As we embrace the spirit of Thanksgiving, it is a great time to celebrate and honor the
extraordinary members of Southeast Nebraska who have made substantial contributions to our community. Not only are the stories of commitment and service motivational, but they also serve as a testament to the strength of Nebraska.

Leslie McIntosh, an outstanding teacher at Syracuse-Dunbar-Avoca Middle School, has earned the Milken Educator Award. Her innovative teaching approaches and successful projects, such as the “Summer Blast” program, demonstrate her dedication to improving student learning and community participation. I am thankful for teachers like Leslie, whose passion and creative teaching significantly improve students’ lives and build our community, exemplifying the true spirit of educational excellence.

In the world of sports, we bid farewell to Rick Janssen, an NSAA referee who retired after a distinguished 47-year career. Rick’s last game represented the end of a journey distinguished by fairness, sportsmanship, and genuine passion for the game. His long-standing commitment to refereeing has left a long-lasting imprint on the Nebraska sports community. A special thank you to Rick Janssen for his decades of dedication in sports officiating, which has left a legacy of fairness and enthusiasm that will be remembered for years to come.

I also want to recognize K9 Officer Mack’s retirement and the work of his handler, Sgt.
Christopher Richardson, from the Nebraska City Police Department. Mack is leaving around five years of valuable service and is well-known for his remarkable talents in drug detection and tracking. Sgt. Richardson’s and Mack’s relationship is a touching example of loyalty and teamwork. I am thankful for K9 Officer Mack and Sgt. Christopher Richardson for their unwavering dedication to keeping our community safe, and I wish Mack a happy and restful retirement.

As the holiday season approaches, so does the legislative session. In the coming weeks, I will begin a series highlighting the legislative process. This will shed light on how laws are crafted and passed, and the critical roles we play in shaping the future laws of our state. In the meantime, we wish everyone a happy and healthy holiday season!

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

I am thrilled to share an op-ed with you that addresses some of the most pressing concerns regarding School Choice, a cause I wholeheartedly support. The Midland Voices article by Senators Lou Ann Linehan and Brad Von Gillern examines the misinformation spread by the Nebraska State Education Association in an attempt to repeal the Opportunity Scholarships Act. I encourage you to read the article, as it highlights the significant efforts made by Governor Jim Pillen and the Nebraska Legislature to increase education funding and provide additional support for both schools and teachers. The Opportunity Scholarships Act is a crucial step toward empowering parents to choose the best education setting for their children.

“Midland Voices: Misleading petition drive ignores record Nebraska public school funding” by Lou Ann Linehan and Brad Von Gillern

The Nebraska State Education Association, the state teacher’s union, is misleading Nebraskans while gathering signatures to repeal a new law giving parents the right to choose the best education setting for their child. The teacher’s union claim that the Opportunity Scholarships Act will take money away from Nebraska’s K-12 public schools is simply not true, yet it is their leading argument for repeal of the law.

The facts tell a much different story.

Gov. Jim Pillen and the Nebraska Legislature increased funding for K-12 public schools by hundreds of millions of dollars this past legislative session and set aside $1 billion dollars to establish the Education Future Fund from which dollars will be directed to education priorities. An additional $250 million will be transferred annually to the fund to pay for the state’s increased commitment to public school funding.

One of the newly funded education priorities addresses what had become a glaring disparity in state funding distributed among Nebraska’s school districts. For several years most districts, including many rural districts as well as Omaha Westside, have received little to no funding from the state’s school equalization formula. Gov. Pillen recognized the lack of fairness for those school districts, students and local property taxpayers and secured a monumental change in education funding resulting in no less than $1,500 per student being directed to every public school. (School districts receive as much as $10,500 per student in the case of option enrollment students or more than $6,000 per student in state funding for “highly equalized” school districts.)

