The Nebraska Legislature is nearing the end of the 108th Legislature, 1st Regular Session. With a ceasefire in the ongoing filibuster, the Legislature is able to both move forward by passing legislation and procedural duties, such as Legislative confirmations! I would like to highlight some of the bills passed either by the Legislature or signed by the Governor last week.

Senator Briese’s LB 243 passed the final round of debate by the Legislature. Over the next six years, LB 243 will reduce property taxes by more than $3 billion. LB 243 increases the Property Tax Credit Fund’s financing from $275 million to $700 million and requires the fund to increase in proportion to the rise in the state’s assessed value of real estate. Many other provisions included in LB 243, such as those found in LB 242, the Property Tax Incentive Credit, would eliminate a limit on the amount of income tax credits available for paying property taxes. The credits, which are claimed on yearly income tax forms, had a 5% annual growth cap last year. Nebraskans will receive more much-needed property tax relief.

Senator Linehan’s 753 also passed the final round of debate by the Legislature. The “Opportunity Scholarships Act” will be established under this legislation, enabling taxpayers to be eligible for a tax credit equal to the amount of their contributions to organizations that offer scholarships. The organization that awards scholarships would fund students’ educations so they may enroll in a nonprofit, private elementary or secondary school. 48 other states have some form of school choice, and Nebraska will be #49.

Last but certainly not least, Senator Sanders’ LB 583 passed the final round of debate by the Legislature. This legislation would allocate $1,500 per-student foundational aid within the Tax Equity and Educational Opportunities Support Act (TEEOSA) formula, which is the current school finance formula for Nebraska public schools. This expands funding for special education by “filling the gap” between existing federal and state support and 80% of a district’s anticipated cost for special education.

Senator Kauth’s LB 574 was signed into law by the Governor. This legislation prohibits gender-altering surgeries for individuals kids the age of 19. LB 574 also included provisions that will further protect children, specifically babies, through a ban on abortions in Nebraska at 12 weeks. I am proud to have supported this legislation all year.

We have continued to work hard to deliver results for the people of Nebraska! As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.

As we enter the final weeks of the long session, it only seems fitting that our legislative days would extend into the twilight of each day, as well. However, this past week was a productive one, packed with late-night debates, filibusters, and continuous wins for Southeast Nebraska.

The Nebraska Legislature has continued to debate the budget these past few weeks and I would like to highlight a provision that is both incredibly important and needed in Southeast Nebraska. As you are probably aware, Southeast Nebraska is one of the highest-need regions for county bridge repairs to keep our county roads open. AM 1623, which was adopted and included in LB 818 (one of the main budget bills), funds Nebraska’s County Bridge Match Program. With this program, counties are able to get the assistance they need to accelerate either the repair or replacement of deficient bridges on county road systems. This takes some of the burdens off of our property taxpayers.

Last week, we also debated Senator Sanders’ LB 583, which proposes an increase in state aid for K-12 public school students and additional funding for special education. This piece of legislation is beneficial for not only Southeast Nebraska but other rural communities and schools around the state. In most cases, rural school districts are almost completely reliant on property taxpayers to keep their lights on and doors open. By giving much-needed support to rural schools, LB 583 seeks to help with that! Rural schools frequently confront particular difficulties that can make it difficult for them to give their children a quality education, such as limited resources and a lack of teachers. However, LB 583 can offer extra funds and resources that can be especially helpful for rural schools by investing $1,500 annually for each student.

Senator Linehan’s LB 754 advanced to final reading last week! LB 754, would gradually
reduce the top-tier tax rate for individuals to 3.99 percent for the tax year beginning January 1, 2027, and each subsequent tax year after. For the tax year beginning January 1, 2027, LB 754 would also gradually reduce the corporate income tax rate for all earnings over $100,000 to 3.99 percent for that year and each tax year after. This bill is more than just numbers on a spreadsheet; it’s about the people of Nebraska and giving them the freedom and flexibility to make their own decisions about how to spend and invest their hard-earned money. This fosters an environment where businesses can flourish and provide our workforce with well-paying jobs, and allow Nebraskans to take home more of their hard-earned money!

