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Legislative Speaker answers Cavanaugh filibuster by moving up long nights of legislative debate
March 15, 2023
Speaker of the Legislature John Arch on Tuesday spelled out the first price he will exact for the persistent filibuster by State Sen. Machaela Cavanaugh of Omaha and others slowing the legislative session to limit how much legislation gets discussed.
New state housing department considered
March 08, 2023
The Urban Affairs Committee heard testimony March 7 on a bill that would create an executive branch state agency focused on housing and urban development in Nebraska.
Nebraska Economic Forecasting Board maintains current revenue projections
February 24, 2023
The Nebraska Economic Forecasting Advisory Board voted to reaffirm the state’s revenue projections during its Feb. 24 meeting at the Capitol.
Lawmakers adjourn for 4-day weekend
February 16, 2023
Lawmakers adjourned on Thursday for a four-day weekend. With one-third of the 2023 Legislative Session in the books, much work remains. Having completed two weeks of two-a-day committee hearings, the Legislature scheduled initial floor debate on bills that had advanced from committee on Monday, February 13. Unfortunately, the legislative body ground to a screeching halt over confirmation reports (gubernatorial appointments) that typically take a few minutes each to process, by spending three full mornings of debate (approximately eight hours) on the confirmation reports.
How Nebraska can achieve a top 10 tax code
February 15, 2023
While many voters might not care about how much tax corporations are asked to pay, they do care about the opportunities these employers provide in their communities, so a state’s tax policies have to be aligned with the goal of landing corporate relocations and expansions. Nebraska currently has the 18th highest corporate income tax among all states. It used to be even higher.
Nebraska business sales tax exemption proposal postponed for study
February 13, 2023
Proposed legislation to provide a sales tax exemption for business inputs that could have resulted in an estimated $277 million reduction in state revenue by the 2026-27 fiscal year appears headed toward a legislative study following adjournment of the current legislative session.
Pass-through entity tax law would help small business, says Schaffart
February 09, 2023
As explained in this article, amending a bill in the Nebraska Legislature to add a voluntary, retroactive pass-through entity tax law, or PTET law, would provide many Nebraska business owners with federal income tax relief. Better still, a PTET law would not cost the state any tax revenue — that’s right, zero decrease in the tax revenue that Nebraska collects, says Jeffery Schaffart of Koley Jessen.
Pillen touts his tax cut and education initiatives in State of the State speech
January 26, 2023
Spending priorities include building a $574-million canal, a new prison and funds for mentoring children and state worker salary increases
Nebraska GOP governor, lawmakers unveil tax-slashing plan
January 25, 2023
In an effort to make Nebraska more competitive with other states and within itself, Gov. Pillen has a plan to modernize Nebraska’s tax code and provide tax relief. Over the past week, Gov. Pillen and state senators have promoted multiple tax relief bills. If passed, these bills would be among the largest tax relief packages in Nebraska’s history, potentially returning hundreds of millions of dollars back to Nebraskans.
Governor Pillen announces historic tax relief bills
January 24, 2023
Governor Jim Pillen has announced six priority bills for the legislative session aimed at transforming Nebraska's tax code, making our state's tax system more competitive with other states, improving workforce development, and providing parents and their children additional choices for education.
Ricketts sworn in as U.S. Senator
January 24, 2023
Nebraska has a new member of Congress after U.S. Sen. Pete Ricketts was sworn in Monday in the Old Senate Chamber in the U.S. Capitol, with Sen. Deb Fischer, R-Neb., at his side.
2023 State Business Tax Climate Index
January 23, 2023
Nebraska's tax system ranked 35th overall on the 2022 State Business Tax Climate Index, although rankings are improving after last year's tax relief efforts. Gov. Pillen hopes to make at least the top 15 states for tax climate.
Nebraska lawmakers adopt uncontroversial rule changes
January 19, 2023
A total of 58 changes to the permanent rules were proposed to the Legislature this year, which led to more than 100 testifiers speaking during a marathon nine-hour Rules Committee hearing last week.
Pillen pushes flat tax, new ag valuation method
January 19, 2023
Gov. Jim Pillen unveiled a package of proposed tax cuts on Wednesday that he labeled as "historic" and making Nebraska more competitive with other states. The package includes a gradual reduction in state personal and corporate income tax rates to a flat, 3.99% — which mirrors the rate recently adopted in Iowa — and a shift in the funding of community colleges off property taxes. It also would adopt a new way of valuing agricultural property based on the land's income-producing potential and would limits increases in ag land valuations for tax purposes. In addition, state lawmakers will be asked to accelerate, and make immediate, the elimination of state income taxes on Social Security.
