Since this will be my last column of 2023, I want to start by expressing my appreciation for all the support I have gotten throughout the year. This job has become an enormous time commitment, but I am truly honored to serve as your State Senator. I take this job very seriously and will never forget that I am here to serve all the constituents in District 42. Your ongoing input continues to keep me focused on the issues that are important to you.

As you know, the 2024 session begins on January 3 and is scheduled to end on April 18. However, we will only be in session for 60 of those days. The Speaker has allocated only 47 days for actual bill debate, and 24 of those will be morning bill debate and afternoon committee hearings. This leaves a very limited amount of time to take a bill from start to finish if the bill is newly introduced in this session. Because of the limited time to move bills, I have pared back the number of bills I plan to introduce and will focus my time on getting each bill on a path to passage.

At this point, I have six bills that carried over from the last session. LB148 is no longer needed since it dealt with allowing the western part of the state the opportunity to proceed with a racing and gaming application without waiting for the economic impact studies to be completed. Both are now scheduled to be completed very soon. LB628 makes technical changes to professional limited liability companies. This bill made it to the final reading (the last round of debate) last session, but due to the constant filibusters, we ran out of time to get it passed. I fully expect it to be passed early in the session since it is still on final reading.

LB149 would rebase the rates paid to providers of mental health services under the medical assistance program, and I believe will be incorporated into an appropriations bill. LB69 is a bill that would require life insurers to notify a third party upon request should a life insurance policy be at risk of lapsing due to nonpayment of premium. This bill has strong industry objections and may struggle this session. I shared last week that LB32, my Medigap bill, has taken much of my time this past summer to craft a compromise amendment that the health insurers can agree to. It is my intent to get it added to the committee priority bill this year. Finally, LB31, which requires two-person crews in all trains and light engines, will be my priority bill and my primary focus.

I currently have seven other bills I plan to introduce early in the 2024 session. They deal with several issues important to residents of District 42. The first bill makes technical changes to existing law to restore grants for preparing low-income rural housing projects in the third Congressional District. North Platte would receive $1 million of the $10 million of ARPA funds included in this program.

I also will be introducing a bill that makes needed changes to the Homestead Exemption for the property of disabled Veterans and taxpayers over the age of 65. The bill would allow disabled Veterans to receive a homestead exemption equal to their percentage of disability. It would also raise both the maximum income and the maximum home value to allow those over the age of 65 making less than the average state household income to be eligible if their home value does not exceed 3 ½ times the average home value in the county of $300,000, whichever is greater.

I also will introduce legislation at the request of the Farm Bureau to provide coverage for ag producers who have limited options for health insurance. In addition to this, I will be sponsoring a bill requested by the Nebraska Hospital Association that increases the federal dollars coming to Nebraska for the Medicaid program. This should not only increase funding to rural hospitals but also reduce the State of Nebraska’s Medicaid costs.

I also will be working with Senator Eliot Bostar and Senator Tom Brewer to introduce a bill that makes needed changes to the county veterans service fund allocations to allow for veterans who did not serve during a time of conflict to be eligible for needed assistance.

This is an ambitious agenda, but I am optimistic that I can get many of these initiatives across the finish line if we can keep the session moving.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

With the session just a couple of weeks away, I want to update you on a couple of topics I intend to work on this year.

First, I met with the health insurance providers late last week regarding LB32 (MediGap) and we agreed on amendment language to move this bill ahead. Medigap laws require health insurance providers who offer Medicare supplement plans to make those plans available to those who are handicapped and under age 65. As a rule, I don’t like government mandates on businesses. However, in this case, I believe the industry would not voluntarily offer this coverage.

One concern is the premium increases that may be felt by plan participants from adding handicapped individuals under age 65 to their pool. Remember, those who would avail themselves of this coverage would only be doing so because they are currently handicapped and need coverage now, as opposed to those who take insurance to prepare for future needs. To address premium increases, the industry wanted to place these insureds into a separate risk pool. However, this would have likely priced these individuals out of coverage altogether, making the requirement moot. In the end, we agreed handicapped individuals under age 65 would be eligible to participate in existing pools, but could be required to pay up to 150% of the regular premium cost. I think this will be a reasonable price point, and is certainly lower than the 300% sought by the industry’s actuarial experts.

