second board president, Dick played a hands-on role in helping OpenSky become an essential voice in Nebraska’s policy debates. As a state legislator and
- [Reports note role immigrants play, hurdles they face in helping to grow economy](https://openskypolicy.org/reports-note-role-immigrants-play-hurdles-they-face-in-helping-to-grow-economy/) - As Nebraska seeks ways to address a workforce shortage, a new report outlines the important role that immigrants play in the economic landscape. The report published this month by the Immigration Research Initiative, a nonprofit, nonpartisan group looking at issues of economic, social and cultural inclusion of immigrants in the U.S., notes that immigrants have
- [A look at all that’s rolled into Revenue Committee proposal](https://openskypolicy.org/a-look-at-all-thats-rolled-into-revenue-committee-proposal/) - A proposal from the Legislature’s Revenue Committee amended to include as many as 20 bills will be debated beginning Tuesday. The package, LB 727, proposes special taxing districts, to be known as “Good Life” districts, where sales tax revenue would be diverted from the state’s General Fund to assist in significant development projects. The proposal
- [Registration open for 2023 OpenSky Fall Policy Symposium!](https://openskypolicy.org/registration-open-for-2023-opensky-fall-policy-symposium/) - Nebraska’s workforce challenges will be among several topics on the agenda for OpenSky Policy Institute’s 2023 Fall Policy Symposium, your opportunity to gather with Nebraska’s key thinkers and policy leaders to discuss major policy issues before the next legislative session. Registration is now open for the Symposium to be held Tuesday, Oct. 24, from 8:30
- [Symposium to explore how new Americans can spur growth](https://openskypolicy.org/symposium-to-explore-how-new-americans-can-spur-growth/) - New Americans already represent 9% of the state’s labor force, but what role could those foreign-born nationals who choose to move their families here play in solving Nebaska’s workforce challenges? Time is running out to register for OpenSky’s Fall Policy Symposium, where panelists will discuss policy solutions that can enable new Americans to participate more
- [Recapping OpenSky’s Fall Policy Symposium – VIDEO INCLUDED](https://openskypolicy.org/recapping-openskys-fall-policy-symposium-video-included/) - Understanding the history of a place is important in evaluating steps to move forward, and some of the modern-day advantages in Nebraska can be traced back to programs like the Homestead Act of the 1860s. That was the message from Professor Timothy J. Nelson, author of The Injustice of Place: Uncovering the Legacy of Poverty
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/03/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-03-23/) - $8 million Projections by the Nebraska Economic Forecasting Advisory Board last week offered only minor changes to the forecasts that the governor and the Legislature use in formulating state spending. Even as total receipts lagged projections in the first quarter of the current fiscal year, net receipts from the corporate income tax topped estimates by
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (11/17/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-11-17-23/) - 8 In research aimed at ensuring that state budget decisions are based on evidence, and not educated guesses, Pew Charitable Trusts found that lawmakers in just eight states have access to two key analytical tools – long-term budget assessments and budget stress tests. In its report, Pew noted the importance of sustainable state budgeting in
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (12/15/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-12-15-23/) - 2% In a future of fewer births and more deaths across an aging population, immigration will play a major role in whether the United States grows or declines over future years. In plotting projections through 2100, the Census Bureau provided four scenarios influenced by immigration policy. From 333 million people in 2022, the U.S.