Senator Briese’s LB 243 also advanced to final reading last week! Many of my colleagues all campaigned on a promise to lower property taxes and it’s high time we finally deliver on that promise. LB 243 aims to do just that, providing over $3 billion in property tax relief over the next six years. LB 243 increases the funding for the Property Tax Credit Fund from $275 million to $700 million and also requires the fund to grow equal to the increase in the assessed value of real property in the state. In other words, without this provision, property tax relief would likely slowly diminish over time. LB 243 includes many other provisions, such as the contents of LB 242, the Property Tax Incentive Credit, which would remove a cap on the amount of income tax credits provided for property taxes paid. The credits, which are taken on yearly income tax forms, were capped last year at increases of no more than 5% a year. With this language, that cap would be lifted and allowed to rise based on the total increase in statewide property tax valuations! Thus, providing much-needed property tax relief to Nebraskans! It’s finally time we put our money where our mouth is and give Nebraskans the break they deserve, helping those that are trying to keep their homes and businesses afloat in the face of rising property taxes.

As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.

Last week, the Legislature debated the budget for 2023-2024. The Appropriations Committee, which is tasked with making the budget, has worked hard to introduce a budget that benefits the entire state. I thank them for all of their hard work. With this said, I would like to highlight some proposals that would benefit all Nebraskans.

Provisions of Senator Clements’ LB 681 are included in the proposed budget, which would establish a $1 billion Education Future Fund to transfer $1 billion in fiscal year of 2023-2024 to the Nebraska Department of Education (NDE) in fiscal year of 2023-24 into the newly created Education Future Fund, and $250 million each year after. To recap, LB 681 is intended to be spent by increasing educational funding, and increasing school funding and grant programs, such as teacher retention by addressing teacher turnover rates and by fighting to keep existing teachers in classrooms. Moreover, it will increase educational opportunities for students to gain the skills, knowledge, and training necessary to succeed in future careers. This will provide much-needed support for education in not only our entire state but rural communities as well.

The proposed budget also includes funding to construct the Perkins County Canal. With a growing population and irrigation use caused by droughts in both Colorado and Nebraska, water demand is increasing. In response, Colorado has responded to this two-year water shortage by maximizing its use of the South Platte River. The Nebraska legislature passed LB 1015 in April of 2022, which proposes the construction of a canal that would divert South Platte River water from Colorado to Nebraska with the hopes to conserve the amount of water traveling through our state.

Also, included in the budget is $5 million of funds to address the provisions of Senator Brewer’s LB 511, a bill that would grant money to the Nebraska Public Safety Communication System Revolving Fund, which in turn will be used to buy portable and mobile radios, program them, and install them in volunteer departments.

The budget is incredibly important as Nebraska’s budget reflects our state’s priorities; I encourage you to analyze it or stay tuned to debate so you can see where resources are being allocated. Increased funding for education and infrastructure shows a focus on equal opportunities and economic growth and development. Our budget also shows investments in public safety, environment/water conservation, and others. Prioritizing all of these needs is important to ensure that all Nebraskans can continue to thrive.

As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.

As we continue to work towards providing the best possible education for all students in our state, I want to highlight the importance of Senator Sanders’ LB 583, which proposes an increase in state aid for K-12 public school students and additional funding for special education.

Many schools, particularly in rural areas, do not have access to adequate funding and resources; Nebraska provides less money to fund a student sitting in a Pawnee City classroom than if they are sitting in a classroom in Papillion.TEEOSA, the main state funding mechanism for schools, is tilted heavily in favor of the twenty largest school districts in Nebraska. The three largest school districts in Nebraska- Omaha, Lincoln, and Millard- receive hundreds of millions of dollars apiece, representing over 50% of TEEOSA funding. The next seventeen largest school districts, when combined with Omaha, Lincoln, and Millard, account for over 75% of state funding through TEEOSA. On the other hand, over 180 rural school districts do not receive a penny of state funding through TEEOSA. Rural districts are left almost completely dependent on property taxpayers to keep their lights on and doors open.

LB 583 aims to help with that by providing much-needed support to rural schools in Nebraska. Rural schools often face unique challenges, including limited resources and teacher shortages, which can make it difficult for them to provide quality education to their students. However, by allocating $1,500 annually for each student, LB 583 can provide additional funding and resources that can be particularly beneficial for rural schools. In short, no matter how small the public school is, at least $1,500 per student would be inserted through the foundation aid within the school funding formula.