State Senators complete bill introductions, fall short of record volume
January 19, 2023
A total of 812 legislative bills were introduced through Wednesday — the deadline for bill introduction — which is short of the record 885 bills introduced in 1997 for a similar 90-day session.
Nebraska state senators introduce 812 bills in 2023 legislative session
January 18, 2023
In just nine days, over 800 bills were introduced in the Nebraska Legislature. Wednesday was the final day for state senators to introduce bills, and they didn’t let up, submitting 184 of them. Four constitutional amendments and one resolution were also submitted on Wednesday, totaling 30 and 31 respectively for the session.
Introduction of new bills continues in Nebraska Legislature
January 17, 2023
Committee hearings will commence Jan. 23.
State Senators poised to ask Nebraska voters to extend legislative term limits
January 16, 2023
Sen. Robert Dover of Norfolk has proposed a constitutional amendment that would allow lawmakers to serve a third consecutive four-year term in the Legislature. Currently they are limited to two terms.
Two Society members among Gov. Pillen's Senate appointment candidates
January 14, 2023
Nebraska Gov. Jim Pillen shared the names of the eight other people he interviewed for the open Senate seat ahead of choosing former Gov. Pete Ricketts for the appointment. Among the eight were Society members Don Kluthe, who is a Society past chairman, and Bryan Slone, who is president of the Nebraska Chamber of Commerce.
Constitutional amendment would eliminate State Board of Education
January 13, 2023
State Sen. Joni Albrecht of Thurston on Friday proposed letting voters weigh in on a constitutional amendment that would eliminate the Nebraska State Board of Education and give the governor control over the state Department of Education.
Legislative rule changes considered
January 13, 2023
The Rules Committee considered 58 possible changes to the permanent rules that govern legislative proceedings during a marathon public hearing Jan. 12. The rules generally are adopted at the beginning of each biennium. The proposals, offered by a variety of senators, ranged from technical revisions to substantive changes meant to increase transparency and political participation in the legislative process.
Child tax credit proposed in Nebraska Legislature
January 12, 2023
About half of Nebraskans, including about 81% of the state’s children, would benefit from a newly proposed child tax credit law, said State Sen. Danielle Conrad of Lincoln, who introduced the bill Wednesday. Conrad said Legislative Bill 294 would provide families earning a certain income level a refundable tax credit up to $1,000 per child. Nine other states have enacted a similar child tax credit in addition to the federal credit, according to the National Conference of State Legislatures.
2023 Legislature may face bumpy road ahead
January 08, 2023
Results of the opening day's leadership votes and subsequent recommendations for committee assignments have triggered allegations ranging from partisan behavior to a partisan takeover of the 2023 Legislature.
Backers of Nebraska consumption tax amend proposal, launch petition drive for 2024 ballot
January 06, 2023
Backers of a dramatic change in state taxation announced changes to their proposal on Thursday as they launched a petition drive to place a “consumption” tax plan before Nebraska voters in 2024. “This falls into the category of if it sounds too good to be true, it probably is,” said Bryon Slone, president of the Nebraska Chamber.
Backers of Nebraska consumption tax amend proposal, launch petition drive for 2024 ballot
January 05, 2023
Speakers at a press conference said that a tax on consumption would fix the state's "broken" tax system, reduce cost by eliminating property tax-related offices, and make Nebraska a more attractive place to live.
Bill introductions begin
January 05, 2023
Senators reconvened Jan. 5 to begin introduction of new bills.
Gov. Pillen gives his inauguration speech
January 05, 2023
Gov. Jim Pillen gives his inauguration speech at the Nebraska Capitol.
Hog farmer Jim Pillen takes reins as Nebraska's governor
January 05, 2023
Jim Pillen, a 67-year-old hog operator from Columbus, is the state’s first governor to earn most of his living from farming since George Sheldon left office in 1909. Pillen has put his adult children in charge of the family business while he is in office.
Legislature punts fight over secret ballots for committee votes to later in the session
January 05, 2023
The anticipated fight over the rules outlining how the Legislature chooses its leaders never materialized on Wednesday. State senators adopted the rules of the last legislative session on Day One of the 2023 session, which will guide the proceedings until lawmakers can consider and vote on permanent rules later this month. That kept in place — at least temporarily — the method of choosing committee chairs by secret ballot, the standard in the Legislature for 50 years.