In addition, using dollars from the new Education Future Fund, the state will reimburse school districts for 80% of their special education costs, which doubles the state’s share of those costs.
This is on top of the state’s existing annual commitment to funding K-12 public education, which totaled more than $1.5 billion in state general fund tax dollars in fiscal year 2021-2022.
The Legislature also addressed the need to recruit and retain teachers by creating and funding a new state grant program. Teachers will now receive a grant of $2,500 after completing each of their second, fourth and sixth years of teaching for a total of $7,500. But that’s still not all. Any teacher who returns to school to earn a certificate with dual credit, special education, or STEM — critical teacher shortage areas in Nebraska — will receive a $5,000 grant. These two grant programs are in addition to a student loan forgiveness program passed in 2022 by the Legislature providing up to $25,000 per new teacher.

In addition to these historic increases in state funding for public schools and dollars directed specifically to teachers, this year the Legislature also passed billions of dollars in income and property tax relief. Included in the tax relief packages were two tax credits specifically addressing the needs of Nebraska parents. One tax credit helps parents with children ages six and under pay for childcare,and the other is the Opportunity Scholarships Act that supports the parents of school age children. Both of these programs are initially capped at $25 million, but will grow if needed.

Of all the new tax relief measures and education funding programs, the teachers unions are only working to repeal the Opportunity Scholarships tax credit with their petition effort. They refuse to accept that all parents should have a right to choose the education that best meets their child’s needs regardless of their income. With more than $1 million already invested in their repeal petition effort, most of which is from the national teacher’s union, they are determined to keep students in schools that aren’t the best fit for their success.

The teachers union is misleading Nebraskans about state funding for public schools while working to steal opportunity and hope from parents and students with their attempt to repeal the Opportunity Scholarships Act. The new law will give families of students from middle and lower-income families, students who have been bullied, those with exceptional needs, in foster care, from military families and students denied option enrollment in a public school the ability to receive a scholarship to attend the school of their choice.

Nebraskans should reject the petition campaign being waged by the teachers union. Decline to sign their petition and keep kids first.”

Thank you for taking the time to read this information and op-ed. I remain committed to supporting initiatives that empower parents and ensure every child receives the education they deserve. As always, I welcome your input on issues important to you. Follow along on my Facebook and Twitter pages, both entitled “Senator Julie Slama” for more updates, or contact me directly at Senator Julie Slama, District 1 State Capitol, PO Box 94604, Lincoln, NE 68509-4604; telephone 402-471-2733; email: jslama@leg.ne.gov.

I’ve heard from many of you about the extreme property valuation increases you have recently
received. First off, let me assure you that these increases WERE NOT mandated by the Nebraska State
Legislature. Yearly property valuations of real estate are made by your local County Assessors, not by
the Nebraska Legislature.

Second, as an owner of real estate in Nebraska, you have the right to protest the new valuation of your
property. However, you do have a short period of time to do so. As of now, valuation protests must be
filed on or before Friday, June 30, 2023. Here is a helpful link from the Nebraska Department of Revenue
on how to file a valuation protest in your county:

https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/news-
release/pad/2023/NewsRelease_RealProp_Protest_Deadline_June_30.pdf

We here at the Nebraska Legislature have worked hard in the past few years to give Nebraskans the
property tax relief they have demanded.

• In 2020, the Nebraska Legislature created the Nebraska Property Tax Incentive Act which provides for a refundable income tax credit beginning in tax year 2020. This credit is available to those that pay school district real property taxes in Nebraska. The credit is determined by multiplying the amount of school district taxes, defined by the Act as property taxes levied on real property in Nebraska by a school district or multiple district school system, excluding property taxes levied for bonded indebtedness or any levy override approved by voters, by a credit percentage. This credit percentage was 6% for 2020. For tax year 2022, the credit percentage equals 30% of property taxes paid to schools and community colleges.

• In 2022, the Nebraska Legislature passed a bill that expanded the Nebraska Property Tax Incentive Act to include taxes paid towards community colleges.