The amendment will also include a carve-out for those who suffer from end-stage renal disease (ESRD) since ESRD patients are eligible for Medicare Advantage plans and receive additional subsidies from Medicare that help offset the additional costs for ESRD treatments. However, I have been critical of Medicare Advantage policies since many providers no longer accept their coverage, and will be keeping a close eye on how far Medicare Advantage participants have to travel for treatment, particularly if they are rural ESRD patients. I hope the private sector will participate in fair and reasonable negotiations so the government doesn’t have to become an intermediary between providers and insurers.

Although there may be some special interests who are still unhappy with LB32, I have listened to all parties and believe that this agreement is the best option to get a deal done and provide hundreds of handicapped residents in the state with the health insurance coverage they need.

I also plan to introduce a bill this session that brings state policy in line with federal laws relating to payments of durable medical devices. Some Nebraska providers are accepting Medicaid reimbursements and then “back-billing” the patient for the difference between the full list price and the reduced Medicaid price. This is prohibited by Medicare but not addressed by our state’s Medicaid laws. I intend to end this practice to protect unsuspected patients who need these devices.

Finally, I’ll mention again that I plan to designate LB31 (Two-Person Crew) as my personal priority bill and will be working to get the Transportation and Telecommunications Committee to move this bill to the floor as soon as possible. Since the Speaker has made it clear that none of the priority bills from the last session will keep their priority status, the faster you get your priority bill to the floor, the sooner you can get it moving through the process.

Next week, I plan to give you an overview of all the bills I intend to introduce in the 2024 session. It will be a short session, so I have had to pare back my list to ensure that I can give every bill a good chance to make it across the finish line. Any bills that are not passed will need to be reintroduced in 2025 and start from the beginning of the legislative process.

In closing, Julie and I want to wish everyone a very blessed and Merry Christmas! This is a season when we all need to prioritize spending quality time with family and friends and truly appreciate that the very special gift that God has given us all!

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

This week, I want to begin my article by congratulating the North Platte Area Chamber & Development Corporation for selecting White River Soy Processing to develop a soy processing plant inside the newly created Inland Port of the Plains near Hershey. This project and Sustainable Beef are projected to have a total of over $2.3 billion in economic impact on the region. These opportunities will impact virtually everyone living in District 42, creating job opportunities in addition to positively impacting commodity prices in this area. Projects like these only happen because of the full commitment of everyone working together to get them across the finish line.

In other news, last week, the Legislature met for its annual Legislative Council Meeting. The meeting is used to issues facing the Legislature in the coming session. This year, Speaker John Arch began laying out some of the operational issues we experienced last year (other than the filibuster issues) that need to be resolved.

We also heard from Senator Tom Brandt, who chaired the interim study dealing with technology in the Capitol. As many of you know, the Capitol is a historic building that must not be structurally modified from its original design. This makes updating technology more difficult to accomplish. Nonetheless, we intend to improve the Wi-Fi inside the building and complete several other technology requests by Senators and the public. The interim study report outlined ways to increase the visibility of those in the speaking queue during floor debate, improve audio/visual systems in hearing rooms, and implement a possible countdown clock to allow Senators a better way to know how much time is remaining during any floor debate.

The Speaker also reported on LR179, an interim study focused on better public participation in a representative form of government, including easier ways to solicit public input on legislation even during years when large numbers of bills are introduced. Given the number of controversial bills introduced this past session, some of the hearings ran all afternoon and into the evening. In a couple of cases, several individuals who planned to testify in person were unable to because time ran out. I believe the recommendations in this report will help bring more uniformity between committees so that the public can have a more consistent process to work through when giving their input.

We then spent time discussing possible rule changes proposed by the Speaker. These rule changes fell into three categories: technical corrections, codifying precedent, and process improvements. As a general rule, the members of the Legislature who were present for the meeting were generally supportive of the changes to technical rules and codifying precedent, but there was much debate over the other proposed rule changes.