NE senators allege "partisan politics" influenced committee assignments
January 05, 2023
Several state senators — mostly Democrats in the officially nonpartisan body — say they were disappointed with the way committee membership was decided at the onset of the 90-day session.
Nebraska state senators elect new leaders on Day 1, put off fight over secret ballot voting
January 05, 2023
State senators put off until later a fight over legislative rules, then spent the first day of the 2023 session on Wednesday electing a new speaker and leaders of legislative committees.
Constitutional amendment would end unicameral in Nebraska
January 04, 2023
A proposed constitutional amendment that will be introduced on Thursday — the first day senators can introduce legislation in the 108th Legislature — would revert Nebraska’s legislative branch to a time before Nebraska voters approved Norris’ vision for a one-house legislature.
Leadership positions shuffle as Legislature convenes
January 04, 2023
Twenty-six members of the Legislature were sworn into office Jan. 4 as the 108th Nebraska Legislature convened for its 90-day first session. That number includes nine re-elected senators, 16 newly elected senators — including two members who have served in the Legislature previously — and one newly appointed senator.
Nebraska Legislature breaking records for diversity
January 04, 2023
Instead of the nearly all-White, nearly all-male Legislatures of decades past, the new group of 49 will include a record 18 women. It also includes two Black, two Latino, one Asian American and two openly LGBTQ senators, making it the most diverse Legislature in state history.
O'Donnell retires; new clerk installed
January 04, 2023
Clerk of the Legislature Patrick J. O’Donnell retired at the end of 2022 after serving in the position for 44 years. Prior to his retirement, O’Donnell was the longest-serving active clerk of a state legislature in the country.
Redistricting and term limits have recast western Nebraska’s lineup in the Legislature
January 04, 2023
Rookie or veteran, they don’t plan on avoiding big issues, based on interviews with the region’s five-member delegation to the 108th Legislature.
Things to watch for as Nebraska Legislature opens 90-day session on Wednesday
January 04, 2023
The 2023 session of the Nebraska Legislature opens Wednesday, and Day 1 will set the tone for a 90-day session focused on adopting a new, two-year budget and deciding how to use a record-high surplus of funds. Following the swearing-in of 13 newly elected state senators and 11 re-elected incumbents, lawmakers will dive into a debate over whether leaders of legislative committees should be elected via secret ballots, as has been the tradition, or via public votes.
Lincoln senators share goals, priorities heading into legislative session
January 02, 2023
Medical marijuana, criminal justice reforms and education funding are just a few of the priorities for several Lincoln state senators in the upcoming legislative session.
Nebraska Tax Commissioner Tony Fulton resigns
December 23, 2022
The former Lincoln state senator said he plans to return to his small business and become active again in the private sector.
Beau Ballard appointed to represent Dist. 21 in the NE Legislature
December 22, 2022
Gov. Pete Ricketts held a press conference Dec. 22 to announce the appointment of Beau Ballard of Lincoln as the next representative for District 21 in the Nebraska Legislature.
Nebraska's first casino has already sent nearly $800K to property tax relief
November 17, 2022
Nebraska’s first gambling casino has contributed nearly $800,000 to a state property tax relief fund so far, including $597,854 during the month of October, a state report said.
NE Chamber launches Workforce & Economic Dashboard
March 10, 2022
The newly launched Nebraska Chamber Foundation Workforce & Economic Dashboard offers insights into Nebraska's economy.
Tax Foundation analyzes Blueprint Nebraska proposal
March 10, 2022
The Nebraska Revenue Committee recently heard LB1264, a bill to modernize Nebraska’s tax structure by reducing income tax rates, repealing the inheritance tax, expanding the sales tax base, and eliminating most incentives. Here's what the Tax Foundation has to say about the bill.
Society Priorities
The Nebraska Legislature is scheduled to convene on Wednesday, Jan. 5, 2022. The most effective way for legislators to understand issues facing the accounting profession is to receive input from the CPAs they represent. As experts in your field and key advisors to businesses of all sizes, your input is critical to both our state and our nation.
One of the best ways to connect with state legislators is to attend the Society’s annual State Senators’ Reception and Dinner, which will be held beginning at 6:00 p.m. on Jan. 4, 2022, in the Renaissance Room at The Cornhusker Marriott in downtown Lincoln. Although it was cancelled last year due to the COVID pandemic, this event carries a long-standing tradition of being the first official event prior to the start of the Legislative Session.
Click here to register for the Jan. 4 State Senators Reception & Dinner.
