I spent much of last week in Lincoln discussing interim study schedules and meeting with colleagues regarding priority legislation for the next session. On Thursday, the Governor invited me to be a part of a housing affordability panel held at Creighton University, where we were joined by U.S. Secretary of Housing and Urban Development (HUD), Scott Turner, to discuss ways to help solve the affordability problem.

Affordable housing is one of the greatest impediments to growing our rural population (and our tax base). In North Platte, significant growth in housing projects began once they started using Tax Increment Financing (TIF) to help offset some of the upfront costs of developing lots and driving down the ultimate sales price or rental costs. With TIF, the developer funds the TIF bond, pays the increased taxes on improvements they build to repay the bonds, and takes all the risk on the bond repayment. No existing taxes are removed from the tax rolls, and the tax revenues from building materials and construction jobs go to the local economy. This has proven to be a huge benefit to growing the permanent tax base and providing affordable housing for the workforce.

New housing benefits the whole housing market. As new houses are built, more existing houses also go on the market, allowing more affordable housing in the mix. The price inflation of new housing has been greater than that of existing housing, which creates the need for incentives for new housing. In the end, it is all about keeping the final cost of new housing in line with the incomes in the area. It was a great panel and a unique setting to help the HUD Secretary hear firsthand the housing challenges facing rural America. These contacts and touch points are invaluable.

I then started my Memorial Day weekend by celebrating the life of Tom Witt in Thedford. Among Tom’s many accomplishments was his service in the Air Force, where he earned the National Defense Service Medal, Presidential Unit Citation, Good Conduct Medal, and Marksmanship Medal. Tom’s military service included several moves for his young family, including a station in Germany. It was a good reminder of the sacrifices our military men and women make to protect the freedoms we hold dear. His spirit of service lived on after his time in the military, and I know Tom will be dearly missed by his family, friends, and community.

Although many of us associate Memorial Day with the start of summer and as a welcome long weekend, it is vital that we also remember the true purpose of Memorial Day – honoring those who have died while serving in our military. I don’t really know where to begin when it comes to honoring our veterans, especially those who make the ultimate sacrifice. There are many high-risk professions – law enforcement, firefighters, and corrections workers certainly among them – but there is something about veterans that has always gotten my attention.

In the Legislature, I try to do all I can to help our veterans. Maintaining and expanding the homestead exemption is one way to lower housing costs for veterans. The Homestead Exemption reduces the property tax bill for recipients, but counties are fully reimbursed by the State for the local costs. Finding room in the budget to do more has been difficult, but it is high on the list of priorities. Today, the cost to the State for all homestead exemptions is nearly $150 million annually. Our first priority goes to veterans who have survived but now live with disabilities. They are a constant reminder to us of the sacrifices veterans make.

As we fire up our barbeques and spend time with our families, let us also remember the reason for the holiday and take a few moments to give thanks to those who lost their lives fighting for our freedom. There is no way we can adequately show our thanks. But we do our best to do what we can.

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.

I first want to say THANK YOU for all the support in the primary election. I try to review every bill in the Legislature through the lens of what is best for District 42 and its residents. I recall supporting Democratic and Republican bills based on their impact on my constituents. In fact, I even voted against the Governor’s veto of a bill brought by Senator Roundtree because I had committed to him early on that I would support it. Whenever I see him, he reminds me of how much it meant to him that I remained committed to my word even when the Governor was opposed. I have always believed that keeping your word is fundamental to building relationships and getting things done. If you compromise your integrity, what do you have left? I make it a point to never “trade” a vote. I focus my efforts on selling the merits of my bills rather than brokering trades. I also refuse to vote for bad bills.

As I talk with my constituents, I continue to hear one consistent message: property taxes are too high. I have responded by working with other Senators to limit how much political subdivisions can increase their tax asks (product of value x levy) and have asked them to cut their spending to the extent they can. However, I also hear from political subdivisions that they don’t appreciate “unfunded mandates” issued by the Legislature. For that reason, I always watch for bills that, if passed, would result in an unfunded mandate.