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (12/29/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-12-29-23/) - 91,000 Thanks to a successful ballot initiative, the Economic Policy Institute estimates that 91,000 workers – 9.5% of Nebraska’s workforce – will see a wage increase when the state’s minimum wage goes from $10.50 an hour to $12 an hour on Jan. 1. The ballot measure overwhelmingly approved by voters last year calls for
- [Webinar to review how states used pandemic aid](https://openskypolicy.org/webinar-to-review-how-states-used-pandemic-aid/) - The American Rescue Plan Act (ARPA) passed by Congress in 2021 provided Nebraska and other states with a historic influx of federal funding to help in the response to economic and public health challenges stemming from the COVID-19 pandemic. In Nebraska, the Legislature in 2022 allocated $1.04 billion of ARPA funds, targeting some 40 projects
- [Tax hike comes with disproportionate burden](https://openskypolicy.org/tax-hike-comes-with-disproportionate-burden/) - A proposal that would raise the state’s sales tax by 1% would add to what all Nebraskans pay for goods and services, placing a greater tax burden on average-income taxpayers while high-wage earners feel minimal impact. Today, the Revenue Committee will consider LB 1315, which hikes the state income tax rate from 5.5% to 6.5%
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/9/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-9-24/) - $146,200 When talking about taxes, we often divide Nebraskans into five groups based on income distribution. Statistically, the starting point for the 20% of top earners is about $146,000 in 2024 dollars, with the middle 20% earning between about $56,000 and $94,000. These are statistical measures not meant to define who is “rich” but to
- [Critical support for children facing food insecurity](https://openskypolicy.org/critical-support-for-children-facing-food-insecurity/) - Nebraska intends to participate in a new federal Summer Electronic Benefit Transfer (EBT) program, ensuring that the families of 150,000 low-income children will have better access to nutritious food when school is out. Governor Pillen made the announcement on Monday, noting that the Summer EBT program had the potential to reach more children than the
- [VIDEO: Experts discuss sales taxes in Nebraska](https://openskypolicy.org/video-experts-discuss-sales-taxes-in-nebraska/) - With policymakers in Nebraska considering a significant shift from property taxes to sales taxes, two tax policy experts shared insights on the concept of “ability to pay” and discussed the implications of raising the sales tax for Nebraska taxpayers, Nebraska businesses and state revenues. A panelist on Tuesday’s webinar, Richard Auxier, senior policy associate in
- [How latest school privatization proposal differs from LB 753](https://openskypolicy.org/how-latest-school-privatization-proposal-differs-from-lb-753/) - With voters set to weigh in during this November’s election on last year’s legislation providing state tax credits for donations to private school scholarships, the Nebraska Legislature is expected to debate another proposal to divert public funds to private schools. An amendment to LB 1402 (AM 3016), a bill likely to be debated on Tuesday,
- [Policy Brief - COVID-19 leave provisions vital but more can be done](https://openskypolicy.org/policy-brief-covid-19-leave-provisions-vital-but-more-can-be-done/) - Congress recently passed important changes regarding paid leave that will help many Nebraskans amid the COVID-19 pandemic. Federal and state leaders, however, can further mitigate the effects of the virus on Nebraskans by taking additional actions to extend paid leave benefits to more workers.
- [Policy brief -- Protecting small businesses and nonprofits amid COVID-19](https://openskypolicy.org/policy-brief-protecting-small-businesses-and-nonprofits-amid-covid-19/) - As mandatory closures and social distancing guidelines caused by COVID-19 continue to wreak havoc on nonprofit organizations and businesses across almost every sector of the economy, the federal government has taken important steps to provide support in the form of grants, loans, and tax credits. As the Small Business Association (SBA) began accepting loan applications pursuant to the Coronavirus Aid, Relief, and Economic Security (CARES) Act on April 3, this brief highlights important pieces of the federal coronavirus legislation and acknowledges steps taken at the state and local levels to provide additional support to small businesses, which make up the vast majority of Nebraska businesses.
