Monday, March 23, marks Day 48 of the 60-day session. The Legislature will meet for four days each of the next three weeks, and then could return on April 17 for Day 60 to discuss any remaining veto overrides. This schedule leaves little time to debate all the remaining priority bills, especially those being considered for the first time.

The Speaker has scheduled five bills to start Monday’s session that are “consent calendar” bills. To qualify for the consent calendar, a bill must have had no opposition testimony, been unanimously voted out of committee, and not create a new program. These bills generally have strong support and garner very little debate. Debate on consent calendar bills is also limited to no more than 15 minutes before a vote is taken. Only one committee amendment is allowed for the bill to move forward.

My LB525 is also scheduled for Monday. LB525 is my personal priority bill that creates the first-of-its-kind Ag data privacy protection for agricultural producers. The bill has strong support from the ag community and should pass with limited debate. I did allow Senator Bostar to add his AI bill to help him get it across the finish line. Getting this bill scheduled is huge, given the limited time remaining in the session.

The Agriculture Committee held a hearing this past week on AM2503, which changes fees and surcharges under the Brand Law. This amendment would be added to and replace the introduced version of LB1187. AM1187 was prioritized by Senator Dorn and will be the only viable brand bill this year. The committee is expected to meet on Monday in executive session to consider approval of AM2503 or any additional changes. This amendment is very controversial and, unless there is a compromise that all parties can agree to, the bill will remain controversial and have a hard time getting scheduled by the Speaker since it would likely be filibustered through all stages of debate. However, if a compromise can be reached, the bill would certainly be scheduled since it could get approved with little debate, and we could dispose of an issue that has taken multiple years to resolve. It will be up to the Agriculture Committee to make the right decision.

Last week was dominated by debate over the budget. After all the debate over many issues, the one issue that stands in the way of a final budget vote is the issue of stopgap funding for opportunity scholarships for low-income students. The question is whether the Legislature should fund one year, approximately $3.5 million, of these scholarships to fill the gap between now and when the federal tax credits take effect. This was included in the original budget proposal but was pulled at the last minute by the Appropriations Committee chair because the votes were not there to get cloture on the budget if it was included. In the end, several conservative Senators pushed back by not voting for cloture because it was not included, and the cloture vote failed with only 19 “yes” votes.

There were various reasons for senators voting the way they did on the budget, but opportunity scholarships played the biggest role. The Speaker and I have visited, and he will bring the budget bill (LB1071) back this week once a path forward is negotiated. In the end, I will vote in favor of the budget regardless of how these negotiations turn out. The Legislature has one responsibility: to pass a balanced budget.

Finally, I want to express my ongoing gratitude to all of the firefighters and first responders, paid and volunteer, who are working on the wildfires in Nebraska. It is also so heartwarming to see the outpouring of donations to those affected by the fires, especially for our ag producers. Our resiliency and sense of community are what make us Nebraskans, and we will be dealing with the impacts of these fires for months and years to come.

It continues to be a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

As we begin the week with 17 legislative days remaining, the two budget bills, LB1071 (main budget bill) and LB1072 (fund transfer bill), both passed the first round of debate with several unresolved issues. Expect significant floor debate as we move to Select File. I fully anticipate that we will reach an agreement on a balanced final budget without wiping out our rainy day fund. But this next year needs to go much better than the last, as it relates to budget challenges.

There is limited room for big holes in the budget going forward. With that said, there have been proposals floated to slow the income tax cuts, flatten the property tax relief funding, and make other tax changes. I prefer to take steps to raise taxes – or slow tax reductions – only when it is clear we need to. Meanwhile, I prefer to trim as much fat as possible and evaluate where we need to go from there. It is easy to raise taxes when times get tough; it is hard to make real cuts. I have been asking political subdivisions to lower property taxes by cutting expenses; it would be hypocritical of me not to do the same.