This year, Senator Wordekemper introduced LB400, a bill he introduced on behalf of the Nebraska Professional Fire Fighters Association to change the rules governing workers’ compensation insurance. Workers’ Compensation insurance is designed to compensate workers who are injured on the job and unable to work as a result. Most people have viewed this as physical injuries. The professional firefighters have filed and received compensation for cancer-related claims under workers’ compensation. However, like other workers’ comp claims, you must prove that the injury occurred as a result of your job duties.

As someone who has been fighting cancer (metastatic melanoma), I am sympathetic to the costs, emotional toll, and time commitment that cancer treatments take. My cancer was likely caused by sun exposure as far back as when I was a kid working on the farm. The doctors asked about my family history, but never about my occupation.

LB400 suggested that, since firefighters have a slightly higher incidence of cancer, they should not need to prove that their cancer was caused by the job. Instead, the bill would have required their employer to prove that their cancer was NOT caused by the job. Logic would suggest that, regardless of the cause, any firefighter who is diagnosed with cancer after performing the job for five or more years, or within five years after retirement, would automatically claim the job was the cause.

My nephew is a full-time paid firefighter in Lincoln and a full-time farmer. Given his exposure to ag chemicals, diesel fumes, and sunlight, he could be at a higher risk for cancer. Yet, in any cancer-related workers’ compensation claim that he filed, it would be presumed that his cancer was due to his firefighting duties under LB400 – despite his other risk factors. This would greatly increase the claim risks for municipalities and rural volunteer fire districts, as well as the cost of administering claims. In turn, this would greatly increase their insurance premiums or self-insurance costs, which are paid for with your property taxes. This creates a classic unfunded mandate. As a result, I led the filibuster to prevent this change in the law.

Over the years, I have consistently demonstrated my support for firefighters, both paid and volunteer. Our first responders are vital and put their lives on the line to protect people and property. Appropriate benefits are important for recruiting and retaining first responders, and it’s the job of elected officials to strike a balance between those benefits and the burden on the local taxpayer. Local departments can always make their own deals, but I don’t believe that the state should create an unfunded mandate to force this change in the law on our local political subdivisions.

Many bills that come before the Legislature seem to offer compassionate solutions to various problems, but they are generally not as simple as they may appear. For example, as chair of the Banking, Commerce, and Insurance Committee, we see bills every year that require insurance companies to pay for certain types of treatments or pharmaceuticals. I generally have opposed these bills because they increase costs for all premium payors and reduce competition among health plans and insurers. As they say, “there is no such thing as a free lunch.” The question is rarely as easy as whether we care about a program or policy; it is about the cost and whether it’s appropriate to require the cost to be paid in state law. These are not easy decisions, but they are part of the job.

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.

I wrote an article a couple weeks ago regarding the need for local political subdivisions to focus on their spending if you want you to keep your property taxes in check. Some of the feedback I have gotten since that time suggests I may need to walk through how our property taxes are determined.

I have said many times that the state does not assess property tax. That ended in 1967 when the voters banned the state from charging a property tax. To replace the revenue previously collected by the state from property taxes, the Legislature created the state sales tax. Despite not being able to assess a property tax, the state does have the power to decide which local entities have property taxing authority. The largest assessors of property taxes are public schools, counties, and cities, with school districts being the largest recipient of these taxes. Your property tax bill depends on where you live. School districts cross county lines and city lines, so property taxes vary accordingly. The total tax assessed value of all the properties located within the boundaries of a political subdivision are added together to determine the total “tax base.”

When it comes to determining your property tax bill, each political subdivision must first set its budget. Once the budget is set, the tax base is divided into the budget to determine “mill levy.” Therefore, the mill levy multiplied by the tax assessed value of your property is your tax amount. Your total individual property tax bill is the sum of each taxing authority’s tax request when applied to your property. Bottomline: the assessed tax value is only one of the components to determine your tax bill.

I also receive a lot of complaints about property tax values increasing even though no improvements have been made to the property. Keep in mind that values go up with inflation and are reflective of changes in the market. Values should go up along with cost to build or replace. If you go through periods of high inflation and strong demand, values will go up well above inflation. That is one reason you buy property.