- [OpenSkyLIGHTS: Shedding light on Nebraska fiscal policy (6/16/23)](https://openskypolicy.org/openskylights-shedding-light-on-nebraska-fiscal-policy-6-16-23/) - 19 million The temporary expansion of the federal Child Tax Credit included in the American Rescue Plan has expired and reverted to the 2017 tax law. Under those provisions, 19 million children – more than 1 in 4 children under age 17 – will get less than the full Child Tax Credit or no credit
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (6/30/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-6-30-23/) - $250 The Internal Revenue Service estimates that the average taxpayer spends 13 hours and $250 each year to prepare and file their taxes. That represents billions of dollars paid annually by working families simply to file tax returns and an obligation too large for others who miss out on benefits like the Earned Income Tax
- [Likely voters weigh in on LB 753 and public school funding in Nebraska](https://openskypolicy.org/likely-voters-weigh-in-on-lb-753-and-public-school-funding-in-nebraska/) - A majority of voters oppose LB 753 and want to repeal the bill passed by the Nebraska Legislature this year that creates state tax credits for donations made to organizations granting private school scholarships. After LB 753 was passed, Lake Research Partners led a public opinion survey in partnership with OpenSky Policy Institute. The survey
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/14/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-14-23/) - $6.368 billion Net General Fund tax receipts in Nebraska for FY 2022-23 totaled $6.368 billion, or 0.05% above the April forecast. But with recent tax cuts not reflected in those numbers and a historic drawdown of the state’s cash reserve last session, lawmakers removed some of the cushion available to the state to weather a
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (7/28/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-7-28-23/) - 29,800 As Congress considers appropriations bills for FY 2024, current proposals would require states to turn away hundreds of thousands of postpartum adults and young children receiving assistance through the Special Supplemental Nutrition Program for Women, Infants and Children (WIC). In Nebraska, it’s estimated that 4,200 people would be turned away based on the Senate’s
- [LB 753: The cost of private school scholarship tax credits](https://openskypolicy.org/lb-753-the-cost-of-private-school-scholarship-tax-credits/) - After repeated attempts to pass school privatization measures had failed, Nebraska lawmakers in 2023 approved LB 753, which creates dollar-for-dollar tax credits totaling up to $100 million for donations by individuals and businesses to organizations granting private school scholarships. Over the coming weeks, OpenSky Policy Institute will review the key components of LB 753, exploring
- [LB 753: The taxpayer-funded scholarships and who is eligible](https://openskypolicy.org/lb-753-the-taxpayer-funded-scholarships-and-who-is-eligible/) - After repeated attempts to pass school privatization measures had failed, Nebraska lawmakers in 2023 approved LB 753, which creates dollar-for-dollar tax credits eventually totaling up to $100 million for donations by individuals and businesses to organizations granting private school scholarships. Last week, OpenSky Policy Institute kicked off its review of the key components of LB
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (8/11/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-8-11-23/) - 2.3% Very few wealthy Nebraskans packed up and moved across the border over the past decade as compared to other states. Only Texas, California, Michigan, Minnesota, Alabama and Louisiana had smaller out-migration rates than Nebraska’s average annual rate of 2.3% among households with incomes of at least $200,000. In cutting taxes again this year, Nebraska
- [LB 753: The state tax credits awarded to fund private school scholarships](https://openskypolicy.org/lb-753-the-state-tax-credits-awarded-to-fund-private-school-scholarships/) - After repeated attempts to pass school privatization measures had failed, Nebraska lawmakers in 2023 approved LB 753, which creates dollar-for-dollar tax credits totaling up to $100 million for donations to organizations granting private school scholarships. This month, OpenSky Policy Institute is reviewing key components of LB 753, including a look at the cost of the
- [LB 753: The groups accepting donations and granting taxpayer-funded scholarships](https://openskypolicy.org/lb-753-the-groups-accepting-donations-and-granting-taxpayer-funded-scholarships/) - After repeated attempts to pass school privatization measures had failed, Nebraska lawmakers in 2023 approved LB 753, which creates dollar-for-dollar tax credits totaling up to $100 million for donations to organizations granting private school scholarships. Earlier this month, OpenSky Policy Institute reviewed the key components of LB 753, including a look at the cost of
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (10/13/23)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-10-13-23/) - 34% Nebraskans who recently moved to another state said housing was the primary reason. In a federal survey in 2022, 34% of those Nebraskans who moved cited housing compared to 18% who noted family reasons and 12% who mentioned their job. Those numbers were sharply different from 2021, when those who moved cited family
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (2/23/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-2-23-24/) - 117,000 With voters set to decide on LB 753 at the ballot box in November, the Legislature’s Appropriations Committee advanced another bill (LB 1402) that would direct state funds to pay for students to attend private schools in Nebraska. Unlike LB 753, which provides dollar-for-dollar state tax credits for donations to organizations granting private school
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/1/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-1-24/) - A Nebraska scores an “A” on 42 factors that measure democratic governance for public schools, including the freedom to teach and learn, financial support for public education, homeschooling and privatization. The report by the Network for Public Education used data from Nebraska prior to implementation of LB 753 and notes the “clear association between
- [OpenSkyLIGHTS: Focus on Nebraska fiscal policy (3/15/24)](https://openskypolicy.org/openskylights-focus-on-nebraska-fiscal-policy-3-15-24/) - 22% New analysis by The Tax Foundation largely mirrors analysis by OpenSky that the ballot initiative to eliminate income, property and inheritance taxes in Nebraska would require a statewide consumption tax rate of 22%. OpenSky’s analysis was released last year. Even at 7.5%, the rate suggested by proponents, the consumption tax would make everyday purchases
- [A Q&A related to Nebraska's budget vetoes and overrides](https://openskypolicy.org/a-qa-related-to-nebraskas-budget-vetoes-and-overrides/) - Read a Q&A related to the state budget, the Governor’s budget vetoes and the Legislature’s potential veto overrides.