As we fight about the budget in Lincoln, there are many in other parts of the state fighting a different battle. Last week, three major fires broke out in our part of the state. As of now, these fires are still burning and have already done incredible physical and economic damage, in addition to loss of life. In addition to the loss of human life, the number of cattle and newborn calves lost in the fires has yet to be tallied. With the ongoing windy and dry conditions, it is difficult to know how long it will take to contain the fires and how long the affected areas will need to fully recover. It will take at least a year for pastures to be fit for grazing again. Between current hay supplies lost, along with the summer grazing and haying damaged, the cost to producers is overwhelming. Given the limited options for producers short of feed, they will need to make hard choices about their remaining herd size. At a time when cow prices are at all-time highs, this disaster cannot have happened at a worse time.

I cannot begin to sufficiently acknowledge the overwhelming effort displayed by all the firefighters, law enforcement, and other emergency responders who have stepped up to take on this enormous challenge. It is still amazing to me that we have volunteers who are willing to donate their time and risk their lives to protect people and property. It is also heartwarming to see that departments from across the state are sending people and equipment to assist with the effort. Even the Omaha Fire Department and Lincoln Fire and Rescue have decided to deploy personnel and equipment to the area to provide additional assistance. This is a rare step and speaks to the culture of Nebraska. I am glad to see that kind of cooperation from those in the urban areas of the state.

I’d like to remind the public that one of the best ways we can help those responding to these fires is to heed evacuation orders, barricades, and other directions from emergency personnel. I know many people are anxious to see the extent of the damage firsthand or may be hesitant to leave their homes; however, we create more risk for responders when the public gets in the way. That also goes for elected officials like me who need to stay away from the front lines unless we can use that presence to bring help. I am staying up to date on the status of the damage and will remain available to help when I can.

On a more positive note, I am happy to congratulate Jeff and Shae Caldwell of North Platte on being named the 2025 Champion of Small Business by the Nebraska Business Development Center. Jeff and Shae have been leaders in North Platte for several years, developing businesses that have made a huge impact on the area economy. This is especially impressive when you consider that Shae has been battling cancer and yet is still focused on how she can make a difference in building the local economy. I also want to thank them for allowing my legislative aide, Tori, to sit with them at the awards ceremony in my place. She told me she felt like a celebrity sitting with them, which is no surprise given their warm personalities. Thank you, Jeff and Shae, for making a difference.

It continues to be a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

I want to begin my article this week by paying tribute to Sergeant 1^st Class Noah Tietjens of Bellevue, Nebraska, who lost his life while serving his country when he was killed in an unmanned drone attack at the Port of Shuaiba in Kuwait. Five others also lost their lives during that attack. This is a reminder of why we can never spend enough time honoring our active-duty military and veterans and thanking them for their service. We forget that our military men and women literally put their lives on the line to protect our freedoms and our safety here in the United States. Thank you again to Sgt. Tietjens, all those who served our country, and their families! You deserve our respect and our support.

Monday will mark Day 40 of the 60-day session and the beginning of legislative debate on the two budget bills. The Appropriations Committee distributed its budget proposal, which is short by anywhere from $125 to $ 140 million based on the most recent Economic Forecasting Board projections. This deficit will need to be reconciled on the floor of the Legislature over the next ten legislative days.

Everyone has their own ideas as to how to solve our budget challenges, but the real question that separates the two general solutions is a matter of philosophy: Do you determine the amount of spending needed and solve for the revenue? Or, do you determine what revenue is available and solve for the spending cuts? This seems simple, but a disagreement over approach has divided Senators into two camps that may struggle to reach an agreement.

I fall more in the camp of finding more cuts. Some have suggested we should pause the existing policies decreasing our income tax rate. However, history has shown us that when we temporarily pause tax reductions, the pause generally becomes permanent, since there is always a place to spend any revenue on the table. I was prepared to vote to increase the cigarette (and vape) tax because our current tax is well below most states and is a huge contributor to medical costs. Our state Medicaid costs will increase by $71 million from last year alone; the tax increase proposed would have brought in nearly $50 million annually. I am a believer that linking revenue sources to revenue users is good. Why should nonsmokers pay for the medical costs of smokers and vapers?

I am also a firm supporter of preserving funding for the Perkins County Canal and the prison, and I support keeping the state income tax competitive with neighboring states. I am likewise firmly committed to keeping our property tax relief funds in place. I would support certain sales tax exemption repeals if they were for nonessential and non-business input expenses. This would include pop and candy.

