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 if it does not materialize and how it can be managed.

We will briefly discuss the surplus and the state’s fiscal condition to kick off our Thursday webinar on flat taxes. Registration for the webinar remains open and you can reserve your spot here.

The webinar starts at 1 p.m. and will feature a conversation with Richard Auxier of the Urban Institute’s Tax Policy Center and Mike Owens, Deputy Director of Common Good Iowa. Last year, 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. Auxier and Owen will discuss the implications of this major change to Iowa’s tax policy and what enacting similar legislation could mean for Nebraska.

We hope you will join us for this conversation!