- [Policy brief – LB 910 and property tax circuit breakers](https://openskypolicy.org/policy-brief-lb-910-and-property-tax-circuit-breakers/) - Property tax “circuit breakers” like the one proposed in LB 910 – a bill before the Legislature’s Revenue Committee -- are a way to provide targeted tax reductions to those whose property taxes are high in relationship to their incomes.
- [Policy brief – LB 295’s tax credits raise a multitude of concerns](https://openskypolicy.org/policy-brief-lb-295s-tax-credits-raise-a-multitude-of-concerns/) - Scholarship tax credits like the one proposed in LB 295 stand to divert state revenue at a time when we are experiencing revenue struggles. Enacting this measure could force lawmakers to make cuts to vital services such as public K-12 education or shift more of the load of funding our schools on to property taxpayers.
- [Policy brief - Tax Day update on the federal tax cuts](https://openskypolicy.org/policy-brief-tax-day-update-on-the-federal-tax-cuts/) - In recognition of Tax Day, we want to provide an update on the recently passed federal tax cuts and their impact at the federal, state and individual taxpayer levels.
- [OpenSky Issue Briefs examine perennial fiscal proposals and issues](https://openskypolicy.org/opensky-issue-briefs-examine-perennial-fiscal-proposals-and-issues/) - Fiscal policy proposals and issues that face the Legislature nearly every year are the focus of OpenSky’s new Issue Brief series.
- [Latest Issue Brief focuses on Nebraska’s business taxes](https://openskypolicy.org/latest-issue-brief-focuses-on-nebraskas-business-taxes/) - In OpenSky’s latest Issue Brief, we examine how Nebraska taxes businesses as well as some of the questions and concerns that surround this part of our tax code.
- [Revised issue brief focuses on Nebraska’s tax expenditures](https://openskypolicy.org/revised-issue-brief-focuses-on-nebraskas-tax-expenditures/) - Download our revised Issue Brief on tax expenditures, previously titled “Revenue Stabilization,” which focuses on the issues and concerns that surround Nebraska’s tax expenditures.
- [Policy brief -- LB 670's tax credits raise multiple concerns](https://openskypolicy.org/policy-brief-lb-670s-tax-credits-raise-multiple-concerns/) - Under scholarship tax credit programs such as the one created by LB 670, the state would forgo revenue to provide a tax benefit to those who make donations to private school scholarship-granting organizations (SGOs), which in turn, provide scholarships to students in private K-12 schools. LB 670 creates much greater tax benefits for donations to SGOs, as compared to all other nonprofits.
- [Policy brief -- Lawmakers have better options than LB 289 (AM 1381)](https://openskypolicy.org/policy-brief-lawmakers-have-better-options-than-lb-289-am-1381/) - Read an analysis of LB 289 as amended by AM 1381 -- which is a tax package aimed at lowering property taxes.
- [Policy brief - Amended LB 289 improved but still raises concerns](https://openskypolicy.org/policy-brief-amended-lb-289-improved-but-still-raises-concerns/) - Read our analysis of the latest version of LB 289 -- the Revenue Committee's package to lower property taxes.
- [Policy brief -- Buffering the impact of tax incentives on the budget](https://openskypolicy.org/policy-brief-buffering-the-impact-of-tax-incentives-on-the-budget/) - Read about ways LB 720 can be changed to buffer its impact on the state's ability to invest in key priorities.
- [Policy brief - A look at school spending in Nebraska](https://openskypolicy.org/policy-brief-a-look-at-school-spending-in-nebraska/) - School spending has been a frequent discussion point as Nebraska lawmakers have worked to find ways to reduce our high reliance on property taxes to fund K-12 education. Below we examine some key factors regarding the way our state’s public schools utilize their funding.