The Speaker also outlined his proposed calendar for the upcoming session. Since a rules debate cannot be stopped through our current cloture rules, it makes changing controversial rules difficult if any members choose to filibuster any one proposed rule change. In 2017, the Legislature spent nearly one-third of the session attempting to make rule changes. Because of this, the Speaker has proposed scheduling all-day floor debate to take place on all proposed rule changes during Day 6 through Day 12. Any rule changes that have not passed by the end of Day 12 will fail to move forward, and the schedule will return to morning debate on other bills and afternoon committee hearings through February 29. We will then move to all-day floor debate beginning on March 4.

Since this session will be a short 60-day session, Day 59 is scheduled to fall on April 11. This session will go fast, so having a clear path for each bill will be important. Any bills that fail to pass by Day 60, will be indefinitely postponed automatically. That is why I am carefully considering what bills I introduce in this session and which bills to push forward.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or 402-471-2729.

This week, Senators will be convening at the University of Nebraska Innovation Campus for the annual Legislative Council meeting. This meeting will be the first gathering of the entire legislature since the session adjourned on June 1. The primary purpose of the meeting is to let the Speaker address his agenda for the coming session and to allow members of the Legislature to discuss issues they may have before the session begins on January 3, 2024. The meeting is intended to be informational and allow for a more private social setting for members to get reacquainted.

One of the items on the agenda will likely be to discuss some of the rule changes proposed by Senator Erdman, who serves as chair of the Rules Committee. I appreciate the time Senator Erdman has spent developing these potential rule changes and look forward to working with him and the rest of my colleagues through the process. Although the details of the rule changes are significant, I will outline the major rule changes proposed and the impact that these changes could have.

The first proposed rule change would deal with motions for cloture. A motion for cloture is a motion to end debate and proceed to a vote on the pending item before the body. It requires 33 votes to pass, and may only be brought after “full and fair” debate. Currently, motions and amendments are taken in the order in which they are offered, and prior amendments and motions must be resolved before the next can be considered. Moreover, no amendments can be offered once a cloture motion is passed. The proposed change would make it possible for the introducer of the bill under debate to file amendments that move forward in the queue and to prevent meaningful amendments from being blocked by the opposition to prohibit improvements to the bill that gain support for the modified measure. The proposed change, if adopted, would also allow for a cloture motion to be offered without waiting for a specified number of hours of debate to occur first. These would be welcome changes to our rules.

Another proposed rule change would address the rules for “dilatory” motions and amendments. The rule book currently addresses dilatory rules but does not sufficiently address how to recognize and deal with a motion that is intended to simply waste time. The proposed rule would require the Speaker to agree that a motion is worthy of debate before the motion or amendment can be filed with the Clerk. Introducing non-substantive motions and amendments is a common filibuster tactic. A Senator who introduces a motion or amendment is given 10 minutes to open on the proposal, may speak three times for five minutes, and is then allowed a 5-minute close. In short, you could waste 30 minutes for each motion or amendment you introduce, even if no one else participates in the debate. The rule change would still allow for filibustering with substantive motions and amendments while eliminating time-wasting tactics.

Another proposed rule that caught my attention is a proposal to close executive sessions to the press. Currently, all committee hearings are open to the public, and every bill introduced is guaranteed a hearing. However, after all the “public” hearings are completed, the committee chair will call executive sessions to allow committee members to debate the various bills and vote on bills they wish to advance to General File. Currently, only the committee members and the press are allowed to attend these meetings. Many believe that if no other Senators are allowed to attend these meetings, the press should also be excluded. This would allow committee members to be more candid and confidentially debate bills before their committee. Members would certainly be allowed to discuss the issues raised in the closed session after the meeting, but there would be no press in the room during the debate.