There are those who take a more “purest” approach to tax policy and are opposed to any new taxes or, conversely, to any specific spending cuts. My hope is that we can rebalance our tax burdens; our property taxes are too high, state income tax reductions should be preserved, and new sales taxes should be imposed to offset reductions in other taxes.

All told, however, rebalancing can only take us so far. We will not be able to tax or cut our way to prosperity. We must grow our tax base. We need more people, more high-paying jobs, and more infrastructure to support growth. The tax base increases when more houses are built, businesses grow, and the population increases. We have approximately two million people who call Nebraska home. If we can grow our population at a faster pace, we can stay ahead of the spending pressures we are facing at all levels of government. Should the Union Pacific merger be approved, and they grow their Omaha employment base by over 500 employees making over $100,000 per year, we would make a huge dent in our needed revenue growth. There is a bill in the Legislature, LB1165, that will incentivize UP executives in the Atlanta office to relocate to Nebraska. I will support this bill because it will cost the state nothing if they don’t meet the thresholds outlined in the legislation, but if they hit the targets, it will pay for itself many times over.

It continues to be a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

When the Legislature reconvenes on Tuesday, we will begin the 36^th day of the 60-day session. We will also begin all-day debate since committee bill hearings ended this past Friday. Even with all-day debate, it will be a challenge to move all the remaining priority bills with only 24 days remaining. The Speaker has reserved ten days to debate the budget bills, which must be approved by Day 50. Given the latest Forecasting Board revenue projections that added another $175 million to the deficit, the final changes to the budget will be difficult and painful.

It is important to understand that the Legislature creates a two-year, biennial budget in the odd-numbered years, and the budget must be balanced. The spending approved must not exceed the amount of revenue projected to be available by the Economic Forecasting Board in their most recent meeting prior to the end of the session. This frequently results in a mid-biennium budget adjustment in the even-numbered years, like what we are working on this year.

Some have asked me how the Legislature could be facing a $471 million deficit (prior to the most recent projection). The answer is simple: the Forecasting Board meets in October of each year to update its projections. These projections include state economic changes, as well as federal changes in tax laws. This year’s projections were negatively impacted by nearly $250 million when the One Big Beautiful Bill was approved by Congress. Keep in mind that our tax code is impacted by the federal tax changes. This means that the tax savings at the federal level also lowered taxes to Nebraska residents at the state level. This is not a bad thing for taxpayers, but it did leave a hole in our budget.

Based on discussions I have had with Senator Clements, who chairs the Appropriations Committee, we will likely need to tap the state’s “rainy day fund” to account for the latest forecast. However, the principal in the Perkins County Canal Fund will remain intact, as well as the prison construction fund. There will also be no changes to the last step down in the state’s income tax rate reductions. There will be additional cuts to various programs supported by many constituents. I have made it clear, however, that I strongly oppose any further reductions to the Veterans’ Assistance Fund. Preserving this fund is one of my highest priorities.

On a positive note, LB525, the Ag Data Privacy Act that I introduced on behalf of the Governor last session, was amended and brought back this year. After making several changes following the interim study this fall, the bill was re-heard by the Banking, Commerce, and Insurance Committee for advancement. The bill was voted out of committee on a vote of 8-0. I really appreciated the strong testimony from the Farm Bureau and the Nebraska Corn Growers Association at the hearing. I have named the bill my personal priority bill this session and expect it to be scheduled for floor debate very soon. This bill is the first of its kind in any state and will likely serve as a model for others to follow. The bill is heavily weighted to crop data, but also includes livestock data privacy. I fully expect changes to be made in future years, but this is a solid start to protecting producer data from others profiting from their personal data without prior permission.

In closing this week, I want to congratulate Kent Miller on a very distinguished 53-year career with the Twin Platte Natural Resources District. Kent has been a strong supporter of conservation programs and has helped shape conservation and water policy throughout the state. But for me, Kent has been a good friend and someone I could always call with any questions about water conservation policy. He will be hard to replace, but I am sure he will remain a phone call away.