- [Policy brief -- Connecting K-12 spending to CPI raises concerns](https://openskypolicy.org/policy-brief-connecting-k-12-spending-to-cpi-raises-concerns/) - One of the many concerns raised about LB 974, the Revenue Committee’s property tax proposal, is that it would tie school spending to the Consumer Price Index (CPI) measure of inflation.
- [UPDATED Policy brief -- LB 974 raises sustainability, K-12 equity concerns](https://openskypolicy.org/updated-policy-brief-lb-974-raises-sustainability-k-12-equity-concerns/) - LB 974, as amended by AM 2433, would significantly change school funding in Nebraska and raises concerns about fiscal sustainability and equity in educational opportunities.
- [Policy brief -- An overview of 2020 priority bills](https://openskypolicy.org/policy-brief-an-overview-of-2020-priority-bills/) - Read about some of the priority bills that relate to OpenSky’s work and what position we have taken on them.
- [Policy brief -- Issues and questions to consider before the budget debate](https://openskypolicy.org/policy-brief-issues-and-questions-to-consider-before-the-budget-debate/) - The Appropriations Committee formulated a sound budget[1] that addresses funding for key state priorities. It also sets aside $134 million in projected revenue growth for new legislation for this year and $431 million total for new legislation through the next biennium (FY 23). How lawmakers choose to use this funding could have major ramifications for our state, particularly as we find ourselves facing a global pandemic.
- [Policy brief – Virus’ impact may warrant revised revenue forecast](https://openskypolicy.org/policy-brief-virus-impact-may-warrant-revised-revenue-forecast/) - Nebraska’s forecasting board revised its revenue projections upward on Feb. 28, just as the Coronavirus pandemic was beginning to impact the U.S. economy. As the economic impact of the pandemic continues to materialize, Nebraska may want to consider joining other states in revisiting its revenue projections to get a clearer understanding of how the virus is impacting our economy and revenues.
- [Policy brief -- Past recessions provide important insight into COVID-19's fiscal impact](https://openskypolicy.org/policy-brief-past-recessions-provide-important-insight-into-covid-19s-fiscal-impact/) - A look back at how previous economic downturns affected Nebraska's fiscal picture can prove instructive as coronavirus response moves forward.
- [Policy brief -- Expanding Medicaid would help pandemic response](https://openskypolicy.org/policy-brief-expanding-medicaid-would-help-pandemic-response/) - Record numbers of Nebraskans are losing their jobs due to the COVID-19 crisis, which means that record numbers of Nebraskans are also losing access to health insurance. While some will be able to afford insurance through the marketplace or COBRA, those who can’t may be left without coverage because they aren’t otherwise eligible for Medicaid and the state has yet to implement Medicaid expansion.
- [Policy brief -- Examining SNAP changes amid COVID-19 response](https://openskypolicy.org/policy-brief-examining-snap-changes-amid-covid-19-response/) - The Supplemental Nutrition Assistance Program (SNAP) not only helps more than 170,000 Nebraskans afford quality food, it also serves as an important economic stimulus tool, with studies showing that for every $1 of benefits redeemed, local economies see $1.70 in economic growth during a recession. In recognition of this, the federal government has recently given states increased flexibility in tailoring their programs to not only respond to increased need caused by the COVID-19 crisis, but also help states recover from the looming economic downturn. Nebraska has taken important steps toward maximizing this flexibility and ensuring more dollars are available to be spent at local businesses, but more could be done.
- [State fiscal provisions of the CARES Act](https://openskypolicy.org/state-fiscal-provisions-of-the-cares-act/) - The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) is intended to help offset the fiscal harm caused by the COVID-19 pandemic. State fiscal relief in the CARES Act provides funding for COVID-19-related expenses -- costs that states could not foresee until the crisis unfolded. Read more details about what is in the CARES Act for Nebraska and other states.
- [Policy brief – CARES funds vital but likely to be exceeded by needs](https://openskypolicy.org/policy-brief-cares-funds-vital-but-likely-to-be-exceeded-by-needs/) - In recognition of the fiscal toll COVID-19 will have on states, the federal government put together a $2 trillion aid package, known as the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), of which the state of Nebraska is expected to receive about $1.4 billion. This equates to about 30% of Nebraska’s FY 21 general fund budget. While this will help ease the fiscal burden, it’s also likely to be insufficient to offset the damage -- the full magnitude of which we may not know for months or even years. Read more ...