This bill includes a provision that 80% of special education funding be covered through a combination of federal and state funding, with the state portion being nearly $160 million. Unlike the first portion of the bill, this component would function outside of the existing formula. It is critical that special education is funded appropriately

Overall, LB 583 is a crucial step towards providing better educational opportunities for all students in our state, including those in rural schools. I am committed to ensuring that every student has access to quality education, and I believe that this bill is a critical part of that effort.

I look forward to continuing to discuss these issues in the coming weeks on the legislative floor. As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.

As many of you may already know, many of my colleagues in the Nebraska Legislature are using every parliamentary trick in the book to avoid getting to certain legislative bills. They are attempting to obstruct the legislative process and prevent important legislation from being brought to a vote. This is a blatant attempt to stifle the voice of the majority and it is completely unacceptable; however, I am happy to report that we have still been able to move forward and accomplish important legislative goals.

LB 77 has finally been passed by the legislature and is a huge historic win for our Second Amendment rights! To recap, LB 77 authorizes concealed carry without a permit in Nebraska. This bill ensures that law-abiding citizens have the right to protect themselves and their loved ones without unnecessary government interference. The bill also includes restrictions on where and how concealed carry can take place, and maintains penalties for minors and those who are prohibited from possessing dangerous weapons.

LB 376, introduced by Senator Lowe, was the first bill passed this session. LB 376 will allow the Liquor Control Commission to better track alcohol brought into the state. This will ensure that all alcohol sold in Nebraska is properly accounted for and regulated. Additionally, LB 376 included other measures as well; the passage of LB 376 means that Nebraska farm wineries will now have the ability to obtain a license to sell beer and other beverages they don’t manufacture. This change will give visitors to wineries more options, making the experience more enjoyable for everyone. Wine enthusiasts can now bring their beer-drinking friends and family to wineries, without the need to compromise on their drink choices. This is a huge win for the farm wineries in Southeast Nebraska! With the availability of beer and other drinks, wineries will be able to accommodate guests with varying preferences, making them a more appealing choice for outings and events while boosting the local economy.

Another important piece of legislation that was passed by the legislature is LB 296, which was heard in the Banking, Commerce, and Insurance Committee. Senator Ballard’s LB 296, adopts the Pet Insurance Act to provide much-needed consumer protections in the growing pet insurance market. Key elements of the legislation include protections for policy renewals, waiting periods, benefit schedules, preexisting conditions, disclosures, and training requirements for insurance producers. LB 296 also includes other provisions; the requirement that the reimbursement rate for telehealth services be at least as much as a comparable in-person healthcare service. This will incentivize providers to offer telehealth services, making it easier and more convenient for rural Nebraskans to access healthcare while ensuring there is no disincentive for healthcare providers to see patients in rural, sparsely populated areas.

Additionally, LB 775 passed through the legislature unanimously. LB 775 changes provisions around both horse racing and gambling in Nebraska; this measure does not expand gambling in Nebraska, but rather helps regulate it and ensure establishments are compliant with the law.

Despite some of my colleagues’ efforts to block our legislative agenda, we have continued to work hard to deliver results for the people of Nebraska. As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.

Last week was the first full week of full-day floor debates, with the addition of various scheduled
late nights, ending the debate at 9:00 PM. Previously, during hearing days, we had floor debates
in the mornings and hearings in the afternoon. This column will give an update on three
important bills that were debated last week.
Senator Brewer’s LB 77, the constitutional carry bill that would allow Nebraskans to carry
concealed handguns without a permit, advanced to final reading last Tuesday. This bill is an
essential step towards protecting our citizens’ Second Amendment rights and enhancing their
ability to defend themselves and their loved ones. Nebraskans should not have to jump through
bureaucratic hoops or pay fees to exercise their constitutional rights. Constitutional carry will
allow Nebraskans to protect themselves and their families without unnecessary government
interference. As always, I promise to always stand up for the Second Amendment rights of
Nebraskans.
Senator Linehan’s LB 754, advanced to select file last Thursday. LB 754, which would gradually
reduce the top-tier tax rate for individuals to 3.99 percent for the tax year beginning January 1,
2027, and each subsequent tax year after. For the tax year beginning January 1, 2027, LB 754
would also gradually reduce the corporate income tax rate for all earnings over $100,000 to 3.99
percent for that year and each tax year after. This bill is about more than just numbers on a
spreadsheet; it’s about the people of Nebraska. It’s about giving them the freedom and flexibility
to make their own decisions about how to spend and invest their hard-earned money. It’s about
creating an environment where businesses can thrive and create good-paying jobs for our citizens
and allow Nebraskans to take home more of their hard-earned money.
Senator Briese’s LB 243, started to be debated on Friday. LB 243 increases the funding for the
Property Tax Credit Fund from $275 million to $700 million and also requires the fund to grow
equal to the increase in the assessed value of real property in the state. An amendment to LB 243
also includes other bills, such as LB 28, LB 242, LB 309, LB 589, and LB 783.
LB 28 proposes that if one disagrees with the valuation they’ve been given by their county
assessor and the Board of Equalization, then their opportunity to appeal goes to the Tax
Equalization Review Committee. LB 28 proposes that if you file with TERC by the deadline,
September 15, and they have not had a hearing and made a decision on your valuation – the
valuation will remain the same until they do have a hearing and set your correct valuation.
LB 242 would remove a cap on the amount of income tax credits provided for property taxes
paid. The credits, which are taken on yearly income tax forms, were capped last year at increases
of no more than 5% a year. With this language, that cap would be lifted and allowed to rise based
on the total increase in statewide property tax valuations.