It continues to be a privilege to represent you in the Nebraska Legislature, and I look forward to hearing from you regarding issues that are important to you. I can be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

We are officially at the halfway point of the session. Committees will hold their final bill hearings this week, and we will begin all-day floor debate on Monday, March 2. All priority bills were named this week, so it is unlikely that any bill not already on Select File or Final Reading without a priority designation will be heard, unless it’s attached to another priority bill. Any bills not passed into law will automatically die at the end of the regular session.

I am glad that I have already passed three bills and have a path forward on the rest. My priority bill this session is LB525, the Ag Data Privacy Act. It was passed out of committee 8-0 and should move quickly through the process since most of the ag groups have expressed support for the bill. The original bill was amended and replaced by AM2076, which was the result of all the work done over the interim.

In addition to passing bills I introduced, I continue to focus my time on watching bills that could be detrimental to the residents of District 42. This past week, a bill introduced by Senator Ben Hansen, LB1258, the Livestock Protection Act, was heard before the Agriculture Committee. The bill, among other things, would disband the Brand Committee and have the Department of Agriculture take over supervision of branding. The entire state would be subject to the Act, but branding and brand inspections would be totally voluntary. The true intent of the bill would be to totally gut brand inspection as we know it today. This bill came on the heels of Senator Ibach’s LB646 from last year, which would have effectively removed commercial feedyards in the brand inspection area from most of the requirements of brand inspection. Senator Storer and I led a filibuster to stop LB646 last year and worked to amend the bill to lower commercial feedlot fees, but require them to stay under all other requirements. The bill stalled on Final Reading last year and did not pass.

I believe that LB1258 this year was more of a Trojan Horse that was meant to be so objectionable that those opposed to LB646 would welcome its provisions as a more reasonable alternative. Thanks to the strong turnout of many in District 42 and throughout the Sandhills, LB1258 will likely not move forward.

Another bill heard that day was Senator DeKay’s LB1187, which would simply change the fee schedule for brand inspections by allowing the brand committee to raise the maximum inspection fee from $1.10 per head to $1.50, eliminate the mileage fee, and allow a per-stop fee. This bill is generally accepted by the industry and was prioritized by Senator Myron Dorn. Senator Dorn is serving in his eighth year and is a retired farmer and feeder near Adams, NE. Senator Dorn is a good Senator who sits next to me in the chamber. He is a good friend and a very levelheaded person.

Senator Storer and I have worked with him and industry partners to amend LB1187 to implement the original changes we wanted in LB646 last year. Senator Ibach is working to amend the bill to incorporate many of the original parts of LB646. LB646 has no priority, so the only mechanism to carry changes to the brand laws this year will be through LB1187. I have been working closely with Senator DeKay to strike a reasonable balance with this bill. I am hopeful that these changes carry the day when this bill gets to the floor. This issue has really caused a divide within the industry. Over the years, it always has. I do find it interesting that many unlikely groups have aligned to fight the Hansen bill. I hope we can get to a good resolution in the end.

I also want to mention that we had very good representation from District 42, who took the time to show up and testify. You made a difference. From my standpoint, I was unable to attend earlier due to chairing the Banking, Commerce, and Insurance Committee that meets at the same time, but I did attend near the end of the hearing and was able to get a good debriefing from others in attendance. I heard that several committee members were less than respectful to many of the opposition testifiers. I want to apologize for them. It is their job to listen, and the hearing is the public’s way to voice their opinions.

It is a pleasure serving as your State Senator. I enjoy the challenge and will continue to do my best to serve the interests of District 42. Please continue to reach out to me about issues important to you at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

This week begins with the Legislature in recess to observe Presidents’ Day on Monday, February 16. The Banking, Commerce, and Insurance Committee will hear six bills on Tuesday, beginning with a hearing on AM2706, which is a white copy amendment to LB525, the ag data bill that I introduced last session on behalf of the Governor. 

LB525 was not ready for prime time last year, so I introduced an interim study to get more input last summer and fall. Since no other state has data privacy laws specific to agricultural data, getting it right the first time is a huge challenge. The bill is intended to make clear that producers are the “owner” of the data they produce from their operations and that providers of the software and others cannot sell that data without permission of the owner. This concept seems simple, but putting this into statute is more complicated. I have always believed that when you are entering uncharted territory, it is best to take it slow. The more complex you make a bill, the more likely the bill will need to change later. I prefer to pass a bill on which we can get broad agreement, then add to it as circumstances dictate. 