In my opinion, our tax system in Nebraska relies too much on property taxes. I have long believed that sales taxes need to play a larger role in funding our tax system. Too many urban senators don’t share that belief. Relying on any one major source of revenue is not the answer to fixing our tax system. Every tax source has its critics. Those who oppose sales tax argue that it is a regressive tax that disproportionately impacts the poor and push back even when you avoid taxing necessities like food and medical expenses. I have long held that food, medicine, and business inputs should not be taxed. Everything else should be on the table.

I also believe that cities and counties should fund themselves with local taxes, but schools should be largely funded by the state since our state Constitution requires the state to provide every student with K-12 education. However, there need to be limits on how that funding is spent. That is where the rub comes in, particularly since schools are governed by local school boards. Where and how much taxpayer money should we spend when they are putting students first? It is easy to forget about or deprioritize the burden on the taxpayer when we are talking about the needs of our kids.

As I’ve described before, the Legislature has made many strides in reducing your property tax bills, including increasing funding for K-12 education, fully funding community colleges, and dedicating significant spending to property tax credits. We have also capped most property tax spending by cities and counties. Unfortunately, the cost of doing business for political subdivisions continues to increase, even for those who are very conservative in their budgeting. Conversely, voters are unwilling to give up many of the services funded by property taxes. Conservative spending is a challenge for local elected officials and state leadership alike.

I have lost count of those who have reached out to me with property tax concerns. This is a problem that cannot be ignored. I will continue to work with my colleagues on the Revenue Committee and in the Legislature to find ways to reduce property taxes, likely by continuing to attempt to redistribute our revenue streams more evenly among the different kinds of taxes. It is not an easy problem to solve, and it will take creativity, compromise, and political willpower.

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.

This past weekend (May 2-3) was the National Fallen Firefighters Memorial Weekend, when our nation honors the brave volunteer and career firefighters who have sacrificed their lives in the line of duty. We give special reverence to those we have lost over the past year.

Last weekend has special meaning this year because of the brave men and women who have dedicated significant time and resources to fighting fires in our own backyards. The last couple of months have highlighted the importance of our local volunteer fire departments, which fought multiple wildfires spreading at unprecedented rates, consuming thousands of acres of grass and anything in their path. It is hard to fully understand the commitment our volunteers give to protect our lives and property. Words cannot express our appreciation. But please accept our sincere THANK YOU!

May 1 also marked the beginning of National Beef Month. On Thursday, U.S. Senator Pete Ricketts introduced a resolution to designate May 2026 as Beef Month in America. Senator Deb Fischer cosponsored the resolution, along with Senators from Kansas, Oklahoma, Missouri, and Minnesota.

“Nebraska is the beef state. Last year, we led the nation with over $1.75 billion in beef exports. We lead the nation in commercial cattle slaughter with over 6 million head. And we have the top three beef-producing counties in the nation,” said Senator Ricketts. “Nebraska’s ranchers are the best in the world. They’ve shown it this year in response to this spring’s devastating fires across the state. I am confident they will rebuild and I’m grateful to honor them in the month of May.”

I echo Senator Ricketts’ remarks. The Nebraska Sandhills are a national treasure and are maintained because of the sustainable practices employed every day by Nebraska’s professional ranchers. Their management practices ensure that the Sandhills will last forever while producing the world’s best beef. I am so grateful to have a significant portion of the Sandhills in my District, and the opportunity to represent some of the finest people in the state. They embody our Nebraska traits of hard work and family values.

In closing my article this week, I want to recognize the value of our local newspapers throughout District 42. Print media has been under significant pressure over the past few years as an increasing number of readers are getting their news from social media (the source of all truth (NOT)). Meanwhile, the cost of delivery and materials has increased. But if we truly want to get accurate local news along with pictures of our youth and significant events, newspapers need to be in the mix.

Newspapers don’t develop content on their own. It takes publishers, editors, and local reporters to bring it all together. At the most recent state newspaper awards, many were won by local professionals. Todd VonKampen with the North Platte Telegraph won first place for his investigative report on the Perkins County Canal project. Marcia Hora with Creative Printers, who publishes the Thomas County and Logan County papers, was recognized for over 50 years with the papers. The North Platte Bulletin also won several awards, including some§ for its founder and regular reporter, George Lauby. Each of these individuals works tirelessly to facilitate local news and discourse. I hope we can find ways to continue supporting local reporting, including those who pursue new ventures, as George did with the Bulletin. It is clear our lives would be less fulfilled without them.