Since these proposed rules have been distributed to all the Senators, I expect that there will be some interesting discussions at the Legislative Council meeting later this week.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

Last week, I attended the fifth meeting of the Governor’s property tax working group. At each meeting, the group makes more progress in reaching a consensus on a plan to bring to the legislative floor in the next session. I continue to be impressed with the determination that the Governor demonstrates to control expenses and reduce taxes. Everyone around the table knows this is a huge priority, and we must develop a solution that reduces property taxes while keeping our tax system as fair as possible. 

I am still convinced that the best way to improve our tax equity is to have property tax, income tax, and sales taxes each generate equal amounts of tax revenue. As I have mentioned in the past, property taxes (prior to applying the income tax credit) generate approximately $5 billion annually. All these dollars are collected and retained by local political subdivisions. Income taxes generate approximately $4 billion at the present time. All these proceeds go to the state. Sales taxes generate approximately $2.3 billion annually for the state coffers due to the state’s 5.5% sales tax rate. Local political subdivisions can add a “local option” sales tax of up to 1.5% that they can then retain locally to help offset property tax collections. 

You can see from these numbers that property taxes account for more than one-third of the tax collections from these revenue sources. If the state were to increase the state portion of the sales tax by increasing the rate, eliminating exemptions, or a combination of the two, the state would then be able to direct more dollars to property tax rebates to lower further the net cost of local property taxes collected. It seems to me that we would need approximately $1 billion to achieve this result. In the end, property taxes could be reduced by as much as 25% from their current levels, and local political subdivisions would still retain their local tax collections. 

Some promoted two petition initiatives that would change the Nebraska Constitution to eliminate all forms of taxation except a consumption tax or excise taxes on all new goods and services. The petition language is both very broad and very restrictive. The petitions contain no language regarding how the new tax scheme would be implemented but clearly state that only groceries would be exempt. They leave broad implementation discretion to the Legislature, yet tie the Legislature’s hands when it comes to allowing for exemptions for ag equipment, and many other items that are currently exempt.

In the end, I believe that there are three questions everyone should ask themselves prior to signing these petitions. First, who would be paying more in taxes? The promoters cannot provide that information, yet logic holds that we cannot all save on our tax bill and still produce enough revenue to fund the state and local budget demands. Second, what assurances do those who live in rural Nebraska have that they will continue to receive the funding necessary to support our local political subdivisions? If all tax collections go through the State, then someone in Lincoln will be charged with redistributing the funds throughout Nebraska, essentially eliminating local control over taxing and spending.

And finally, can the petition language be realistically implemented? The two ballot initiatives are simply one-line initiatives and call for implementation by January 1, 2026. The details of how the tax would work would need to be developed by the Legislature, and implementation bills introduced in the past have never advanced beyond the first round of debate and often have not even gotten out of committee. Therefore, you can expect strenuous debate and substantial changes from those bills if the initiatives were to be adopted by the voters. Moreover, the Legislature would need to pass implementing language and the structure for such a tax in 2025, and that is likely to take many months. This would mean businesses will have a very limited time to update their systems to allow the collection of the new tax, so limited it may be physically impossible. 

It might also be important to note that only 16 of the 49 state Senators reside in the Third Congressional District. Although there are some rural Senators in the First Congressional District, urban-focused Lincoln and Omaha Senators could control the debate and the final votes. If the funding falls short over the years, what parts of the state would likely suffer? There is real merit to having local control over your property taxes that stay in your local taxing authority. 

In the end, no matter how we fund our local political subdivisions, if we cannot get a handle on controlling expenses, we will not be able to sustain the funding necessary to fund our budgets fully. Since property taxes are only assessed locally, it begins with our locally elected boards to hold the line on spending. We do it in business and must do the same thing in government. 

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

Growing up on a farm, I had the opportunity to learn what it was like to be a part of making things grow. Whether it was growing crops or raising hogs and cattle, I always found satisfaction in being a part of the process and experiencing a sense of accomplishment when everything came together. Although I played a role, I always knew that many other people and external factors played a huge role as well. Some things were obvious (getting timely rains), and other factors were more subtle and maybe included others working with me to get the desired outcome. This carried over for me when it came to growing a business and helping to grow a community. You play a role, but it takes a team, some risks, and some blessings along the way. It is for that reason that I always appreciate those who work behind the scenes to move our communities forward.

