Thank you for visiting my website. It is an honor to represent the people of the 42nd legislative district in the Nebraska Unicameral Legislature.

You’ll find my contact information on the right side of this page, as well as a list of the bills I’ve introduced this session and the committees on which I serve. Please feel free to contact me and my staff about proposed legislation or any other issues you would like to address.

Sincerely,
Sen. Mike Jacobson

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.

The legislative session began last Wednesday with some extra twists. The hearing regarding Senator McKeon’s possible expulsion is scheduled for Monday, January 12, at 9:00 a.m. During the hearing, members of the Executive Board and the public will hear from Senator McKeon and the Legislature’s external counsel. They will each present their cases and take questions from the Executive Board. Following the hearing, I expect the Board will go into executive session to decide whether to forward the Legislative Resolution calling for expulsion to the floor. Should they do so, the Speaker would schedule the issue, and the full legislature would vote if he does not choose to leave on his own.

It is important to remember that this issue concerns whether Senator McKeon violated the Legislature’s Code of Conduct policy (essentially a human resources policy) and is not a legal proceeding or issue. The legal ramifications would not be part of the Legislature’s purview.

As many of you are aware, another Senator’s conduct also came under scrutiny during the Legislature’s first week back. Senator Machaela Cavenaugh removed posters placed on the Capitol walls by the Capitol Commission at the request of PragerU in celebration of the country’s 250^th anniversary. Capitol security footage captured the incident. Senator Jared Storm has called for a reprimand from the Executive Board, and Senator Cavanaugh has apologized for how she handled the exhibit, which she believed was in violation of the Capitol Commission’s display policies. I expect that the Executive Board will take steps to formally respond to her actions. However, although her actions were clearly inappropriate, they did not violate specific legislative policy. I will follow up on both these issues next week.

In terms of regular business, almost 250 bills or resolutions were introduced in the first three days of the session. Given the short session, the anticipated budget debate, and all the carryover bills from last year, there will be limited time available for debate. Any bill not passed this year will be indefinitely postponed at the end of the session, and we will start fresh in the new biennium. Senators will need to reintroduce any bills they wish to revisit when the 110^th Legislative Session convenes.

I personally introduced seven bills this week. Two bills deal with routine updates to the Department of Banking’s rules and fees charged, one deals with fee adjustments for the Secretary of State, and one deals with insurance updates. I also introduced a bill specifically to support the Hershey Rail Park. It would amend the existing program rules to allow grant funds to be used to extend rail track on leased land, which I believe will enable inland ports to better utilize grant funding.

Another bill updates laws to increase the ability to stop the financial exploitation of vulnerable adults, and a bill was introduced to increase regulations on non-bank financial institutions to better disclose finance charges. Finally, I introduced a bill to allow retailers to round cash transactions up or down to account for the elimination of pennies, since the federal government will no longer be issuing pennies going forward.

It is 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 new year, I will begin the last session of my first full term in the Nebraska Legislature. Over the past four years, I have not only recognized the impact that the Legislature can have on our everyday lives, but also the responsibility to represent you in a respectful, responsible way.

I recall the first session after I was appointed to the Legislature by then-Governor Ricketts. I had the privilege of sitting next to then-Speaker of the Legislature Mike Hilgers. I will never forget what he told me one day during a protracted filibuster debate. He could tell that my patience was being tried, so he told me that whenever he gets frustrated by what is happening on the floor, he leans back in his chair, looks at the amazing ceiling, and reminds himself how fortunate he is to serve in this body and the number of people counting on him to represent them. Then he finds the strength to push on. I have thought back to those words many times over the years. Mike and I continue to be good friends. The state is fortunate to have him as its Attorney General.

The legislative session begins on Wednesday, January 7, at 10:00 a.m. One of the first items of business will likely be a legislative resolution recommending the expulsion of Senator Dan McKeon from the Legislature. I know many of you have been following the press coverage of this issue. As a member of the Executive Board, I am limited in what I can share, but I can confirm that the facts will become clearer in the coming days.