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.

With the legislative session over, it’s time to turn our attention to the election and the agenda for next year. Since my election in 2022, I have served on the Banking, Commerce, and Insurance Committee and, for the last two years, as its chairman. One of the high points for me during this time was the passage of LB1087, a bill I sponsored that allowed Nebraska hospitals to access nearly $1 billion for Medicaid reimbursements. The timing of this funding was a lifeline to many rural hospitals that were contemplating closure. I appreciate the Governor’s support, who agreed to participate in the program because it had no strings attached. I also appreciate the support of my colleagues in the Legislature who voted for the bill, and Congressman Mike Flood, who helped us with the federal red tape to get the program approved by CMS just prior to the passage of LB1 at the federal level. The program would have been in jeopardy if the timing were different. I can tell you firsthand that rural health care is critically important. Attracting and retaining workers and retirees to our area depends on access to quality health care.

One of the most important issues facing all Nebraskans continues to be the unsustainable rise in property taxes. To address this issue, we need to understand who sets your property taxes and, from there, focus on solutions. Keep in mind that the state has no authority to charge property taxes. State tax revenues primarily come from sales taxes and income taxes. Counties are allowed to charge property taxes and receive inheritance taxes. Cities charge property taxes and can charge a sales tax up to 2% with voter approval. Public schools charge property taxes and lead all other taxing authorities to account for over 50% of your property tax bill. A variety of other political subdivisions also have the authority to assess property taxes and do so at a lower rate. For this reason, it is important to pay attention to what candidates for school board, city council, county commissioner, and other local entities say about their focus on protecting the property taxpayer.

As elected officials, we are asked to balance providing for our constituents’ needs with the obligation to limit taxes. I have often been asked what I am doing to lower property taxes. First, I remind those who ask that the Legislature has no direct impact on your property taxes, but can take steps to reduce them or at least reduce the rate of the increase. During my time in the Legislature, we have taken operating expenses for community colleges off the property tax rolls by absorbing that expense by the state. Today, that accounts for nearly $300 million in reduced property tax expenses.

The Legislature has also increased the amount of the Tier II property tax credit that appears on your property tax statement each year. In total, the state has now offset nearly $1.7 billion in property taxes from these credits. And of course, the state provides funding for public schools through the TEEOSA formula. This includes providing all public schools with $1,500 dollars per student (“foundation aid”), in addition to any other subsidies that might be available to a district under the formula. Despite a significant funding commitment by the state to property tax relief, locally assessed property taxes continue to rise and place significant burdens on many taxpayers.

Given the state’s own budget battles, there is limited capacity to provide additional property tax relief in the current fiscal environment. As a result, the only tool available to the state is to cap the taxes that local political subdivisions can levy. The challenge will always be finding the right limits. It is challenging to legislate for every situation, and there is a significant difference between the needs of urban and rural communities. For example, the Omaha Public School District has 53,000 students while the McPherson Public School District has 53 students. The cost per pupil is over $45,000 per student for McPherson, while the OPS cost per student is around $11,000. But the mill levy in the McPherson County School District is significantly lower than in surrounding school districts because of the limited services required and the district’s land value. With so many levers that can be pulled, it is very hard to set up a fair statewide system that accounts for all variables when funding local services.

The answer to the property tax challenge really lies with making well-thought-out strategic cost reductions. Controlling overhead and limiting administrative costs are the first places to look for public schools. Teacher salaries and teaching staff are likely the last place to look. For local governments, it is important to determine which services are truly essential and to find the most cost-effective way to provide them. Conservative budgeting and spending are imperative to keep property taxes low. It will be imperative for money-conscious taxpayers to know who they are electing for every race in the upcoming election cycle.

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.

This past Friday marked the 60^th and final day of the 109^th Legislature. Generally, Day 60 is reserved for ceremonial activities that include an address by the Governor and the Speaker, plus farewell comments from the departing Senators in the second year of the biennium. However, the Governor decided to veto five bills, so bill sponsors had to consider whether to file a motion to override. Ultimately, override motions were filed for four of the five bills, but the Legislature voted to uphold the vetoes on all four bills.