This past week, the North Platte area lost one of those leaders, Andy Olson. Andy played a huge role in not only growing a very successful agricultural enterprise but also making a huge impact on the economic development of our region. And he did all of this with very little fanfare. He and Bob Lundeen were two individuals who quietly worked behind the scenes to make a major influence on our area’s economy. Unfortunately, we lost both of them this year. They will be truly missed. Fortunately, like most great leaders, they had a strong group of leaders behind them who would not only continue their own endeavors but also continue leading development for the region. Their impacts were felt and appreciated, and my prayers continue to go out to their families and friends.

I was able to spend some time in Lincoln over the past couple of weeks, including meeting with Speaker John Arch to discuss his plans for the coming legislative session. I have enjoyed watching the Speaker operate and have great respect for his management style. He is a very principled individual who has good instincts for what needs to be done and how to make it happen. I am very confident that we will have a very productive session beginning in January because of the work he is doing now to plan for what’s ahead.

Although many state Senators have seen each other at various events and legislative hearings, we will have our first official gathering on December 7 and 8 when we meet for the annual Legislative Council. This is an event where all Senators get together for some socializing and early planning for the 2024 Session, which begins on the first Wednesday of January. This will also be a good first look at pending issues we will likely face in the next session and get a good feel for individual Senators’ priorities.

As many of you know, Governor Pillen appointed Senator Tom Briese to fill the State Treasurer position vacated by John Murante. As a Senator, Briese chaired the Executive Board and served on the Revenue and Education Committees. He was not eligible to seek re-election in 2024 due to term limits. There were many applicants for the position, but in the end, Governor Pillen appointed Fred Meyer to serve as District 41’s new Senator. Julie and I were at the UNL at the same time Fred attended, and we have been members of Ag Builders of Nebraska for several years since then. Fred’s business and agricultural background as a farmer and cattleman will be a great addition to the Legislature, and I look forward to working with him!

Please continue to keep me apprised of issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

Each week, I have been writing to update you on current legislative events and issues important to the constituents in District 42. This week, I hope you will allow me to take a different approach and share with you the personal issue we dealt with this week.

This past Thursday, November 9, we watched our dog Sparticus take his last breaths of life before passing on. I know many of you knew Sparty, but he has taken us on an amazing journey over his lifetime. Sparticus was a 17-pound West Highland White Terrier (Westie) born on March 27, 2009. Our son Josh adopted him as a puppy when he was still in college and raised him until about 8 years ago when he moved to an apartment that did not allow pets. That is when Julie and I stepped in to care for Sparty full-time.

I must admit, we were not wild about raising a dog at that point in our lives, but it did not take long for Sparty to work his magic and win over our hearts. Sparty had a huge personality. He was strong-willed, full of energy, and amazingly smart. Unfortunately, this all made it much easier for him to train us. I remember coming home from work each day only to have him greet me at the door to the garage. Once my briefcase was down and I had properly acknowledged his presence, he proceeded to go to the front door so he could take me for a walk. I never knew if we were going east or west once we got to the sidewalk, but there was no doubt that Sparty knew exactly where we were going, and my opinion was not needed.

When I had my knee replacement back in January 2019, Sparty needed to go to daycare for two weeks so I could let my incision heal. Fortunately, Dawn Brosius was opening Paws-a-Palooza, and Sparty became her first customer. Sparty made it his mission to teach Dawn how to operate the facility from his perspective. Although we had rented Sparty his own personal space, he somehow convinced Dawn to allow him to sleep with her in the living quarters at night. This arrangement also included allowing him to sleep on the pillow.

But it didn’t end there. Since the business had just opened, their dog numbers were just beginning to grow, so Sparty convinced Dawn to allow him to stay out front with her during the day so he could greet everyone who came and went. When not working the front door, he would sleep at Dawn’s feet under her desk when she did bookwork. Dawn had a new best friend. As the years went by, Sparty managed to grow close to all his caregivers, but always wanted to be with Dawn when she was working. This closeness with the staff continued even after the ownership change to Lucky Dogs. What a great asset this facility is to dog owners in this area.