The Executive Board voted unanimously to recommend Sen. McKeon’s expulsion, and Sen. Ben Hansen, as Chair, has prepared a legislative resolution to that effect. Like any other legislative resolution, once read across, it will be automatically sent to the Referencing Committee for referral to the committee of jurisdiction (the Executive Board). The Board will then schedule a public hearing, likely within the first couple of weeks of the session. At that time, more details about the Legislature’s investigation will be released, including evidence demonstrating a pattern of misconduct that is not isolated to a single incident. Members of the Executive Board will be able to ask questions during the public hearing as well. The Executive Board will then consider how it wants to proceed. If the Board votes to proceed, the legislative resolution would be sent to the Speaker and scheduled for debate on the floor at his discretion. It takes a two-thirds vote (33 votes) to expel a Senator following the floor debate.

It is important to remember that the matter before the Executive Board is primarily a human resources (HR) issue, not a criminal matter. If we receive a complaint from a legislative employee regarding improper contact, sexual statements, or any other conduct violation, we are obligated to investigate. If we find the complaint credible, we must conduct a full investigation to determine the facts and take appropriate action to ensure there is no hostile workplace environment. Following the Legislature’s March 2024 changes to its Code of Conduct, the rules are more targeted. It was an effort to be clearer that the Legislature has no tolerance for inappropriate behavior by its members.

Some have asked whether the Legislature should ever expel a member who was duly elected to service by the votes of a particular district. That is a very important question. The answer relates to the oath every Senator takes to uphold and abide by the Legislature’s rules. If a Senator fails to do so, you are at risk of expulsion. This is not a legal issue involving the courts, but rather an HR issue for the Legislature. The courts have their own rules and processes. If the parties wish to pursue court action, it is separate and distinct from legislative action. Just as someone could be fired from a job for improper conduct without a civil or criminal proceeding, so can the Legislature expel. Please also consider that this action is not taken lightly. My colleagues and I will continue to wrestle with what decision is right for the Legislature as the formal proceedings continue to unfold.

As Mike Hilgers so artfully reminded me, it is an honor and a privilege to serve as a State Senator. We must each take the responsibility of being a Senator seriously and conduct ourselves in ways that show respect to the office and our constituents, whether in a social setting, during grueling filibusters, or in the course of our everyday duties.

Please also consider that any action to expel is not taken lightly. My colleagues and I will continue to wrestle with what decision is right for the Legislature as the formal proceedings continue to unfold.

It is a pleasure serving as your State Senator. I have enjoyed 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 mjacobson@leg.ne.gov or 402-471-2729, particularly as the 2026 session begins.

As I begin this week’s article, I want to note that December 29, 2025, marks 50 years of marriage for Julie and me. It has been quite a ride from meeting in college to working together to build a life together that has taken us across the state to pursue opportunities that were placed in front of us along the way. We endured losing our first son (a premature baby) on our 10^th wedding anniversary and experienced the joy of adopting a daughter and a son a few years later. We are now expecting our first grandchild in the new year. I have survived cancer twice and can confirm that having a strong faith is the secret to getting through anything life sends your way. Julie and I are very blessed.

As we begin 2026 and another session of the Legislature, Senators are making final preparations to fine-tune bills they intend to introduce or advance this session. The Speaker has outlined his plan for scheduling bills. First, he plans to require all 2025 Priority Bills to be reprioritized (i.e., designated as a 2026 Priority Bill) to move forward. Given the budget deficit, he also plans to hold any bills that require an “A” bill (bills that need General Fund dollars) and the budget bills until after revenue-generating bills have been considered by the Legislature. Controversial bills that are likely to be filibustered will also be pushed to the end of the session, if considered at all. He knows that we will need a lot of time to hear bills intended to help balance the budget.

Since we are entering the second half of the 109^th Legislature, we will only meet for 60 session days, adjourning mid-April. The first 10 days of the session will be spent introducing new bills, with January 21 being the last day for bill introduction. These bills will be assigned to the committee of jurisdiction by the Referencing Committee, which has the same membership as the Executive Board. The committee chairs will then schedule each bill for a public hearing. Bills can then be sent to the Speaker for scheduling for General File debate.

In terms of bill carrying over from the 2025 session, there are six on Final Reading, six on Select File, and 66 on General File that were not scheduled for debate. Each committee also has bills that received a public hearing, but were not voted out of committee. Debate on carryover legislation will be scheduled even as new bills are introduced and heard in committee. For 2026, committees will begin holding afternoon bill hearings on January 20.