CPA Firm Ownership Bill. State Sen. John Stinner of Gering, a retired CPA, has agreed to introduce the Society’s bill that would make changes to CPA firm ownership. In a nutshell, the legislation would remove the physical “head count” ownership requirement for CPA firms while maintaining that CPAs must hold at least 51% equity ownership of a CPA firm. We are hopeful for passage of this bill during the upcoming session.
Universal Licensing. On Oct. 27, State Board Executive Director Dan Sweetwood, Society Lobbyist Walt Radcliffe, and I, along with representatives from the Nebraska Board of Engineers and Architects, met with State Sen. John McCollister of Omaha to request exclusion of our professions from LB263, the proposed universal licensing bill introduced by Sen. Tom Briese in the 2021 Legislative Session. After examining the “Amendments to LB263,” which Sen. McCollister shared with us that day, we were pleased to learn that the document did exclude “a credential issued for a certified public accountant pursuant to the Public Accountancy Act.”
Sen. McCollister was the sponsor of an interim study resolution, LR191, to explore the effect of universal licensing on groups that have traditionally faced barriers to occupational licensing; the hearing on LR191 was held Oct. 29 by the Nebraska Legislature’s Government, Military, and Veterans Affairs Committee, where Sen. McCollister presented the “Amendments to LB263.”
Exclusion of the CPA profession is the result of conversations among former State Sen. Laura Ebke, Society Past Chairman Jim Greisch, Sweetwood, and I this past spring. Ebke is presently a senior fellow with the Platte Institute and is focused on the state’s job licensing laws. Greisch is a retired partner with RSM and formerly served on the Platte Institute Board of Directors.
Under universal recognition, workers with job licenses, career experience, and military specialties would be able to come to Nebraska and receive licenses for jobs they were trained for in other states. While this bill may have its place for certain occupations, we believe there is a critical difference between occupations and highly complex, technical professions whose work impacts the health, safety, and welfare of the public. High-impact professions such as the CPA profession require rigorous licensing, including high standards for education, examination, and experience.
While exclusion of the CPA profession from this legislation is positive news, the Society will continue to monitor this bill as it is anticipated to move through the Legislature in 2022.
Taxation of Accounting Services. If you attended the Society’s Fall CPE Conference, you heard a presentation on Blueprint Nebraska’s “Framework for Tax Modernization” by Nebraska Chamber President Bryan Slone, Platte Institute Chief Strategy Officer and former State Sen. Jim Smith, and retired CPA Jim Griesch. The Blueprint Nebraska plan includes policy changes to individual income tax, corporate income tax, sales tax (including the addition of a sales tax on accounting services), incentive programs, elimination of the inheritance tax, and funds for property tax relief. Although we have not taken a formal position on this framework, the Society has historically been opposed to sales tax on accounting services. We will continue monitoring the progress of this framework (and other proposals) should legislative proposals come to fruition in the coming session.
On the Federal Level. Society Chairman Erica Parks, Past Chairman Pat Meyer, and I attended the virtual AICPA Council Meetings held with the Nebraska congressional delegation the week of Oct. 25. Both Parks and Meyer are members of the AICPA Governing Council representing the state of Nebraska. Meetings were held with Rep. Adrian Smith, Sen. Deb Fischer, and Alan Feyerherm, who is chief of staff for Rep. Jeff Fortenberry.
Among the topics covered were:
- Providing taxpayers with targeted COVID-19 tax penalty relief from the underpayment of estimated tax penalty and late payment penalty for the 2020 tax year;
- Granting the IRS authority to issue disaster relief in a timely manner in response to state-declared disasters;
- Recognizing accounting as a Science, Technology, Engineering and Math (STEM) profession; and
- Passing a Fiscal State of the Nation resolution that would ensure Congress is made aware of information in the federal financial statements so that they can gain a better perspective on the nation’s fiscal health. Since these meetings were held, the House has passed the resolution; it has yet to pass the Senate.
In addition, a small group of members participated in an in-person “CPA Roundtable” on Nov. 12 with Congressman Don Bacon in Omaha. Discussion included the bipartisan infrastructure deal as well as the Build Back Better framework. Rep. Bacon was one of the 13 House Republicans who has come under fire for voting for the $1.2 trillion infrastructure bill. He pointed out that the bill includes $2.5 billion for Nebraska roads, will provide more access to rural broadband, and will help fix the country’s highways, seaports, and locks. Most of the bill is paid for by unspent COVID money, said Bacon. He hopes the Democrats’ other bill, for $1.75 trillion to fund President Joe Biden’s Build Back Better agenda, does not succeed. Bacon said there has been a lot of misinformation on the infrastructure bill and that people were trying to attach these two bills together.