The Full Platter

LB 663: Nebraska Agricultural Zoning Reform Improves County Permitting Process

LB 663: Nebraska Agricultural Zoning Reform Improves County Permitting Process

On February 25, 2026, Governor Jim Pillen signed Legislative Bill 663 into law while at the Nebraska Dairy Convention and Trade Show in West Point, Nebraska. Introduced by Senator Tanya Storer, and championed by The Platte Institute, LB 663 improves county zoning processes for agricultural producers by establishing a more uniform, transparent, and timely system...

By Jakob Myers

Nebraska Cigarette Tax Increase Would Raise Prices, Reduce Revenue Reliability, and Increase Smuggling

Nebraska Cigarette Tax Increase Would Raise Prices, Reduce Revenue Reliability, and Increase Smuggling

*On March 4th, LB 1124, the bill to advance the tobacco tax increase failed on a bipartisan procedural vote with the following senators blocking the advancement: Sen. Andersen, Sen. Ballard, Sen. John Cavanaugh, Sen. Conrad, Sen. Guereca, Sen. Juarez, Sen. McKinney, Sen. Rountree, Sen. Storm, and Sen. Strommen. The Platte Institute is sympathetic in the...

By Jared Walczak

Childcare Freedom in Nebraska

Childcare Freedom in Nebraska

In today’s economy, the high cost and low availability of childcare are major barriers for working families. While policymakers often look toward taxpayer-funded subsidies to solve the problem, recent research suggests a different culprit: state-level overregulation.  Nebraska stands at a critical juncture in this national conversation. According to the 2024 State Childcare Regulations Index from...

By Laura Ebke

Cutting the Cord: Nebraska Takes the Wheel on Environmental Reviews

Cutting the Cord: Nebraska Takes the Wheel on Environmental Reviews

For years, Nebraska’s major infrastructure projects—such as the long-awaited Lincoln East Beltway—have been held back by a slow-moving hitch: Washington, D.C. Federal red tape and the bureaucratic maze of the National Environmental Policy Act (NEPA) have historically added years of delays and millions of dollars to local projects.  That changed this week. Governor Jim Pillen...

By Laura Ebke

Reducing Red Tape: Advancing Economic Liberty and Accountability In Nebraska

Reducing Red Tape: Advancing Economic Liberty and Accountability In Nebraska

The growing volume and complexity of government regulation at the state and local levels threaten economic freedom, entrepreneurial innovation, and democratic accountability. State regulations, often issued by unelected officials in executive agencies, accumulate over time, creating significant “hidden taxes” on small businesses and families within the state. This policy brief outlines a set of proven,...

By Laura Ebke

Research Note: Updates in Regulatory Restraint

Research Note: Updates in Regulatory Restraint

In recent years, states across the country have taken renewed interest in reviewing longstanding and often outdated regulatory frameworks. Many legislatures are reassessing rules that may constrain economic growth, aiming to reduce regulatory accumulation and increase legislative oversight of unelected agencies. Although each state varies in its approach, a common goal has emerged: limiting high-cost...

By Jakob Myers

Nebraska Shouldn’t Tax Social Media Accounts

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 $6 per account per year. Other states have considered similar taxes, but no state has adopted a social media tax to date, and with good reason. The proposed tax could deprive Nebraskans of free access to online...

By Jared Walczak

Policy Pathway for Principled Tax Reform

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 principles including transparency, simplicity, stability, neutrality, and economic efficiency. The report examines Nebraska’s major tax types including property, income, and sales and offers practical, principle-based recommendations to improve affordability, competitiveness, and long-term fiscal sustainability. While designed...

Nebraska’s Tax Code Lets It Compete for Data Center Investment

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 jobs, and expanding economic opportunities.  With 39 data centers (about 19 per 1 million people), Nebraska punches above its weight nationally, while trailing neighboring Iowa, which boasts the second-highest number of data centers per capita at 32...

By Jared Walczak

Research Note: How Changes in AI Regulation Could Affect Nebraska

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 Examiner published an article examining the potential implications for Nebraska. While the precise impact of the order remains uncertain, the state’s recent legislative activity related to AI suggests the possibility of conflict between state and federal approaches....

By Jakob Myers

Research Note: Changes in AI Regulations

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 (AI). The order is the latest in a series of efforts by the administration to centralize AI governance at the federal level. While it takes a distinctive approach, the order also introduces several practical and legal challenges.  ...

By Jakob Myers

Nebraska Zoning Permitting Process: Recommended Adjustments in Nebraska

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. This report examines how Nebraska’s Conditional Use Permit (CUP) system works, the origins and goals of the Livestock Siting Assessment Matrix created under LB106, and why the Matrix remains underused nearly a decade later. Drawing on survey...

By Jakob Myers

Nebraska Tax Reform: Why Full Expensing Is the Smart Move

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” tax reform: full expensing. In an era of reshoring and friend-shoring critical supply chains, full expensing is the tax reform that properly defines “income” and incentivizes production in the U.S.A.   Full expensing is the policy of allowing...

Decoding bureaucracy: how AI could aid 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 regulatory codes tend to accumulate year after year, sometimes contradicting themselves and complicating life for those navigating the process. This accumulation of “red tape” creates significant burdens for small business owners trying to remain compliant, citizens trying...

By Laura Ebke