In addition to traditional legislation, the Legislature seems likely to start the session by considering action on other issues. It is expected that there will be a legislative resolution calling for the impeachment of Regent Elizabeth O’Connor and a resolution calling for the expulsion of Senator Dan McKeon. Hearings on each of those situations are sure to be packed, and discussion will likely take a great deal of legislative floor debate should the Executive Board vote to forward them to the floor for legislative action. I am not looking forward to these hearings, but it is part of the job.

Although I will be bringing a few new bills this year, much of my focus will be on some carryover bills that will be indefinitely postponed if no action is taken this session. For example, I intend to pursue a significant amendment to the Ag Data Privacy bill this year that I introduced on behalf of the Governor last session.

That bill was held until this year so we could make some much-needed improvements to the bill. There was a productive stakeholder workshop this fall to get more input, and I feel that we will be ready to move forward with a white copy (replacement) amendment this session. The bill is not the ultimate solution, but it will be a start to setting the guidelines for producer data privacy and how data can be shared. The bill will be more crop-centric this session, and we will continue to explore livestock data privacy in the sessions to come. Given that no other state has data privacy laws specific to agriculture, it is important to get it right. For that reason, I want to eat this elephant a bite at a time, as they say. Our goal is to stay one step ahead of technology developments so that ag producers can protect their data. We have only begun to see how technology will improve and change in agriculture.

It is a pleasure serving as your State Senator. I have enjoyed 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 mjacobson@leg.ne.gov or 402-471-2729. I pray all of my constituents have a safe and happy New Year!

I want to begin my article this week by providing a fuller explanation of the water flows discussed in last week’s article regarding the Perkins County Canal project.

I had two constituents reach out to note that most of the water flowing to the Gerald Gentlemen Station over the last several years has come from the North Platte River flows out of Lake McConaughy. This has always been one source of water since the plant was built. However, there are many demands on the North Platte River flows into Lake McConaughy, including irrigation, recreation, and environmental needs. In dry years, the lake can and has been dangerously low. The Korty Canal was constructed to divert water from the South Platte River to the Gerald Gentlemen plant. The two rivers and the dam all contribute to keeping the cooling pond full.

Many have witnessed that there has been very little, if any, flow from the South Platte River during the summer months. This is due to Colorado not honoring their obligation to allow a minimum of 120 cubic feet per second (cfs) to flow into Nebraska. It is only a matter of time before the winter flows will be gone as well. That is why the Compact is so important today. If the Perkins County Canal is completed as planned, the project will include building a canal from near Julesburg, Colorado, into Keith County, Nebraska. The project will include a reservoir approximately the size of the Calamus Reservoir and a smaller holding pond like Lake Ogallala. The canal would then extend back to the South Platte River.

If full, the new reservoir would hold enough water to serve the Gerald Gentlemen Station’s needs and provide much of the irrigation needs served by Lake McConaughy today. At the rate Colorado is building on the Front Range, it will soon consume all the water year-round entering the South Platte River. Failure to force Colorado to honor the Compact would be a mistake in many ways.

The U.S. Supreme Court will likely rule on Nebraska’s lawsuit that could confirm the ultimate outcome of the legal disputes. I would hate to surrender without a fight and look back 20 years from now and regret that decision.

I would be remiss if I failed to acknowledge that on Thursday this week, we will celebrate the birth of Christ. Of all the holidays, Christmas is my favorite, not just because of its significance, but because it brings back some of my special childhood memories. As many of you know, I was raised with four brothers and three sisters (one additional sister died in infancy). We were raised on a farm in a three-bedroom house. My brother Myron and I shared a twin bed, and my two older brothers shared a full-sized bed. The house was heated by a centrally located propane stove. This ensured that all the bedrooms were cold in the wintertime, but it was the only way to provide heat.

Despite having limited funds, my parents loved all of us kids and made every effort to provide for all of our “needs.” There was no health or dental insurance, but we had food on the table, mainly from the chickens we raised and the garden. We also bought day-old bread from the bakery in Hastings and froze it in the deep freeze. You could toast it, add milk gravy, and have a meal; if you were getting really fancy, we’d add a cut-up hot dog. We also used milk and eggs with the bread to make French Toast.