LB 589 would provide a “soft cap” for the annual increase in a district’s property tax revenue at
3%. This is a “soft cap,” as the spending limit could be exceeded with a 75% majority vote of the
school board or a 60% vote of the people.
I look forward to continuing to discuss these issues in the coming weeks on the legislative floor.
As always, I welcome your input on issues important to you. Follow along on my Facebook and
Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at
Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604;
telephone: 402-471-2733; email: jslama@leg.ne.gov.

Last week, Omaha Westside Superintendent Mike Lucas had a conversation leaked online by “Accuracy in Media,” a government accountability group. In it, Dr. Lucas bragged that his district had some of the “most important” people in the state. These “important people” could be fed talking points by the school district to lobby the legislature to kill bills the Omaha-based school district didn’t like.

Dr. Lucas listed off the wealthy people he deemed “important” enough to carry the district’s message. His comments hammer home something I despise about politics. Some lawmakers think the number of zeros in your net worth determines the value of your opinions. That’s malarkey. A state senator represents 40,000 people. All of them have one vote, one voice apiece. If someone calls my office for help, I’m not going to do a Google search to see if they’re “important.” Whether you’re rich or poor, republican or democrat, urban or rural – you have access to my office.

The same day Dr. Lucas’ video was released, I spent my recess day with Duane and Larry at the Broken Spoke Ranch a few miles outside Table Rock in Pawnee County. We talked about rodeos, taxes, and horses. We talked about how small farmers and ranchers can’t pass their homesteads down to the next generation. We talked for hours.

Turns out it was my most important conversation of the week, and I’m grateful for every moment of it.

As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.

Last week, Senator Linehan’s LB 753, the Opportunity Scholarships Act, advanced to the next round of debate. This is historic as it marks the first time in many years that a “school choice” bill has moved forward in the Nebraska Legislature. However, it is important to note that LB 753 is part of a larger school finance and property tax reduction plan proposed by Governor Jim Pillen. I am proud to support this legislation (along with the other legislation included in the package) as it is a win-win for Nebraska taxpayers and our state’s children. LB 753 helps to expand educational options for families who might not otherwise have the means to afford private school tuition, while at the same time reducing the burden on our public school system. By providing scholarships to students in need, we can help to level the playing field and ensure that every child in Nebraska has access to options for education. Parents are the best judges of their children’s educational needs and deserve to be able to choose the educational environment that best suits their children’s needs, regardless of their income.

This week, I would like to cover the school funding package. The bills in this package are:
Senator Sanders’ LB 583 would allocate $1,500 per-student foundational aid within the Tax Equity and Educational Opportunities Support Act (TEEOSA) formula, which is the current school finance formula for Nebraska public schools. Additionally, it would expand funding for special education by “filling the gap” between existing federal and state support and 80% of a district’s anticipated cost for special education.
Senator Briese’s LB 589 would provide a “soft cap” for the annual increase in a district’s property tax revenue at 3%. This is a “soft cap,” as the spending limit could be exceeded with a 75% majority vote of the school board or a 60% vote of the people. This proposal would bring property tax relief through a sensible local constraint on property tax assessment.
Senator Clements’ 681 would establish a $1 billion Education Future Fund; the fund would receive a transfer of $250 million per year. This fund is intended to be spent on foundation aid, increased educational funding, and increased school funding and grant programs, such as teacher retention. It’s a “rainy day fund” to protect education from state budget shortfalls.
Senator Linehan’s LB 753 would create the “Opportunity Scholarships Act” which would allow individual and corporate taxpayers to qualify for a tax credit equal to the amount the taxpayer contributed to a scholarship-granting organization. The scholarship-granting organization would provide education scholarships for students to attend a qualified, nonprofit, private elementary or secondary school. 48 other states have some form of school choice, and Nebraska would be #49 if passed.