Some criticized upholding the vetoes given that all of the bills made it through three rounds of debate and in some cases passed on Final Reading unanimously. One bill even appeared on the consent calendar. However, it’s worth nothing that, for most bills, the bulk of debate takes place in committee and during General File debate unless there are amendments filed on Select File. Final Reading tends to only draw significant debate if the bill was already controversial.

This year, the Legislature ultimately agreed with the concerns raised by the Governor in his veto letters for each of the bills. For some, there were suggestions that only portions of the bill were problematic, so I would expect they will be resurrected in a modified form next year. And for the maternity/paternity leave bill, the Governor said his administration would make an administrative change to enact some of the provisions in the bill.

We will be losing 13 Senators after this year, including Speaker John Arch and Appropriations Committee Chair Rob Clements. We are losing most of the Senators to term limits, although a couple have decided not to seek re-election. I remain convinced that allowing Senators to serve three four-year terms, instead of just two, would bring more stability to the Legislature. Not only would it allow us to keep more seasoned leaders, but it would also promote more institutional knowledge among both staff and Senators.

I certainly started the session with some trepidation and skepticism about how productive it would be. However, in the end, I was satisfied with our ability to take a $631 million projected deficit and reduce it to a $6 million projected surplus while keeping our income tax decreases in place and maintaining the funding for the Perkins County Canal and the new state prison. We were also able to increase the property tax credit to a total of $1.6 billion per year. This was possible by reducing cash funds and making structural changes in state spending. Going forward, state spending is projected to increase by 2.5% per year, but we will need to continue to pursue greater savings if revenues fail to grow at a faster pace in order to balance the budget.

Like in business, the state budget is an estimate of spending based on estimated revenue. The Legislature relies on the most recent revenue estimates from the Nebraska Economic Forecasting Board available at the time. The Department of Revenue then reports the actual revenue receipts each month and compares them to the forecasting estimate. For March, state revenues were $78 million under the forecast; when paired with the $6 million surplus in the budget, we are currently operating with a $72 million “deficit.” However, keep in mind that the revenues are actual revenues as opposed to accruals.

The amount of receipts and tax renewals often fluctuates month-to-month, particularly this time of year when individuals are filing their taxes, and payments and refunds may not be processed at the same time. With that said, if the timing of expenditures is different than forecasts, the net revenues will fall behind. This year, most taxpayers are filing their income tax returns earlier because they are getting refunds. If you are not getting a refund, but instead paying tax, you will likely not file until April. As a result, refunds in the month of March are likely higher than forecast due to early filing, and tax revenues are lower because they are not coming in until the month of April. If so, the revenue shortfall will likely change positively in the next month or two. We will know more as the year goes on, just as we did in 2025. Either way, we will begin a new biennium budget process when we reconvene in 2027.

It is a privilege to represent you in the Nebraska Legislature. I look forward to hearing from you regarding issues that are important to you as we begin the interim. Please continue to reach out at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

Last Friday marked Day 59 of the 60-day session. We will return this Friday for Day 60. Since all the Final Reading bills were completed this past Friday, the only business remaining on Day 60 will be any veto overrides, a few congratulatory resolutions, closing remarks from the Governor, departing remarks from term–limited Senators, and closing remarks from Speaker Arch.

I am very pleased that, although many Senator’s priority bills did not get scheduled, I was able to pass every bill I wanted to move this session. The last two bills were passed on Friday.LB525, my ag data privacy bill, passed with all 49 senators voting in favor. LB838, one of the Banking Committee’s priority bills, passed with 46 yes votes.

I was also pleased that LB1187, the brand bill, passed with my amendment AM3037 as amended with AM3068. Although the original LB1187 was a bill adjusting fee caps, it was replaced by my “white copy” amendment and the subsequent AM3068,which simply made technical adjustments. For those who want to review the final bill, visit the Legislature’s website at nebraskalegislature.gov, look up LB1187, and read the Final Reading copy. It is the final bill. The final vote was 39 in favor, 9 opposed, and 1 present not voting. Senator Hardin filed a conflict of interest statement to be able to vote PNV.

