$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 a 48% increase. These accounts are typically those who have been contacted twice by Department of Revenue (DOR) agents and mailed a personal letter 100 days after those initial notices, so the odds of an unintentional oversight or mail delay would not apply, according to former DOR employees. 

The increase made the recent decision to eliminate 13 positions in the DOR, all focused on individual income tax collection, perplexing to many across the state. The layoffs seem to be part of a call by Governor Jim Pillen to carve $500 million from the state budget in 2026. Tax Commissioner James Kamm, who was appointed to the role by Governor Pillen, addressed new technology that was intended to make collections more efficient, but that may not be fully operational at this time. 

This move may run parallel to a national decrease in force at the Internal Revenue Service, which the Center for American Progress projected would result in a $909 billion reduction in federal income taxes collected over the next 10 years. The IRS has since partially reversed course, hiring back a substantial portion of the reduced force amid concerns about the impact for the 2025 tax collection season. 

36,491

According to data published by the United States Department of Agriculture (USDA), the federal agency charged with administering support for food security, 36,491 Nebraskans received benefits under the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) in fiscal year 2024. The program is designed to support low-income pregnant and postpartum women, infants and children under 5 at risk of inadequate nutrition. The program provides nutrient-dense foods, breastfeeding support, and referrals to other support services. 

Because the program is not an entitlement, but funded by Congress during the regular appropriations process, the current federal government shutdown is putting WIC funds at risk. It is currently being aided by contingency funds and a redirection of tariff revenue, which are nearly depleted. This means that without an alternate source of funding, benefits would terminate at the end of October. 

Even when the government reopens, the program’s future is still in jeopardy. In President Donald Trump’s budget proposal, WIC would see a significant cut, reducing benefits for fresh fruits and vegetables, resulting in a reduction in benefits between 62-75% for more than 5 million recipients, according to analysis by the Center on Budget and Policy Priorities. While some states have contingency plans in place to continue funding in the short term, current state budget crunches could make funding the program difficult. OpenSky will be watching to see how Nebraska decides to navigate the situation should federal funds dry up.

19.2

Nebraska Department of Education (NDE) officials recently announced that students in the state rank #1 in average composite score among states who require 100% of students to take the ACT, a standardized test widely used for college admissions. Nebraska’s 19.2 composite average is up slightly from the prior year. The average composite score for all states that also test 100% of students is 18.2. Nationally, only about 36% of students take the exam, compared to 100% of Nebraska students, who take it as a graduation requirement, typically during their Junior year, regardless of post-secondary plans. 

While the most recent test scores have not been released, this summer, Governor Jim Pillen celebrated 33 Nebraska students who received a perfect score of 36 on the exam. According to NDE, historically, on average, less than one-tenth of one percent of students achieve a perfect score.