• In 2023 the Nebraska Legislature passed a bill that restricts the amount school districts can increase the property tax rate and narrowed the scope of what community colleges can levee property taxes for. Schools and community colleges are two of the biggest users of property taxes so these changes will provide property tax relief.

• In 2023, the Nebraska Legislature passed a bill that will increase the minimum amount of relief granted under the Property Tax Credit Act from the current $275 million to $475 million by tax year 2028.

With the above relief, an average Nebraska farm, owing $29,000 in property taxes, is eligible for over
$8,000 in total tax credits – a 28% reduction. A standard $250,000 home, owing $5,000 in property
taxes, is eligible for over $1,000 in total tax credits – a 20% reduction. And while these saving were
brought to you as the result of the Nebraska Legislature’s hard-working efforts outlined above, none of
this property tax relief means anything if the property valuation increases occurring at the county level
are not brought under control. A $1,000 tax credit means nothing if you’re property taxes goes up by
$2,000 or more.

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

If you are looking for a rosy review of this year’s 2023 Legislative Session, this week’s column
isn’t it. Our Legislature’s 2023 Session ended on June 1. We were able to achieve some
monumental bills- billions in tax relief, better support for our rural public schools, protecting
innocent life, passing Constitutional Carry, and even a long-awaited repeal of Nebraska’s helmet
mandate for motorcycles. These victories happened despite certain members’ legislative
leadership, not because of it.
The thing that I hold most sacred in representing District 1 is being the only voice in our
Legislature for 40,000 people in Southeast Nebraska. There will always be battles over key
issues- abortion, Second Amendment, taxes, etc.- but District 1-specific issues are left to me.
Those battles include funding the Peru levee repair, securing more reliable electricity for Falls
City, and fighting for a better future for Southeast Nebraska with affordable housing, improved
water quality, and access to childcare for our working families. A senator who loses sight of local
battles leaves an entire chunk of Nebraska unrepresented in the Legislature.
We lost the ability to have those local battles this year. A weeks-long filibuster cut floor debate
time to nearly zero. The chance to debate local issues was doled out to those who shut up to go
with the flow and others who stood directly in the way of the magical 33-vote threshold to break
a filibuster. As for those who simply showed up to work each day and stood up for what they
believed was right? Most of their priority bills did not even come up for first-round debate.
Normally, I think complaints about the “sanctity of the institution” in our Unicameral are based
on nothing but a wistful desire to return to the good ol’ boys club, where everyone could go
along to get along. However, there is an important foundation of our institution: we have 49
senators, each doing their best to serve their district and our state. That foundation was
demolished in 2023.
Leadership stopped seeing senators as representatives, but as expendable lines on a vote card to
break a filibuster. Several senators (including yours truly) were dragged from the hospital at
different times to hit the appropriate button for a vote. Senators were taken for granted and
treated as if they would be better replaced by robots who could hit a red or green button on
command.
We have 18 freshmen senators in the 2023-24 class. These freshmen are the next leaders of our
Legislature. After the 2024 election cycle, at least 30 of 49 senators will have two years or less of
experience. Our Legislature failed these freshmen in 2023. Freshmen were sidelined- kept away
from leadership roles, told to fall in line even on issues they were not comfortable pursuing, and
left in the dark on day-to-day negotiations. Most of their priority bills never saw the light of day,
and they almost never got the chance to talk about issues specific to their own districts. These
first sessions for new senators are the only way they can get their feet wet in the system. We lost
those opportunities this year.
Make no mistake- the 2023 Legislative Session was historic. I’ll spend the next few months
covering each of those wins in honest detail. However, any senator throwing their shoulder out of
place, patting themselves on the back for the 2023 Legislative Session successes, might want to

take a good, long look in the mirror. These victories ring hollow if we are selling out the future
of our Legislature. Leadership must commit to serving the entire state of Nebraska next year, not
just those who fall in line at the snap of their fingers. I’ll do everything I can to fight this toxic
culture, and you have my word that I will never, ever waiver in my duty to serve you and your
family in our Legislature.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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