Although the brand bill is not perfect, I am confident that this issue is now in the rear-view mirror and will not be back anytime soon. The final version expanded the Brand Committee from five members to seven, to now include a representative that owns or operates a feedyard located inside the brand inspection area and one who owns or operates a sale barn located within the brand inspection area. There will be one representative from each of four districts across the state based on the approximate cattle population. The fifth district will be represented by someone outside the brand area. The reason for this fifth district is because the brand laws allow brand inspectors to search throughout the whole state to find lost or stolen cattle. Each of the four other area representatives must live within the district and be primarily engaged in raising cattle. The Governor will appoint the members, who are then confirmed by the Legislature. Two other ex officio members are the Secretary of State and the Director of the Department of Agriculture. The board will elect a chair and vice chair and appoint an Executive Director.

I am hopeful that, going forward, the Brand Committee will self-govern and that any future changes to the brand law will result from a request from the Committee, should it need any statutorychanges. There is a huge divide within the cattle industry. There is significant mistrust between the Brand Committee and the feed yards they audit. One of the Committee’s highest priorities going forward is to restore that trust. I believe the Brand Committee has already taken steps to change its procedures to begin that process, but nothing happens overnight. The Brand Committee has a very difficult job; I hope everyone can work together going forward to make the changes succeed.

Agriculture is Nebraska’s largest industry, and cattle production is the largest part. There are many challenges facing producers today that go far beyond brand. The low cow numbers, the closure of the Tyson processing plant in Lexington, and fires have all impacted the industry. One thing I am sure of is that we will get through this, even if it’s challenging. Having the brand issue settled will help.

It continues to be a privilege to represent you in the Nebraska Legislature. I look forward to hearing from you regarding issues that are important to you, particularly as I’m able to be in the District more over the interim. I can also be reached at 402-471-2729 or by emailing me at mjacobson@leg.ne.gov.

We have reached the final full week of the second half of the 109th Legislature. After this week, we are scheduled to return on Friday, April 17, to vote on any final legislation or veto overrides. If the Governor indicates that he will not veto any bills, Day 60 may not be necessary.

A week ago, I attended the Hershey Volunteer Fire Department’s annual spaghetti fundraiser. It is my understanding that it was a record turnout of nearly 800. I had the opportunity to spend time with local volunteer firefighter Amada Snide and the President and immediate Past President of the Nebraska State Volunteer Firefighters Association. We had the opportunity to discuss LB400, which was pending before the Nebraska Legislature. We discussed why the bill would hurt the budgets of local rural fire departments if passed, and why I would be leading a filibuster to stop it. I care deeply about the work our firefighters do to protect us. I especially appreciate the work our volunteer firefighters and EMTs do to keep us safe. Supporting a huge unfunded mandate by the state would do more harm to local departments and their slim budgets. The strong attendance at this event indicates how local communities will help financially support our volunteers. THANK YOU for all you do!

I also participated in the ceremony to elevate Jayden McDermott, Landon Gilbert, and Jordan Redden to the rank of Eagle Scout. It is so refreshing to know that organizations like the Boy Scouts of America continue thriving to help foster the values that our country was founded on. The accomplishments of these three individuals set a fine example for others to aspire to. Congratulations to these young men.

The highlight of last week in the Legislature was the culmination of a two-year-long debate over the brand law in Nebraska. It began last year with Senator Ibach’s LB646, which would have exempted registered feedlots (RFL’s) from brand inspection, audits, and fees. That bill was significantly modified, but was passed over before a vote was taken on Final Reading. This year, Senator Ben Hansen introduced LB1258. The bill would have immediately eliminated the Brand Committee and made all inspections voluntary. Senator Barry DeKay introduced LB1187, which would have simply increased fee caps and allowed for a surcharge for travel, as requested by the Brand Committee.

The Legislature’s Agriculture Committee ultimately advanced LB1187, but with a committee amendment that made significant changes to the brand law. Proposed changes included reducing the required audits, exempting dairy heifer developments from inspections and audits, completely changing the board, and allowing cattle to be moved anywhere in the state for grazing and temporary care with no inspection when there wasn’t a transfer of ownership. I joined Senator Tanya Storer in opposing both Senator Hansen’s bill and the committee amendment to LB1187.

