Regulatory Reform
Research Note: Updates in Regulatory Restraint
In recent years, states across the country have taken renewed interest in reviewing longstanding and often outdated regulatory…
Tax Policy
Nebraska Shouldn’t Tax Social Media Accounts
Under LB 1025, Nebraska would implement a first-in-the-nation tax on social media accounts, at rates of up to…
Tax Policy
Policy Pathway for Principled Tax Reform
Policy Pathway for Principled Tax Reform outlines a framework for evaluating tax policy through the lens of sound…
Tax Policy
Nebraska’s Tax Code Lets It Compete for Data Center Investment
The Midwest grows many things—including, increasingly, data centers. That’s good news, generating substantial local tax revenue, creating high-paying…
Regulatory Reform
Research Note: How Changes in AI Regulation Could Affect Nebraska
A couple of weeks before Christmas, following the President’s recent executive order on artificial intelligence (AI), the Nebraska…
Research Notes
Research Note: Changes in AI Regulations
On Thursday, December 11, President Trump signed an executive order aimed at limiting state-level regulations on artificial intelligence…
Regulatory Reform
Nebraska Zoning Permitting Process: Recommended Adjustments in Nebraska
Nebraska’s zoning and permitting process for livestock operations is inconsistent, unpredictable, and varies widely from county to county.…
Tax Policy
Nebraska Tax Reform: Why Full Expensing Is the Smart Move
The federal One Big Beautiful Bill (OBBB) creates the opportunity for Nebraska to adopt the most “America First”…
Regulatory Reform
Decoding bureaucracy: how AI could aid regulatory reform
For decades, the image of government regulation has been synonymous with dusty, overflowing binders and legal jargon. State…
Tax Policy
Nebraska lost $300 million from tax migration in 2022
Elections occur every other November. But taxpayers vote with their feet every day, and these votes should be…
The Full Platter
SNAP in Nebraska: Current Rules, Economic Impact, and What’s Next
Program Overview The Supplemental Nutrition Assistance Program (SNAP), formerly known as the Food Stamp Program, is the most…
Policy Studies
Nebraska’s Tax Treatment of Non-Profits
The origins of favorable tax treatment for nonprofit and not-for-profit organizations in the United States were based on…