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First-time homebuyer savings accounts, new sales taxes proposed by Nebraska senators • Nebraska Examiner

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First-time homebuyer savings accounts, new sales taxes proposed by Nebraska senators • Nebraska Examiner


LINCOLN — A state lawmaker seeking a universal homestead exemption for Nebraska homeowners is also proposing tax incentives for new first-time homebuyer savings accounts.

State Sen. John Cavanaugh of Omaha introduced Legislative Bill 151 to create the “First-Time Homebuyers Savings Account Act.” It would allow taxpayers to annually offset a certain portion of federal adjusted gross income into the savings account — $4,000 for married taxpayers filing a joint tax return, or $2,000 for others with the new account. 

The maximum values would increase with inflation starting in 2027. Tax-deductible contributions could continue for up to 10 calendar years, or the date of the account holder’s first withdrawal of funds not related to qualified home purchases.

State Sen. John Cavanaugh of Omaha. Jan. 8, 2025. (Zach Wendling/Nebraska Examiner)

Cavanaugh said the goal is “to make the dream of home ownership a little bit more realistic for more Nebraskans.”

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LB 152, also from Cavanaugh, reintroduces a proposal from the Legislature’s summer special session on property taxes. It would offer tax relief targeting owner-occupied properties — a homestead exemption for the first $100,000 of a home’s value — rather than giving relief to “big out-of-state property owners,” such as Ted Turner or Bill Gates.

Cavanaugh estimated it could provide about $2,000 in targeted relief for average homeowners in Douglas County at less cost than similar relief efforts for all owners, including corporations or those living out of state.

Proposed sales tax expansion

Lawmakers also have begun to introduce measures to expand the state sales taxes to more goods or services that currently aren’t taxed, partly to fund new tax relief programs.

Among those are LB 169 and LB 170, from State Sen. Tom Brandt of Plymouth. State Sen. Myron Dorn of Adams is cosponsoring both measures.

LB 169 would extend the tax to two dozen “luxury” items, such as lobbying or dating services, and that Brandt coined as “low-hanging fruit.” The taxes would begin Oct. 1. 

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A timeline of the Nebraska Legislature’s summer property tax debate: April 18 to Aug. 21

The items are similar to those identified by former Omaha State Sens. Lou Ann Linehan and Justin Wayne at the end of the summer special session. 

A majority of lawmakers in summer 2024 refused to eliminate some sales tax exemptions, even as the list of possible targets dwindled from more than 120 to 12 by the end of the summer.

Brandt’s list, estimated to bring in $25-30 million annually, includes:

  • Pet grooming services.
  • Tattoos and body modification services.
  • Nail care services.
  • Hair care and removal services (but not hair cuts).
  • Skin care services.
  • Dry cleaning services.
  • Local passenger transportation by chartered road vehicles, such as limousines and similar “luxury” vehicles.
  • Sightseeing services by ground vehicles.
  • Travel agency services.
  • Weight loss services.
  • Telefloral delivery services.
  • Dating services.
  • Golf, dance and tennis lessons.
  • Swimming pool cleaning and maintenance services.
  • Interior design and decorating services.
  • Lobbying services.
  • Marketing and telemarketing services.
  • Chartered flights.
  • Massage services.
  • Pinball machines.
  • Film rentals.
  • Certain purchases by museums, including fine art.
  • Historic automobile museum sales, leases, rentals, storage or use.
  • Admissions to nationally accredited nonprofit zoos or aquariums.

As drafted, the bill would also add sales taxes to household pet veterinary services and to memberships to or purchases by accredited zoos or aquariums. Brandt said that isn’t his intent and that he would amend his bill with help from the Revenue Committee.

State Sens. Myron Dorn of Adams, left, and Tom Brandt of Plymouth talk at a legislative retreat in Kearney on Friday, Dec. 13, 2024. (Zach Wendling/Nebraska Examiner)

In 2024, lawmakers defined massages as part of health care, and Brandt said he and about four or five lawmakers who helped craft the list could find another exemption to remove.

‘A breath of fresh air’

Asked what’s different now from last summer, Brandt said: 17 new senators.

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“It’s always good to get a breath of fresh air in the chamber, and I think it’s good that they’ll come in with an open mind, take a fresh look at this, and the fact that we’re starting out $432 million in the hole,” Brandt said, referring to a projected state budget shortfall by summer 2027.

Brandt’s LB 170 would add sales taxes to soft drinks and candy, defined as:

  • Soft drinks — Nonalcoholic beverages that contain natural or artificial sweeteners. The bill would not tax beverages with milk or milk products; soy, rice or similar milk substitutes; or that contain greater than 50% of vegetable or fruit juice by volume.
  • Candy — Preparation of sugar, honey or other natural or artificial sweeteners combined with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops or pieces. Such foods that are prepared with flour or that need refrigeration would not be taxed.