So far, the amendment has gotten great reviews, but there are always those who don’t think it goes far enough or goes too far. Finding that happy medium is hard to do. Nonetheless, I am optimistic that the bill will move forward, and I will likely name it as my personal priority bill.

Also on Tuesday, the Agriculture Committee will hold a hearing on two bills, both dealing with Nebraska’s brand laws. The first is LB1187, sponsored by committee chair Barry DeKay. The bill raises the statutory cap on the per-head inspection fee from $1.10 to $1.50, removes the mileage charge component from the fee, and reverts the law back to the original fee of up to $30/stop. It seems like a reasonable change. However, the second bill is Senator Ben Hansen’s LB1258. His bill would rename the Livestock Brand Act as the Livestock Protection Act, eliminate the Brand Committee, and completely change cattle branding as we know it today. Branding would be voluntary and under the supervision of the Department of Agriculture. The bill is a very bad bill for residents of the four counties north of North Platte in my District. Senator Storer and I have helped coordinate testifiers to attend Tuesday’s bill hearings. I am also encouraging Senator DeKay to take his time moving this bill. Tuesday will be a big day.

The end of this week will mark the halfway point of the 60 Day session. There is a definite possibility that there will not be enough time left for every priority bill to be heard. With that said, it will be hard to get any non-priority bills scheduled after this week. In many ways, this is a good thing because there are fewer bills that need my attention and review. I often get asked by constituents about certain bills that have been introduced. My standard answer at this point is: if the bill is not a priority bill (or included in a committee amendment to a priority bill), or out of committee, it likely is not going anywhere this year. Furthermore, any bill that is not voted on this year will die at the end of the session. For many bills, this is the right thing.

I must say, I enjoyed the long weekend in Lincoln with my new grandson. It is hard to ever describe the feeling of the birth of your first grandchild. He is perfect in every way. Our daughter Mary made every sacrifice possible to ensure he is as healthy as possible and ready for the life ahead. His name is Dennis Michael Vaggalis, and since his father and grandfather are also named Dennis, we are calling him “Tripp.”

It is a pleasure serving as your State Senator. I enjoy the challenge and will continue to do my best to serve the interests of District 42. Please continue to reach out to me about issues important to you at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

Over the last several weeks, I have heard from employers across District 42 who are trying to do the right thing. They want to pay fair wages, keep hard-working employees, and continue serving their communities. I have also heard from parents and young people who want what we all want: the opportunity to work, gain experience, and build a future.

That is why the Legislature became involved in the minimum wage discussion this session.

On January 1, 2026, Nebraska’s minimum wage reached fifteen dollars per hour as a result of a voter-approved initiative passed in 2022. That initiative also scheduled future increases tied to inflation. For many families, higher wages are important and meaningful. But for many small employers, especially in rural Nebraska, these changes have created real pressure.

In much of our state, businesses operate on thin margins. Customer volume is lower than in large cities. Prices can’t always be increased without risking losing customers. Labor pools are shrinking, and competition for workers is already high. When wages rise at the same time as utilities, insurance, supplies, and interest rates, some small employers simply cannot absorb the costs. The result is not always higher pay. Sometimes it is fewer hours, fewer jobs, or worse, businesses closing altogether.

When a small business closes in a small town, the impact reaches far beyond that storefront. Jobs are lost. Young people miss out on their first job opportunities. Communities lose essential services residents depend on. Once those doors close, they often never reopen.

The 2022 ballot initiative placed Nebraska on an automatic path of wage increases driven by inflation. While well-intentioned, automatic increases do not account for the economic realities many small employers face. Inflation can change quickly, and businesses cannot always adjust at the same pace. Wage policy that runs on autopilot may be simple on paper, but it does not reflect how fragile many rural businesses truly are.

This is what prompted legislative debate and ultimately the passage of LB 258.

The bill keeps the current fifteen-dollar minimum wage for adults in place for 2026, but it changes what happens after that. Instead of future increases being tied to inflation, the bill sets predictable, modest annual increases of one point seven five percent beginning in 2027. Predictability matters. It allows employers to plan, budget, and make informed decisions about hiring and expansion without guessing next year’s increase.

