LB 357 Distribution by Income Group Policy Brief: LB 357 would lead to budget cuts, benefits top earners

In spite of its gradual implementation, LB 357 would leave future lawmakers with a budget crisis as they inherit a depleted cash reserve and the need to make continuous cuts to vital services like schools and health care.
Urban-rural fig 1 Policy brief: Rural Nebraskans pay more in combined property/income taxes

A look at the data debunks a common misconception regarding Nebraska’s farmers and ranchers and what they pay in taxes.
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.
  • Our easy-to-follow primer into Nebraska’s budget and tax process will help you better follow our state’s budget debate!

  • Latest from Open Sky Policy Institute...

    Analysis of proposals to tax agricultural land at lower rate updated with new data

    Posted March 26th, 2015 by Chuck
    Our policy brief that analyzes LB 350 and LB 293 -- proposals to tax agricultural land at a lower rate -- has been updated with data from the Nebraska Department of Education final 2015-2016 state aid certification.

    School Finance Review Commission among tax-related priority bills

    Posted March 18th, 2015 by Chuck
    Read about which prioritized bills OpenSky will focus on throughout the remainder of the 2015 Legislative Session.

    Income tax cut bill, measure to tax agricultural land at lower rate do not advance

    Posted March 11th, 2015 by Chuck
    Measures to cut income taxes and tax agricultural land at a lower rate -- which both threatened school funding and meaningful property tax reform efforts -- failed to advance from the Revenue Committee Wednesday morning.

    Good government measures, revenue forecast bookend week

    Posted March 2nd, 2015 by Chuck
    OpenSky testified on issues such as performance based-budgeting, revenue volatility, Tax Increment Financing, tax incentives and income tax rate adjustments last week.