- [Policy Brief -- Examining three hypothetical revenue scenarios for Nebraska](https://openskypolicy.org/policy-brief-examining-three-hypothetical-revenue-scenarios-for-nebraska/) - In recent briefs, we’ve looked at what the minimum Moody’s projection -- a 10% reduction amounting to about $500 million -- would look like, and here we consider additional scenarios to show how the state budget might look if revenues come in different than Moody’s minimum.
- [Policy brief – A closer look at May receipts shows cloudy fiscal picture](https://openskypolicy.org/policy-brief-a-closer-look-at-may-receipts-shows-cloudy-fiscal-picture/) - Nebraska’s May tax receipts left some lawmakers with a relatively optimistic outlook for state revenues despite the nation having officially entered a recession.[1] However, there are multiple reasons for lawmakers to proceed with caution and fiscal restraint as they prepare to resume the 2020 legislative session. June tax collections will need to outpace historical average to meet forecast Statute
- [Policy brief -- COVID-19 and Nebraska's frontline workers](https://openskypolicy.org/policy-brief-covid-19-and-nebraskas-frontline-workers/) - While racial unrest persists throughout Nebraska and the nation, the COVID-19 crisis continues to disproportionately harm people of color.
- [Policy brief -- Examining the state impact of the CARES Act tax cuts](https://openskypolicy.org/policy-brief-examining-the-state-impact-of-the-cares-act-tax-cuts/) - EDITOR’S NOTE: A description of each CARES Act tax change, as well as the estimate of total revenue reduction, can be found in this Department of Revenue report. The CARES Act tax changes also will be the focus of a Tuesday, July 7 webinar with Adam Thimmesch, associate professor at the University of Nebraska College
- [Policy Brief -- Pending legislation could start to unravel racial inequities in Nebraska](https://openskypolicy.org/policy-brief-pending-legislation-could-start-to-unravel-racial-inequities-in-nebraska/) - Nebraskans of color are becoming infected and dying of COVID-19 at disproportionately high rates and racial unrest has intensified in Nebraska and many other parts of the country. The Nebraska Legislature has an opportunity in the final 17 days of the 2020 session to adopt policies to start removing barriers that hold back many Nebraskans and
- [Policy brief -- The CARES Act's excess business loss tax provision](https://openskypolicy.org/policy-brief-the-cares-acts-excess-business-loss-tax-provision/) - The most expensive of the CARES Act tax changes -- accounting for roughly 75% of the three-year total revenue loss -- is excess business loss provisons, which only benefits the wealthy. Read more about the provision in this policy brief.
- [Policy brief -- Examining LB 720 as amended by AM 3049](https://openskypolicy.org/policy-brief-examining-lb-720-as-amended-by-am-3049/) - The ImagiNE Nebraska tax incentive program -- LB 720 as amended by proposed AM 3049 -- will be debated by the Legislature this week. Though the new amendment addresses one issue we have previously raised, concerns about job quality, wages and fiscal sustainability remain and will be compounded by a fiscal landscape that has been
- [Policy brief -- Amended LB 1107 concerning amid major uncertainty](https://openskypolicy.org/policy-brief-amended-lb-1107-concerning-amid-major-uncertainty/) - LB 1107 -- as amended by AM 3316 -- which will be debated by the Legislature on Wednesday -- is an expensive and concerning proposal, particularly given the tremendous fiscal uncertainty the state faces amid the global pandemic.