Brandt also introduced LB 171, which would pause the state’s multi-year plan to reduce top income and corporate tax rates. Instead of going down to 3.99% by the start of 2027, the top tax rates would freeze at 4.99% for taxable years after Jan. 1, 2026.

“They are forecasting better times ahead, and I certainly hope they’re correct, but on the off chance that that doesn’t happen and they needed to do something, it would be sitting there,” Brandt said of his bill.

Gov. Pillen, lawmakers take aim at youth social media and cell phone use

Other new proposals

Those proposals were among 67 bills or constitutional amendments introduced Monday, as introductions continue through Jan. 22.

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Other items introduced Monday include:

  • LB 131, by State Sen. Tony Sorrentino of Omaha, would open up state educational savings plans for college to include private elementary and secondary schools.
  • LB 137, by State Sen. George Dungan of Lincoln, would prohibit homeowners associations from restricting the installation of solar panels or pollinator gardens.
  • LB 141, by State Sen. Victor Rountree of Bellevue, would require credible reports of child abuse or neglect of a member of a military family to be reported to the appropriate military authorities and any appropriate military family advocacy program established to address child abuse and neglect in military families.
  • LB 143, also by Rountree, would require local K-12 schools to accept children of military families for preliminary enrollment, regardless of whether the child has an individualized family service plan, individualized education plan, requires special accommodations or services under Section 504 of the federal Rehabilitation Act of 1973 or receives special education.
  • LB 147, by State Sen. Ben Hansen of Blair, would allow school districts to suspend students in pre-kindergarten through second grade. The prohibition started in 2023 led by State Sen. Terrell McKinney of Omaha. He had argued that it was hard for young students to bounce back after being suspended and that suspensions disproportionately impacted students of color.
  • LB 155, by State Sen. Brian Hardin of Gering, would allow people to use deadly force to defend their vehicles from carjacking, unless they were the initial aggressor.

Lawmaker revives proposal to hold Nebraska schools liable for some child sexual assaults

  • LB 165, from State Sen. Megan Hunt of Omaha, would allow municipalities or counties to authorize syringe services programs to distribute hypodermic, sterile syringes to reduce the spread of infectious diseases. The bill addresses one of the concerns Gov. Jim Pillen raised when he vetoed Hunt’s measure in 2024: whether minors could access the programs. One lawmaker who sustained Pillen’s veto, after voting for the bill, co-sponsored Hunt’s measure: State Sen. Rick Holdcroft of Bellevue. Hunt fell three votes short of overriding the veto.
  • LB 189, by State Sen. Machaela Cavanaugh of Omaha, would create baseline standards for paid family and medical leave, beginning Jan. 1, 2028.
  • LB 190, also by Sen. Machaela Cavanaugh, would require the Legislature’s Performance Audit Committee to create a rotating schedule so that all state agencies are audited every five years, rather than on a case-by-case basis.
  • Legislative Resolutions 10CA and 11CA, also by Hardin, would impose consumption or excise taxes on all new goods and services, except groceries (10CA), and eliminate all taxes other than retail consumption and excise taxes (11CA). The effort is the “EPIC Option,” to eliminate property, income and corporate taxes.

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Where to watch Nebraska-Northwestern basketball: Time, TV channel

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Where to watch Nebraska-Northwestern basketball: Time, TV channel


The Nebraska men’s basketball team (17-0, 6-0) hits the road on Saturday afternoon, facing the Northwestern Wildcats (8-9, 0-6). The Huskers are coming off a 90-55 win against the Oregon Ducks on Tuesday night.

Nebraska’s 17-0 record is the best start to a season in program history. A win against Northwestern on Saturday would give NU a 7-0 Big Ten record, its best conference start since WW2. 

Nebraska’s offense is averaging 81.7 points per game while shooting .472 from the field and .352 from the three-point line. The Husker defense ranks No. 23 in the nation, surrendering 65.8 points per game.

Forward Rienk Mast leads the Cornhuskers with an average of 15.5 points and 6.4 rebounds per game. Iowa transfer Pryce Sandfort enters the Oregon game averaging 16.4 points, 4.6 rebounds and 2.2 assists per game. 

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Northwestern is coming off a 79-68 loss to No. 13 Illinois on Wednesday. The Wildcats are led by Nick Martinelli, who averages 23.8 points per game.