Sparty really enjoyed working with Julie in our backyard. There was a large area for him to explore and Julie had a variety of plants and shrubs for him to experience. He also took the opportunity to occasionally chase the neighbor’s cat, catch small rabbits, chase the large ones, and engage any moving thing he came in contact with. Like many smaller dogs, Westies are known for thinking that they are much larger dogs. This was made clear when Sparty decided to chase a large wild turkey that suddenly flew over our backyard fence one day. Sparty immediately chased down the turkey grabbing a mouth full of tail feathers when he caught up to the turkey. To his surprise, (and Julie’s) the turkey did an immediate 180 and took after Sparty, running full speed to the sliding door which Julie had managed to close behind Sparty just in time. Over the years, he and Julie spent hours in our backyard, where he never let Julie get too far out of his sight.

Over the past several months, it became clear to us that Sparty was slowing down, losing much of his hearing and eyesight, and he began experiencing seizures. For a dog who seemed almost indestructible, he was beginning to show his age, and he wanted to be by our side continuously. While we are glad he is now at peace, we miss him immensely.

I cannot begin to properly thank Dr. Ron Green and his staff at Heartland Vet Clinic, all the staff at Paws-a-Palooza (now Lucky Dogs), and everyone who has reached out to us to offer their condolences. Our pets are very special members of our families, and the impact of their loss is real. As we move into the holiday season, I hope we all take a moment to reflect on how important each of your family members is to you. We never know how much time any of us have remaining on this earth. Take some time to enjoy life and show your gratitude for those who are having a positive impact on your life.

I will be back to you next week for the latest in Legislative hearings and how the upcoming session is shaping up.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

I want to start my comments this week by taking a moment to honor our Veterans in advance of Veterans Day.

Veterans Day was established in 1926 to acknowledge the sacrifices of those who served in America’s military. Its mission is different than Memorial Day, which was established to remember those who gave their lives in the line of duty.

A Veterans Day National Ceremony is held every year on November 11, at Arlington National Cemetery in Arlington, Virginia. The ceremony begins at 11:00 a.m. when a wreath is laid on the Tomb of the Unknown Soldier before a parade of colors by veterans’ organizations and remarks from dignitaries. The time and date of this observation coincide with the cessation of fighting on the Western Front of World War I at 11:00 a.m. on November 11, 1918. Veterans Day is easily remembered as being observed on the eleventh hour of the 11^th day of the 11^th month. Each Veterans Day should be a time when Americans stop and thank the brave men and women who have risked their lives for the United States of America.

Please take a moment this weekend to say thank you to a veteran.

As your State Senator, I continue to look for ways to make the lives of our Veterans better. I am hopeful that we can make changes to the Homestead Exemption to allow Veterans to receive a property tax exemption equal to their degree of disability as opposed to the current law that only allows those Veterans who are 100% disabled to receive a Homestead Exemption. I am also working with Lincoln County Commissioner Micaela Wuehler to expand access to emergency funding for all veterans, not just those who served during a time of war. I am proud that so many of our elected leaders in Nebraska make showing our appreciation for veterans a priority.

I continue to spend some time in Lincoln each week, attending interim study hearings and meeting with stakeholders to fine-tune legislation for the coming session. Last week, I met with the health insurance lobbyists to continue negotiating a compromise to move LB32 (related to Medicare supplement insurance policies) forward this session. As with most legislation, there are many factors to consider, and in the end, finding common ground and working honestly to resolve obstacles is important if we want to get the best outcome. I am very pleased that these discussions are progressing, and the industry is genuinely interested in finding a solution. My goal is to get those under age 65 with disabilities covered by insurance and a workable solution for those under age 65 who suffer from End State Renal Disease (ESRD). At the same time, it’s also important to keep premium costs low for the remainder of those covered by Medicare Supplement policies. I am optimistic that we can find a path forward.