The bill also establishes a separate minimum wage for fourteen and fifteen-year-olds. This provision is intended to protect entry-level job opportunities. First jobs are where young people learn responsibility and basic work skills. If it becomes too costly to hire inexperienced workers, employers are less likely to take that chance. The result can be fewer opportunities for young people to enter the workforce at all.

There is also a broader question that deserves honest discussion. What is minimum wage meant to be, and how do we decide what dollar amount qualifies as minimum? A household budget in rural Nebraska looks very different from one in an urban area. A small business in a town of a few hundred people operates under very different conditions than a large employer in a major city.

Minimum wage was never intended to be a long-term career wage. It was meant to serve as a starting point as people gain experience, develop skills, and move into higher-paying roles. That progress depends on opportunity. Opportunity arises from businesses that can stay open, hire locally, and invest in their employees over time.

The message I hear most often from small employers in District 42 is clear. They want to hire workers and expand their business. However, they struggle to keep up with rapidly increasing costs.

That concern should matter to everyone. When small employers cannot afford to hire, people lose access to jobs. When people lose access to jobs, families lose stability. When families lose stability, communities lose population and momentum.

My goal is a Nebraska where people can earn more, keep more of what they earn, and find opportunity close to home. Achieving that goal requires policies that recognize the realities faced by rural communities and small businesses, not just those in larger cities.

I will continue to address this issue by listening to employers, employees, and families across District 42 and by weighing what policies mean not only today but also for the long-term health of our communities. It is a pleasure serving as your State Senator. I enjoy the challenge and will continue to do my best to serve the interests of District 42. Please continue to reach out to me about issues important to you at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

Monday marks Day 18 of the 60-day legislative session. We are still having floor debate every morning and then moving to hearings beginning every afternoon. Hearings will end on February 27 (Day 35), and we will then proceed to all-day floor debate for the remainder of the session. As a reminder, every bill introduced gets a hearing, but the committee of jurisdiction must vote to send the bill to the floor after the hearing before the Speaker can schedule it for floor debate. If the committee chair chooses not to hold a vote on a bill heard in committee, the bill does not move.

With over 550 bills and constitutional amendments introduced this year, it will soon take a “priority” designation to have a bill heard on the floor. If your bill was fortunate enough to get heard in committee and voted out early, it may have been scheduled for floor debate by the Speaker if the bill was voted out of committee unanimously and would likely not be controversial on the floor. This will continue if there are no priority bills pending scheduling.

Committee and individual Senator priority designations must be made by February 19. Those bills will get priority for scheduling before other non-priority bills. I am fortunate to have four bills heard on the floor so far without any priority designation. All four bills had no opposition, so I expect them to keep moving quickly through the process.

On Monday, I will present LB835 to the Banking, Commerce, and Insurance Committee. The bill makes changes to the fees and certain notices by the Secretary of State. I worked with Secretary of State Bob Evenen on this bill to align fees for business-related services his agency provides with costs, reducing reliance on tax dollars. On Tuesday, I will present LB1130 to the Urban Affairs Committee, a bill I was asked to introduce that would allow neighborhoods within a municipality to create a Community Improvement District. I think that this bill can add another tool in the toolbox for communities for economic development, but I would likely need the Urban Affairs Committee to include the bill in their committee priority bill to move it this year.

A replacement amendment for my LB525, the ag data privacy bill, will be heard before the Banking, Commerce, and Insurance Committee on February 17. I will likely name this bill as my personal priority bill if there is no other path forward this year. I expect the amendment to have strong support.

This past week, we debated Senator Hardin’s LB538, which requires policies and training related to discrimination and antisemitism. Although I strongly support the cause, the bill creates a mandate for K-12 public schools, as well as post-secondary institutions. It also requires the Coordination Commission on Postsecondary Education to employ an executive director and other employees to designate a Title VI Coordinator.

As much as I agree with the intent and need, I generally don’t support unfunded mandates, especially during this time. The bill advanced with 42 votes, but I will continue to evaluate my position between now and Select File. There are many well-intentioned bills heard before the Legislature, but when local funding is required, I tend not to support them because we are telling political subdivisions, on the one hand, to reduce spending to provide property tax relief, yet passing bills that require them to spend more. We cannot have it both ways.