Christmas was special because mom and dad made certain that we participated in the church Christmas program, complete with learning whatever our part was that year. At the program, we each got an apple, some mixed nuts, and candy. But the real treat was going to bed on Christmas Eve with the excitement of waking up on Christmas morning. There were always gifts under the tree, regardless of the year we had on the farm. Many gifts were basic clothing, but they were wrapped and appreciated. My only regret today is how much we took for granted my parents’ sacrifice to provide a fun Christmas. With both my parents gone, I only wish I could have thanked them again for loving us and doing their best to provide for us.

I have always said that “I would not trade my childhood for anything, but I would not want to raise my children that way.” In the end, they taught me the value of a work ethic, appreciating what you have, and caring about those around you. And most of all, knowing that God has a plan for you.

Merry Christmas!

It is a pleasure serving as your State Senator. I have enjoyed 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 mjacobson@leg.ne.gov or 402-471-2729.

It is a busy time of the year for the Jacobson household. Julie and I both celebrated another birthday on November 26, and we had a great Thanksgiving meal the next day with both our children, their spouses, and Julie’s 96-year-old mother. Of course, we look forward to celebrating the birth of our savior on December 25, and we will also celebrate our 50^th wedding anniversary on December 29 as the year comes to a close.

The next session of the Legislature begins on January 7 for a 60-day session, adjourning in mid-April. As I mentioned last week, balancing the state’s budget will be a big focus of the 2026 Legislative Session. At this point, the Economic Forecasting Board is predicting a $471 million budget shortfall. Unlike some states that can take on debt, Nebraska has a balanced budget requirement, so addressing the deficit is not optional. My hope is that state spending cuts will be the main component of the solution.

There is already talk of dipping into the funds set aside for the Perkins County Canal to balance the budget. Regular followers of the Legislature will know that I’ve been a staunch supporter of the Canal and believe it’s vital to protect Nebraska’s water rights under the compact with Colorado.

I recently spoke with representatives from the Nebraska Department of Water, Energy, and Environment to get an update on the Perkins County Canal Project. They told me they are nearing completion of the project’s comprehensive plan and will be ready to file the application very soon. At that time, they will hold a meeting in the area to allow the public to see the plan. It will likely take two years to get final approval. Meanwhile, the courts should issue a ruling on the compact’s validity.

I have had some question why the project is so vital to Nebraska. I first focus on the Gerald Gentleman Station, the state’s largest energy plant and a significant regional employer with many high-paying jobs with great benefits. This plant, like other power plants, uses large quantities of water to cool the turbines. This is achieved through a large cooling pond fed by water diverted from the South Platte River. Without the Perkins County Canal, Colorado has shown it will cut off all flows from the South Platte River, leaving the plant without sufficient water.

Also at risk are irrigation resources for row crop farmers and drinking water resources for municipalities along the Platte River, including Lincoln. The South Platte and Platte River waterways are not only used by surface water users, but also recharge the groundwater sources along their paths. Walking away from this project would be a colossal mistake, one that we would regret for years to come. Colorado’s water needs continue to grow as development continues in the Front Range. I have no doubt that they will suck up every bit of water they can get access to, even to the detriment of those in far eastern Colorado. I will continue to fight for this project and protect the funding to build it.

Just as I believe in the value of the Perkins County Canal, everyone believes that their spending is necessary and must be preserved. Every Senator is receiving emails from constituents urging us to renew certain programs that they support or rely on. I am sympathetic to these individuals and know that the program would never have been approved to begin with if it did not serve an important need. In the end, we need to decide what we can afford and determine what our highest priorities are.

We also need to consider how new revenue plays a role. I would say most believe our revenue (tax) sources are out of balance today, but that any changes to tax policy need to achieve at least a net-neutral tax result. Every taxing authority needs to rely on growth in the tax base and the revenues it produces to offset inflationary costs. Raising tax rates or broadening the tax base without reducing other taxes is unsustainable.

It is a pleasure to serve as your District 42 State Senator, and I will do all I can to address the issues important to you. If you want to reach out to me, you can email me at mjacobson@leg.ne.gov or call my office at 402-471-2729.