This week, I will be attending a legislative hearing for LR242, which will examine methods to promote the development of a competitive electric vehicle charging market in Nebraska and the creation of an electric infrastructure to support such a market. I plan to work with Senator Eliot Bostar to introduce a bill this coming session to gain access to Nebraska’s allocation of the federal National Electric Vehicle Infrastructure (NEVI) funds to build out charging stations, as well as other measures that might be necessary to protect road funding and regulate charging infrastructure. The timing of changes to make our federal funding request is of the essence, so having a hearing now will help resolve the issues between all the interested parties so that the bill can move quickly this coming session.

Finally, I had the pleasure of attending the Sandhills Symphony Legacy Concert on Sunday, where the group celebrated 60 years of music. Julie has played bassoon in the Symphony for many years, and our children also participated when they were in high school. The Symphony also honored Kay Toillion, who has taught music and string performance for decades. Our daughter, Mary, was fortunate to have Kay as a violin teacher growing up, and she is just one of the children Kay has touched with her love of music. Educators have a tremendous capacity to shape our children, and we are blessed to have many wonderful teachers throughout District 42!

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

Once again, I spent most of last week in Lincoln, attending hearings and working with my legislative staff on our plans for the coming session. One of the hearings that I attended was for LR171, which I introduced to study the need for rebasing Medicaid funding for behavioral health.

I also attended the hearing for LR203, which my friend and fellow Senator Myron Dorn introduced to study how the state of Nebraska can ensure it has effective emergency medical services in rural communities. Although this was a legislative study, it will likely result in a bill to tackle the issues facing EMS in rural Nebraska. Nebraska is one of three states with the highest rates of rural residents living more than a 25-mile drive from first responders. This is glaringly apparent when you consider our rural residents in District 42. This is an everyday circumstance for residents in Thomas and Hooker Counties. To add insult to injury, current EMS personnel are aging, and finding their replacements is increasingly challenging.

In addition to challenges in recruiting first responders, training is also a barrier. Consider, for example, that even volunteer EMTs must obtain 60 hours of training over six months, and they need continuing education to maintain licensing. At last count, there were approximately 13,000 volunteer firefighters and about 15,000 volunteer EMS providers. However, the state has lost 60 EMRs and 60 EMTs over the past five years. This issue is real, and I believe needs to be dealt with sooner rather than later. I plan to join Senator Dorn in getting legislation introduced to begin addressing this problem. Rural Nebraska cannot grow if we cannot provide quality, affordable health care.

In addition to attending the hearings at the Capitol, I also spent time with my legislative staff reviewing our plans for the next legislative session. Given the number of bills introduced during the last session and that we are now entering the short 60-day session in 2024, it will be very difficult to get new bills through the process, especially if they are controversial or have a fiscal note. As we enter the next session, it is important to have a clear path forward for each bill you choose to back because any bills still unresolved at the end of the 2024 session will automatically die.

As I have previously announced, my personal priority bill in 2024 will be LB31, the two-person train crew bill. I also plan to move the second bill I introduced in the last session, LB32, related to Medigap coverage. LB32 stalled in committee due to the intense objections by the insurance industry. We reached an agreement that they would personally work with me between sessions to work out a compromise. They have offered a compromise, and I’m optimistic we can reach an agreement before January. In the end, I want to get this bill included in the Banking Commerce and Insurance Committee priority bill to ensure that it passes this year.

I have several other pieces of Legislation that are also on my radar. First, we must improve Medicaid funding so medical providers can provide the necessary care for those in need while keeping their doors open. This includes hospitals, nursing homes, assisted living facilities, behavioral health providers, and physicians providing care to patients covered by Medicaid. Second, it is time to consider assisting communities dealing with the problems resulting from dead and dying trees due to the Emerald Ash Borer. Finally, I would like to see changes to the Homestead Exemption. I believe disabled veterans should receive a prorated Homestead Exemption if they are not 100% disabled in an amount equal to the percentage of their disability. I also want to significantly raise the maximum home value to qualify to protect seniors who have lost their Homestead Exemption because their property valuations increased.