- [Policy brief -- LB 1107 would be increasingly costly over time](https://openskypolicy.org/policy-brief-lb-1107-would-be-increasingly-costly-over-time/) - The amended LB 1107, which could cost $150 million in FY 21 and potentially exceed $375 million in the upcoming biennium, only offers about $15 million annually in new revenue to defray its cost. This makes it unclear how the new spending bill would be funded. It has been suggested that the Legislature could cover its
- [Recommended tax shift is a bad idea for Nebraska](https://openskypolicy.org/recommended-tax-shift-is-a-bad-idea-for-nebraska/) - In a report released Oct. 13, the D.C.-based Tax Foundation recommended changes to Nebraska’s tax code that would fund tax cuts for the wealthy through a tax increase on low- and middle-income families. Such tax changes also could lead to revenue losses that squeeze funding for vital services like quality schools and roads, which are proven to
- [Shrinking labor force contributing to Nebraska’s low unemployment](https://openskypolicy.org/shrinking-labor-force-contributing-to-nebraskas-low-unemployment/) - OpenSky analysis of unemployment data shows Nebraska’s low unemployment rate may be more reflective of Nebraskans ending their job searches as opposed to a recovering state economy. While the October unemployment rate of 3% has returned to its pre-pandemic level, the number of employed people in Nebraska has declined by roughly 21,000 since March. Another way to
- [Cap on property tax revenue growth could have disparate impact, reduce local control](https://openskypolicy.org/cap-on-property-tax-revenue-growth-could-have-disparate-impact-reduce-local-control/) - (EDITOR'S NOTE: This brief has been edited to make wording clarifications.) LR 22CA and LB 408 -- two measures that propose a 3% cap on property tax revenue growth and that will be the focus of Revenue Committee hearings on Wednesday -- could have harmful impacts on local governments and undermine the principle of local control. Millard Public
- [LB 364’s scholarship tax credit would be unusually generous](https://openskypolicy.org/lb-364s-scholarship-tax-credit-would-be-unusually-generous/) - Under scholarship tax credit programs such as the one created by LB 364, the state would forgo a large and growing amount of revenue to provide a dollar-for-dollar tax credit to those who make donations to private school scholarship-granting organizations (SGOs), which in turn, provide scholarships to students in private K-12 schools. LB 364 -- which
- [Policy brief -- SNAP proposals offer a myriad of benefits for Nebraska](https://openskypolicy.org/policy-brief-snap-proposals-offer-a-myriad-of-benefits-for-nebraska/) - A trio of bills before the Health and Human Services Committee on Wednesday would improve access to the Supplemental Nutrition Assistance Program (SNAP), which would have a number of positive impacts for Nebraskans and our state as a whole. Likely benefits from the measures include critical infrastructure workers being able to advance in their careers

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- [News & Media](https://openskypolicy.org/news-media/) - News & Media Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now Follow OpenSky for credible, unbiased and reliable information on proposals in areas important to building and sustaining a Nebraska where all can
- [Events](https://openskypolicy.org/events/) - Events Each year, OpenSky hosts several educational events to share data-driven insights from experts on issues important to building a Nebraska where all can thrive. Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now
- [Get Involved](https://openskypolicy.org/get-involved/) - Get Involved Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now Private school tax credits come with a cost The dollars and cents of LB 753 don’t add up for strong K-12 schools that
- [Issues](https://openskypolicy.org/issues/) - Our Work OpenSky envisions a Nebraska where everyone can thrive with its research and analysis focused on improving opportunities for all Nebraskans. Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now Education Nebraskans view

## JetPopup

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## My Templates

- [Breaking News](https://openskypolicy.org/?elementor_library=breaking-news-2) - Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now
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- [Elementor Search Results #18870](https://openskypolicy.org/?elementor_library=elementor-search-results-18870) - One Big “Beautiful” Bill, One Year Later On July 4, 2025, fireworks lit up the sky, hot dogs cooked on the grill, households across the country displayed their American flags and the President signed the One Big Beautiful Bill Act (OBBBA, also known as H.R. 1). Fast forward one year, and the fireworks, hot dogs
