Areas of Research

A Q&A related to Nebraska’s budget vetoes and overrides

Read a Q&A related to the state budget, the Governor’s budget vetoes and the Legislature’s potential veto overrides.

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.

Real Taxpayers of Nebraska and LB 461

See how LB 461's tax changes would affect our Real Taxpayers of Nebraska.

Policy brief – Amid budget woes, plan calls for tax cuts for the wealthy

LB 461, the tax-cut package put forth by the Revenue Committee, is first and foremost an income tax cut for wealthy Nebraskans and the proposal does little to truly address property tax relief.

Policy brief – LB 373 provides a closer look at past tax reductions

LB 373 provides an opportunity to examine revenue reductions passed by prior Legislatures in the same way lawmakers review appropriations through the biennial budget process.

Policy brief – OpenSky overview of 2017 priority bills

Read an overview of priority bills that relate to OpenSky's work and about the positions we have taken on the measures.

Policy brief: Income tax bills good for wealthy and non-residents

LB 452 and LB 380 would provide large income tax cuts to wealthy Nebraskans and do little-to-nothing for the middle-class or small businesses

Policy brief — LB 337 not aimed at middle class, small business

Under LB 337, a Nebraskan in the top 1 percent of incomes would would receive an average tax cut of about $5,810 a year; a middle-income earner would receive about $39 annually on average; and the lowest-earning taxpayer would, on average, receive no tax cut.

Policy brief – National trends highlight need for budgetary caution

Recent reports on national fiscal trends show that Nebraska’s current budget shortfall might be part of a larger structural trend that could be further exacerbated by potential changes at the federal level.

Policy brief – Unclear impact of tax changes highlights need for review

Review of tax changes could help lawmakers ensure state resources are used in the best way possible as well as avoid major budget issues.