Julie and I closed out the week by attending the annual Seneca Turkey Dinner & Bazaar. We had the opportunity to attend last year and decided it was such a great event we had to make it an annual trip! It did not disappoint. Just another example of how a small, unincorporated village can bring area residents together for great food and fellowship. Amazing event!

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.

I spent this past Thursday in Lincoln at the Governor’s “Property Valuation Roundtable,” along with fellow western Nebraska Senator Teresa Ibach. This round table is a cross-section of business leaders and State Senators working on a more equitable property tax plan that better shares the tax load between property classes of real estate and equitably distributes the tax burden among all taxpayers.

As I pointed out in a previous article, three primary types of taxes in the state fund most of the needs of state and local taxing authorities. Property taxes account for the lion’s share of the $12 billion needed to achieve this funding. Approximately $5 billion is generated from property taxes, just under $4 billion from income taxes, and another $2 billion from sales taxes. The balance is raised from inheritance taxes, gas taxes, excise taxes, etc.

It is important to remember that ALL property taxes are assessed LOCALLY. The State does not receive property tax revenue.

All property taxes are assessed by local political subdivisions, the largest being the public school system. Each local political subdivision with taxing authority has a locally elected board that resides in the subdivision. Because of that, you, the local voter, can elect who represents you on that board. Those boards, in turn, select who will lead those organizations. The system was set up that way so that those living in these political subdivisions decide how much they want to spend.

Cities and villages can also charge a sales tax (referred to as a “local option sales tax”) since that tax is above and beyond the 5.5% charged by the state. The local option sales tax stays with the municipality and allows them to offset some of their property tax reliance. Counties are the sole beneficiaries of inheritance taxes, which can help offset their property tax ask. The State of Nebraska relies primarily on personal and corporate income taxes and sales tax (5.5%), as well as user fees, to fund the bulk of its funding needs.

From the time that the sales tax was first introduced in Nebraska, the plan was to have sales, income, and property taxes each generate approximately 1/3 of the total funding needs. However, over the years, sales taxes have lagged and property taxes have soared, causing the imbalance we have today. The Governor’s working group is working on a plan that will bring balance back to the system.

The Legislature has already begun this process by taking Community Colleges off the property tax rolls and by providing more direct aid to public schools to help reduce their property tax asks. Additionally, the State provides a property tax credit (shown on your property tax statement) and an income tax rebate that equaled 30% of the amount you paid in property taxes to your local public school district and community college last year. You receive the rebate even if you do not pay state income taxes. With these two credits, real progress has already been made. However, we believe that there needs to be at least another $1 billion in property tax savings to balance property, income, and sales taxes.

I know that there are some who want to abandon our current forms of taxation altogether in exchange for a consumption tax. Although I understand the appeal of this concept, I have several concerns with the EPIC tax proposal being circulated. First, this concept is totally untested, yet the ballot initiative would mandate it in our constitution. Second, there is conflicting data about how high the consumption tax rate would have to be, particularly if we begin to lose businesses that can operate for less in another state. Third, although implementation will be up to the Legislature, it has been suggested that one or two unelected commissions would decide how the revenue would be distributed across the State. I am concerned about totally eliminating local control for budgeting and spending. When the cost per student in rural schools is higher than the urban areas, can we really expect fair funding? What about our roads? Will we be forced to consolidate our county seats as well as our schools? Who would you complain to if an unelected board was in charge? If we want to consolidate to control costs, I would prefer to make that decision locally.

I am sensitive to the property tax burden felt by Nebraskans, particularly our agricultural producers. I truly believe the Legislature has made large strides in recent years in addressing this problem. We should give some time for these measures to take effect, and continue exploring ways to broaden our sales tax base before we take a drastic measure like changing our constitution.

I look forward to continuing to hear from you regarding issues that are important to you. It is a privilege to serve as your State Senator, and I will continue to give my full effort to make a positive difference for the District and the State. You can reach me at mjacobson@leg.ne.gov or by calling my legislative office at 402-471-2729.