I also want you to know that I am opposed to diverting dollars away from Nebraska’s Veterans Aid Trust Fund. This proposal is part of the budget bills, and I hope it will be fixed prior to the budget coming to the floor. I am working with the Appropriations Committee members to stop this transfer. Once the bill reaches the floor, it will be harder to remove the sweep from the bill.

I also want to thank Lincoln County’s Veterans Service Officer, Tom Gann, for stopping by my office with his wife to visit last week. I have great respect for Tom and hope that everyone knows how fortunate Lincoln County is to have him in this position.

It is a pleasure serving as your State Senator. I enjoy the challenge and will continue to do my best to serve the interests of District 42. Please continue to reach out to me about issues important to you at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

Last week was shortened due to the Martin Luther King holiday on Monday, but it was a busy week in the Legislature as we began afternoon committee hearings. Since the Banking, Commerce, and Insurance Committee meets on Monday and Tuesday, we only met on Tuesday this week. I had three of my bills scheduled for hearings that day, as I mentioned last week. As predicted, all three bills were voted out of the committee unanimously and sent to the Speaker for floor debate. I later met with the Speaker to see how quickly the bills can get scheduled. He was optimistic that they could be scheduled as early as this week since the remaining carryover bills from last year are all controversial bills that will likely take eight hours of debate.

Given the limited time we have for floor debate, and the fact that over 500 bills have been introduced this session, debate time will be precious. I fully expect the Speaker to require a priority designation for bills going forward to be scheduled for debate, or for bills to have been voted out of committee unanimously and noncontroversial. My three bills fit that requirement. Of the three bills, I would prioritize the rail park bill, if necessary, to keep it moving.

LB525 is the agricultural data bill I introduced last year on behalf of the Governor. It needed significant changes, so I held an interim study earlier during the fall and have now introduced a “white copy” amendment to completely rewrite the bill and make important changes. We will hold a hearing on the amendment in early February, and it could be a bill I use my priority designation on this session. The bill is important to the Governor and has been widely endorsed by most farm organizations.

Although there is other work to be done as well, rebalancing the budget is going to be a huge task for the Appropriations Committee and the Legislature. Now that the Governor’s budget recommendations have been released, I have received many calls and emails from constituents who want certain programs protected from spending cuts. I have taken all the input into consideration and will keep it in mind as the process unfolds. I would also encourage individuals with a particular budget concern to reach out to members of the Appropriations Committee and provide information to the Committee – whether through in-person testimony or written comments through the Legislature’s comment portal. It is always very challenging to make changes to the budget on the floor, so getting changes made through the Appropriations Committee is the ideal situation.

The Appropriations Committee is the Legislature’s only five-day committee and is constantly evaluating the budget numbers as they receive input along the way. We’ll also know more about how big the balanced budget challenge is (currently an estimated $471 million shortfall) when the Forecasting Board meets again in February. It is unclear how the closure of the Tyson plant in Lexington will affect projections, in addition to the other data considered by the Board. We may see the shortfall grow before we reach the bottom.

Meanwhile, there are other bills introduced that will require a separate appropriation (i.e., have an “A” bill). The Appropriations Committee usually tries to reserve some money in the budget for these types of bills, but that’s much easier without such a large shortfall. I would not want to be a Senator carrying a bill that requires funding.

The Revenue Committee will also be exploring ways to improve revenues without increasing tax rates or adding new taxes. Growth is the best solution to accomplishing this.

As I look at bills introduced, I was disappointed to see that Senator Ben Hansen introduced LB1258, a bill to eliminate the Brand Committee and make substantial changes to the brand law. I strongly oppose the bill and believe it goes way too far. I will be joining Senator Storer in opposing this bill. I fully understand the degree to which cow/calf producers in the Nebraska Sandhills want to preserve the brand laws and the protections that they bring. There have been several meetings over the summer with the Brand Committee to make modifications to the fee schedules and the inspection processes that keep the integrity of the brand law in place while addressing the concerns raised last session. LB1258 radically changes the law and would gut the protections the brand law brings.