Watch Nebraska-Northwestern basketball live on Fubo (free trial)

Here’s how to watch the Nebraska-Northwestern basketball game today, including time, TV schedule, and streaming information:

What channel is Nebraska-Northwestern basketball on today?

TV Channel: Big Ten Network

Livestream: Fubo (free trial)

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Nebraska-Northwestern basketball can be seen on the Big Ten Network. Chris Vosters and Brian Butch will call the game from the courtside at Welsh-Ryan Arena. Streaming options for the game include FUBO, which offers a free trial to new subscribers.

Nebraska-Northwestern basketball time today

  • Date: Saturday, January 17
  • Start time: 3 p.m. CT

The Nebraska-Northwestern basketball game starts at 3 p.m. CT from Welsh-Ryan Arena in Evanston, Illinois.

Nebraska-Northwestern basketball odds

Odds courtesy of BetMGM as of Saturday, Jan. 17

Moneyline: Nebraska -225/Northwestern +185

ODDS: Nebraska -5 1/2 (-105)

O/U: 148 1/2 (O -105/U -115)

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Contact/Follow us @CornhuskersWire on X (formerly Twitter) and like our page on Facebook to follow ongoing coverage of Nebraska news, notes and opinions.





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Nebraska Medicine sues to block $800M Board of Regents deal with Clarkson

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Nebraska Medicine sues to block 0M Board of Regents deal with Clarkson


LINCOLN, Neb. (WOWT) – Nebraska Medicine filed a lawsuit Friday, seeking to block the University of Nebraska Board of Regents from purchasing Clarkson Regional Health Services’ stake.

The lawsuit filed in Douglas County District Court challenges the board’s plan to pay Clarkson $500 million for its stake in Nebraska Medicine and purchase Clarkson-owned real estate for $300 million.

Nebraska Medicine has asked the court for a jury trial and a temporary restraining order or injunction to pause the deal.

The Board of Regents and Clarkson announced the deal publicly Jan. 2, with a targeted closing before June 30, 2026.

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The University has not disclosed complete financing details for the transaction, citing a need to raise funds through bond sales and state appropriations.

Nebraska Medicine argues the transactions violate a 2016 joint operating agreement that requires mutual consent from all parties, including Nebraska Medicine itself, to terminate the partnership.

The Board of Regents released this statement:

“We are saddened and puzzled by this unnecessary action. The Board of Regents has stated multiple times, including several times in the recent public board meeting, that we have a sincere desire to work in a collaborative fashion with Nebraska Medicine to grow and strengthen health care. The Board of Regents unanimously approved this transaction, and following that vote we moved immediately to once again extend a warm and personal offer to meet and forge ahead together to build a collegial working relationship consistent with Nebraska values.”    

You can attribute this to the University of Nebraska Board of Regents 

The agreement established Nebraska Medicine as an independent, private nonprofit with equal membership from the University of Nebraska and Clarkson.

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University of Nebraska President Jeffrey Gold previously stated the deal would help the financially troubled university manage its budget, telling the Nebraska Examiner that “some of the revenue streams provided by Nebraska Medicine could help keep NU tuition more affordable than it might be otherwise.”

Nebraska Medicine said the Board of Regents has already violated its duties as a member by refusing to approve board seat nominations and withholding cooperation on routine governance matters since May 2025, effectively pressuring Nebraska Medicine to accept the deal.

“Nebraska Medicine’s continued success is critically important for the state’s workforce and the patients who rely on the serious medicine and extraordinary care delivered by Nebraska Medicine’s physicians and staff,” the complaint stated.

Nebraska Medicine also claims the $300 million for the property far exceeds the fair market value and the $500 million for Clarkson’s membership interest is “highly overvalued.”

“The University intends to charge Nebraska Medicine, through its subsidiary The Nebraska Medical Center, additional rent, although there is no rent currently paid,” the complaint reads.

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The lawsuit also argues that even if Clarkson properly withdraws as a member, the University would violate lease terms by preventing Nebraska Medicine’s subsidiary from exercising its contractual right to purchase the Clarkson-owned property.

At its rescheduled meeting Thursday, the Nebraska Board of Regents unanimously approved the proposal.

Thirty-two state senators sent a letter asking the board to delay the vote. Current and former officials with Nebraska Medicine also pushed back on the proposal, calling it a “state takeover.”

In an open letter, three former CEOs claim the current structure allows for Nebraska Medicine to establish guardrails around major changes. But NU President Dr. Jeffrey Gold maintained that care will expand and improve if the deal went through, likening the agreement to “an amicable divorce.”

On Thursday, Dr. Beau Konigsberg, an orthopedic surgeon at UNMC, expressed concerns about patient care.