I look forward to discussing these issues in the coming weeks on the legislative floor. As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.

We’re rolling toward the halfway mark of the session. At this point, we’re debating legislative bills/resolutions that have been voted out of their respective committees in the mornings until the lunch hour with committee hearings following in the afternoon. There are many issues we face in Southeast Nebraska; tax relief is always at the top of my agenda. Governor Jim Pillen designated six priority bills for this Legislative session aimed at modernizing Nebraska’s tax code and making our state’s tax structure more competitive with other states. This week, I would like to highlight some of those bills for tax relief. 

• Senator Von Gillern’s LB 804 would reduce the top corporate state income tax rate from 7.25 percent to 5.84 percent. If passed, it would result in immediate and further tax relief of $78.5 million for the tax year 2024. 

• Senator Kauth’s LB 641 would hasten tax relief by advancing the state’s Social Security benefit exemption one year earlier. This proposal would raise the exemption from the current 60 percent level to a full 100 percent, generating an additional $17 million in tax relief savings in the fiscal year 2024. Also, the change would finally align Nebraska with the other 37 states that do not impose a tax on Social Security income.

• Senator Linehan’s LB 754 would gradually reduce the top-tier tax rate for individuals to 3.99 percent for the tax year beginning January 1, 2027, and each subsequent tax year after. For the tax year beginning January 1, 2027, LB 754 would also gradually reduce the corporate income tax rate for all earnings over $100,000 to 3.99 percent for that year and each tax year after. This would result in annual tax relief of over $720 million. 

• Senator Albrecht’s LB 750 proposes that the state switch from a market assessment to one based on income-earning potential in order to make the valuation of agricultural and horticultural land more fair. According to the Agricultural Value Fairness Act, valuations would be based on the type of land and the region, with a combined statewide growth cap of 3.5 percent. This switch would prevent “high bidders” on agricultural land from driving up taxes on their neighbors. 

• Senator Murman’s LB 783 would prohibit community colleges from levying property taxes beginning the fiscal year 2025. If passed, state funds would be allocated to cover current property tax requests.  As a result, Nebraskans would see a statewide average property tax cut of 5.3 percent and by the tax year 2026, $282.5 million in property tax relief. 

I look forward to discussing these issues in the coming weeks on the legislative floor. If anything is certain and spoken loud and clear: Nebraskans want tax relief and I will continue to be fighting for it on the front lines. As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov. 

Last week concluded all-day committee hearings and this week the legislature begins debate on the legislative bills that have been kicked out of their respective committees.

This week, I would like to highlight Senator Briese’s LB 685 as I have received many emails and phone calls from constituents in regard to this bill, expressing the need to “stand up for the little guys.” With this said, let me be clear: “I hear you.”

LB 685 would boost the fees for “games of skill” machines to $1,000 per machine and impose a 20% tax on the net proceeds. Although I applaud Senator Briese’s efforts in attempting to cut property taxes, I do not feel that this is the best solution.

For one, I believe that LB 685 unfairly targets smaller businesses and charitable organizations that rely on these machines as a source of income. Small businesses already pay more than their fair share in taxes and fees already; these businesses are already struggling to survive now. LB 685 would have a negative effect on various small businesses in District 1, such as small convenience stores, bars, etc. The proposed tax increase, including other fees and regulations, would make it much more difficult for some businesses to operate and it could even lead to their closure.

As your Senator, I promise to continue to fight for “the little guys,” as it is crucial to understand that the “little guys” are the small businesses that are the backbone of the United States. With this said, I am proud to stand strong with our small businesses and oppose LB 685.

As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln NE 68509-4604; telephone: 402-471-2733; email: jslama@leg.ne.gov.