We will see if the bill is prioritized, but it will likely find its way back next year, even though Senator Hansen is term-limited.

It is a pleasure serving as your State Senator. I enjoy the challenge and will continue to do my best to serve the interests of District 42. Please continue to reach out to me about issues important to you at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

On Tuesday, January 20, we will begin Day 9 of the 60-day session and begin holding committee hearings in the afternoons. Most hearings will start at 1:30 p.m. each day. The mornings will be devoted to floor debate on carryover bills from last year that had unanimous committee support until 2026 bills begin to advance from committee.

The session began with a bang when Senator Machaela Cavanaugh removed several posters from the Capitol walls on Day 1 that were part of the 250^th celebration of our country’s founding. The posters were provided by conservative non-profit PragerU and approved for installation by the Capitol Commission, which manages the Capitol and its grounds. I was told Senator Cavanaugh made comments that she believed President Trump was behind the exhibit. She has publicly stated that she also believed no permission had been granted for the exhibit. In fairness, the posters were not damaged and were stored in her office, but they were removed from the wall along the south corridor of the Capitol near her office (and mine). This was all captured on the Capitol surveillance system. Her actions were met with strong opposition. However, she was not arrested or charged at the time.

This was happening about the same time the Executive Board was considering the expulsion of Senator Dan McKeon. In the end, Senator McKeon chose to resign before his expulsion vote was taken. Many believe that Senator Cavanaugh should face expulsion as well; however, they are two entirely different situations.

Senator McKeon’s proceedings dealt with violations of the Legislature’s workplace harassment policy. Changes made to the policy in the last few years strengthened protections against workplace harassment. Conversely, there is no specific legislative policy or penalties to address vandalism. This isn’t to say that Senator M. Cavanaugh might not face any consequences. Governor Pillen, as a member of the Capitol Commission, elevated the matter for outside legal investigation this week. The Lancaster County Sheriff’s office is investigating the situation and will work with the County Attorney to determine if any charges are appropriate. Stay tuned.

On Wednesday, Governor Pillen appointed Senator Fred Meyer to serve as the District 41 state Senator. Senator Meyer previously served in the body after then-Senator Tom Briese resigned to become State Treasurer. Senator Meyer will serve through the start of the session in January 2027 unless elected to the post. A District 41 special election will be held this year in conjunction with the regular Nebraska primary and general elections.

On the policy front, the Legislature debated two bills this past Friday that I opposed. The first bill, LB463, introduced by Senator Beau Ballard, would have required public schools to develop a cardiac arrest response plan, including the purchase of defibrillators. Originally, the bill included funding from a special fund, but that fund has been depleted, so no money was available. This created a classic unfunded mandate. I opposed the bill even if funding were available, but was especially opposed without the funding. The bill just barely moved forward with 25 votes, but it will need to survive two more rounds of debate. I will filibuster if necessary to stop this bill from passing.

The next item was a proposed Constitutional Amendment to require the state to reimburse cities and counties for any unfunded mandates. Although I oppose unfunded mandates and agree they should be avoided, passing a Constitutional Amendment that fails to define them is unwise. Who decides what policies are unfunded mandates? Who determines the appropriate reimbursement amount? This could lead to unprecedented spending and legal challenges. I was a “no” vote. The bill only got 23 votes, so it died for this session.

On Tuesday, I will have three of my bills up for public hearings in the Banking, Commerce, and Insurance Committee. One bill, LB717, updates banking laws to strengthen disclosures for finance companies and includes a variety of other provisions. LB718 deals with changing requirements for CPA certification. LB719 is a bill I brought for Lincoln County to amend the Rural Projects Act; it would allow the Rail Park to extend services, such as rail tracks and natural gas lines, on land owned by Union Pacific and still qualify for matching funds from the dollars already approved by the Legislature. I expect each bill to advance from the committee and be scheduled for floor debate very soon.

I am also pleased to announce that I submitted my paperwork this week to run for a second term. It has been a pleasure serving as your State Senator, and I look forward to the opportunity to serve District 42 for another four years.

The Legislature will continue with bill introduction on Tuesday and Wednesday. After Wednesday, only bills introduced on behalf of the Governor can be introduced. Please continue to reach out to me about issues important to you at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.