PrimerMainPhoto Looking for Clarity

To help Nebraskans decode how the state makes budget decisions and creates tax policy, OpenSky Policy Institute has created Looking for Clarity: An Overview of Nebraska Budget and Tax Policy. This easy-to-read primer takes the confusion out of Nebraska’s laws and tax codes and distills it into a concise, manageable summary of how Nebraska collects and spends funds.
Open-Sky-Report How Nebraska funds K-12 education

OpenSky's "Investing in Our Future: An Overview of Nebraska’s Education Funding System" helps break down the complex issue of K-12 funding in Nebraska in order to promote a dialogue on the vital issue of how we pay for our public schools.
Open Sky Charts Download an updated Nebraska Taxes At A Glance

We recently updated our Nebraska Taxes At A Glance document with current data as well as new graphics.
  • Register for OpenSky’s 2017 Legislative Symposium!

    Friday, Jan. 6, 2017 — 1:30 to 3 p.m.

    State Capitol, Room 1525

    RSVP today!


  • Latest from Open Sky Policy Institute...

    Governor’s tax plan does little for middle class Nebraskans

    Posted January 12th, 2017 by Chuck
    The example of a middle-class Nebraska taxpayer used by the governor in the rollout of his tax plan would not receive an income tax cut under the proposal but the tax plan would harm Nebraska’s ability to support schools, roads, public safety and other services that are important to middle-class residents.

    Policy brief — Big picture approach, not quick fix, needed for budget shortfall

    Posted January 3rd, 2017 by Chuck
    Read the first of our three policy briefs related to our current budget shortfall.

    Registration open for 2017 Legislative Symposium!

    Posted December 19th, 2016 by Chuck
    Our symposium will feature a panel discussion with lawmakers who helped guide the Legislature through budget shortfalls that occurred because of the recession of the early 2000s and the Great Recession.

    Responsible budgeting, K-12 funding the focus of two recent OpenSky columns

    Posted December 14th, 2016 by Chuck
    The need to address Nebraska’s budget shortfall responsibly and urban and rural struggles with Nebraska’s school funding formula were the focus of two recent columns by OpenSky Executive Director Renee Fry.