- [carousel](https://openskypolicy.org/?elementor_library=carousel) - Resources At OpenSky, we prioritize data and evidence to ensure our work is a credible, unbiased and reliable resource for policymakers, media and all Nebraskans. Publications Bill Tracking Keep tabs on policy changes under consideration as the Nebraska Legislature meets each year Legislative District Profiles Using census data, OpenSky produced fact sheets showing the diversity
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- [Blog Post Single](https://openskypolicy.org/?elementor_library=elementor-single-post-1671) - The Latest From OpenSky Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now 11/06/2024 Blog Post Single OpenSky November 6, 2024 On July 4, 2025, fireworks lit up the sky, hot dogs cooked on
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- [News & Media Single Page](https://openskypolicy.org/?elementor_library=elementor-single-post-1347) - The Latest From OpenSky Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now October 30, 2024 News & Media Single Page OpenSky October 30, 2024 On July 4, 2025, fireworks lit up the sky,
- [Categories](https://openskypolicy.org/?elementor_library=elementor-archive-1290) - Categories Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now One Big “Beautiful” Bill, One Year Later 07/02/2026 On July 4, 2025, fireworks lit up the sky, hot dogs cooked on the grill, households
- [Team Categories](https://openskypolicy.org/?elementor_library=elementor-archive-1004) - Team Categories Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now Email Team Categories Learn More Team Categories
- [Elementor Archive #3235](https://openskypolicy.org/?elementor_library=elementor-archive-3235) - Elementor Archive #3235 Support OpenSky Your generous support helps OpenSky Policy Institute conduct trusted research and analysis in an effort to realize our vision of a Nebraska where everyone can thrive. Donate Now One Big “Beautiful” Bill, One Year Later 07/02/2026 On July 4, 2025, fireworks lit up the sky, hot dogs cooked on the
- [Privacy](https://openskypolicy.org/?elementor_library=privacy) - Content area
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## Events

- [Webinar: Demystifying the State Budget](https://openskypolicy.org/Events/18770/)

## Team

- [John Stinner](https://openskypolicy.org/team/john-stinner/)
- [Robin Stevens](https://openskypolicy.org/team/robin-stevens/)
- [John Levy](https://openskypolicy.org/team/john-levy/)
- [Stephen Postier](https://openskypolicy.org/team/stephen-postier/)
- [ELIAS PRITZA](https://openskypolicy.org/team/elias-pritza/)
- [ELI FRANK](https://openskypolicy.org/team/eli-frank/)
- [REBECCA FIRESTONE](https://openskypolicy.org/team/rebecca-firestone/)
- [Dr. Jordan Colwell](https://openskypolicy.org/team/dr-jordan-colwell/)
- [Buey Ray Tut](https://openskypolicy.org/team/buey-ray-tut/)
- [Chris Rodgers](https://openskypolicy.org/team/chris-rodgers/)
- [Judy Pederson](https://openskypolicy.org/team/judy-pederson/)
- [Rosemary Ohles](https://openskypolicy.org/team/rosemary-ohles-2/)
- [LAUREN FALCONER](https://openskypolicy.org/team/lauren-falconer/)
- [NOAH RHOADES](https://openskypolicy.org/team/noah-rhoades/)
- [TREVOR TOTEVE](https://openskypolicy.org/team/trevor-toteve/)
- [LILLIAN BUTLER-HALE](https://openskypolicy.org/team/lillian-butler-hale/)
- [CRAIG BECK](https://openskypolicy.org/team/craig-beck/)
- [LISA SCHOENBERGER](https://openskypolicy.org/team/lisa-schoenberger/)
- [Curt Friesen](https://openskypolicy.org/team/curt-friesen/)
- [Tammy Day](https://openskypolicy.org/team/tammy-day/)

## Categories

- [Uncategorized](https://openskypolicy.org/category/uncategorized/)
- [Blog](https://openskypolicy.org/category/blogs/) - OpenSky regularly shares blog posts with information on policy and research impacting all Nebraskans.
- [OpenSky In The News](https://openskypolicy.org/category/opensky-in-the-news/) - OpenSky is a leading source of evidence-based policy analysis in Nebraska and its work and experts are often cited in reporting on important issues.
- [Op-Eds](https://openskypolicy.org/category/op-eds/) - Opinion pieces penned by OpenSky staff members aim to inform the public policy debate on important issues.
- [Education](https://openskypolicy.org/category/areas-of-research/education/)
- [Economic Opportunity](https://openskypolicy.org/category/areas-of-research/economic-opportunity/)
- [Health](https://openskypolicy.org/category/areas-of-research/health/)
- [News Releases](https://openskypolicy.org/category/news-releases/) - OpenSky will on occasion issue news releases in response to developments or to provide new information to media members.
- [Ballot Measures](https://openskypolicy.org/category/ballot-measures/)
- [State Budget & Taxes](https://openskypolicy.org/category/areas-of-research/budget-and-tax/)
- [Areas of Research](https://openskypolicy.org/category/areas-of-research/)

## Departments

- [Staff](https://openskypolicy.org/departments/staff/)
- [Board of Directors](https://openskypolicy.org/departments/board-of-directors/)