Once it was clear that LB1187 with the committee amendment was going to be scheduled for debate this year, I spent the prior weekend and most of Tuesday afternoon negotiating with all the parties to find an acceptable path forward. This resulted in me filing AM3037, an amendment to LB1187 that replaced the committee amendment and the underlying bill’s provisions. LB1187 passed the first round debate on a vote of 37-1-7 with AM3037 attached, essentially becoming the new bill. The bill will move to the final two rounds of debate this week and should be signed by the Governor.

It has been a collaborative effort by many to get the brand bill to the finish line. I agree with Senator Storer’s statement that we hope not to be re-addressing this issue again anytime soon. This issue has divided both the industry and the Legislature. We expect the Brand Committee to do its part by making further regulatory changes and only coming to the Legislature for needs they recommend.

In the end, AM3037 preserved the integrity of the brand (ownership verification process), reduced fees for RFLs in the brand inspection area (who do not need the protections that the brand offers), and kept the inspection/audit process in place, along with reasonable fees to support the costs associated with carrying out the system. This was a huge win for cow/calf producers when you consider the proposed alternatives. Reaching a negotiated agreement that everyone can live with was imperative for the industry. I appreciate everyone’s efforts to reach this agreement. Special thanks to Senator Storer for her tenacity and guidance along the way.

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.

Monday, March 30, marks Day 52 of the 60-day session. The Legislature will meet for four days this week and four days the week of April 5. We may then return on April 17 for Day 60 to discuss any veto overrides or pass any final pieces of legislation. Bills must “layover” a day between Select File and Final Reading, and it is unusual for a bill to be heard on General File and Select File on the same day since it needs to be reviewed by revisors between rounds of debate. As a result, a bill must be heard on General File by next Tuesday to have enough time to pass through the legislative process. Any bill that does not pass this year will be indefinitely postponed once the Legislature adjourns. We will start with a clean slate of new bills next year, which is also the start of the next biennium.

Given the short time remaining in session, we will go late every night this week to try to get through as many bills as possible. This is the part of the session that I don’t look forward to. Everyone is getting limited sleep, and patience always runs thin. When we hold late-night debates, some bills move very quickly if they have little opposition. However, controversial bills get more contentious than normal. Staying focused on the goal is important. Most of my bills are moving and should get to the finish line as long as we don’t get bogged down in significant filibusters.

One possible filibuster on the horizon is on the brand bill, LB1187. The Agriculture Committee has continued to make changes to the bill that not only modify the fee structures but also change the makeup of the brand committee, how often audits are conducted, and who is subject to audits and inspections. These proposed changes will be met with strong opposition from many who are following his bill, and further amendments will likely be needed on the floor to avoid a filibuster at each stage of debate going forward. I wouldn’t be surprised if the Speaker asked Chair DeKay to show there are 33 votes for cloture before allowing debate to continue. Failure to show 33 votes will likely cause the Speaker to pass over the bill. Senator Storer and I have an amendment that we believe would remove most of the objections to the bill and make us comfortable standing down on opposing the bill. I think everyone wants something to pass this year, but the current proposal from the Agriculture Committee goes too far.

Last week, my priority bill, LB525, was heard and advanced from General File with little debate. The bill creates the first-of-its-kind ag data privacy protection for agricultural producers. The bill has strong support from the ag community and should easily pass this year.

After two failed attempts, LB1071, the mid-biennium budget adjustment bill, also advanced to Select File to join LB1072, the fund transfer bill. Both bills are postured to pass the next two rounds of debate and be signed by the Governor. The principal balance of the Perkins County Canal was preserved, along with the planned income tax cuts approved by previous Legislatures. Property tax credit provisions already in place will also make their scheduled increase again this year.

Closer to home, I am hopeful that the weather forecasts are correct and we get some much-needed moisture. Getting the new fires extinguished and preventing additional fires from starting will be huge. We will also need rain to green up the pastures and start rehabilitating burned areas. I cannot say enough how proud I am of our volunteer firefighters, EMS, law enforcement, and everyone who stepped up to contain the fires and limit the damage. I want to thank everyone again for donating hay, supplies, and hauling services to keep our cattlemen going. The extent of the losses is undetermined at this point, but will be massive. God bless everyone impacted.

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.

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.