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“When decisions about healthcare compete with other priorities, patients ultimately bear the burden,” Konigsberg said. “We risk losing the ability to recruit and retain physicians, invest in technology and services, and respond to urgent and emerging needs.”



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Achievements | Honors, appointments and publications for Jan. 16

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Achievements | Honors, appointments and publications for Jan. 16


Recent achievements for the University of Nebraska–Lincoln community were earned by Simanti Banerjee, Joan Barnes, Maathir Basi, Edgar Cahoon, Ozan Ciftci, Abner Sanchez Dominguez, Kristen Hoerl, Dane Kiambi, Ciara Ousley, Ali Shull, Jordan Soliz and Colleen Warner.

Honors

Edgar Cahoon, George Holmes Professor of biochemistry and director of the university’s Center for Plant Science Innovation, received the 2026 Supelco American Oil Chemists’ Society Research Award for outstanding original research on fats, oils, lipid chemistry or biochemistry published in highly cited journals, books and papers. 

Ozan Ciftci, Kenneth E. Morrison Distinguished Professor of Food Engineering, received the 2026 Timothy L. Mounts Award from the American Oil Chemists’ Society for significant contributions to the science and technology of edible fats and oils or derivatives in food products. 

Abner Sanchez Dominguez and Maathir Basi, undergraduate students in biological sciences and microbiology, and psychology, respectively, received presentation awards at the 2025 Annual Biomedical Research Conference for Minoritized Scientists in San Antonio, Texas. The conference is the American Society for Microbiology’s national conference, supporting multidisciplinary science and workforce development for scientists of all career stages, including undergraduate students. Eleven Huskers presented research, and the group was led by Marianna Burks, assistant professor of practice in the School of Biological Sciences.

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Ciara Ousley, assistant professor of special education and communication disorders, has been named the 2026 recipient of the Early Career Research Award from the Council for Exceptional Children’s Division on Autism and Developmental Disabilities. The award recognizes early career researchers who demonstrate exceptional promise in research related to students with autism, intellectual disability and other developmental disabilities at the early stages of their careers, and who have completed their doctoral work within the past six years. Ousley’s research focus has included supporting the social communication skills of young children with autism and other developmental disabilities who have limited to no vocal speech, including those who use augmentative and alternative communication.

Ali Shull, a doctoral student in the Department of Educational Psychology, was named a Graduate Scholar by the Buffett Early Childhood Institute at the University of Nebraska. The program awards one-year fellowships worth up to $25,000 to a maximum of four NU doctoral students every year. Shull is researching how exposure to parenting content on social media platforms like TikTok and Instagram affects parental stress and confidence. She has recruited parents to watch popular parenting videos while wearing heart rate monitors, measuring their biological response to those videos compared to arts and crafts content. Surveys will inquire about parenting skills and whether they compare themselves negatively to parenting influencers.

Jordan Soliz, professor of communication studies and Leland J. and Dorothy H. Olson Chair in Arts and Sciences, and Colleen Warner, 2011 doctoral graduate, received the Dawn O. Braithwaite Distinguished Book Award from the National Communication Association’s Family Communication Division for their volume, “Navigating Relationships in the Modern Family: Communication, Identity and Difference” (Peter Lang, 2020). The book was recognized at the association’s annual meeting in Denver in November.

Appointments

Joan Barnes was selected to serve a two-year term on the Association of Research Libraries Communications Working Group. The purpose of the group is to advise the association’s communications staff on its member-facing communication strategy, helping to ensure programmatic visibility through a variety of channels.

Publications

Simanti Banerjee, professor in the Department of Agricultural Economics, served as an editor of the recently published 50th anniversary commemorative issue of the Journal of Agricultural and Resource Economics, which is the official journal of the Western Agricultural Economics Association.

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Kristen Hoerl, associate professor of communication studies, recently published a book, “The Impossible Woman: Television, Feminism and the Future,” with Rutgers University Press. “The Impossible Woman” examines a variety of scripted television series across multiple genres to show how the cultural value of television’s extraordinarily talented female characters often rests upon their ability to endure — but not overcome — sexism. Hoerl argues that these series contribute to sexist realism, or the cultural assumption that there is no alternative to patriarchy. Situating impossible women’s struggles in the context of contemporary feminist politics, Hoerl explains how the problems facing television’s strongest women illustrate mainstream feminism’s paradoxical dependence on cultural misogyny, neoliberal individualism and racism.

Dane Kiambi, associate professor of advertising and public relations, recently published “Public Address in Africa: An Analysis of Great Speeches by African Personalities” with Peter Lang Publishers. The book offers a comprehensive analysis of speeches that trace Africa’s political and socio-economic evolution over the past 65 years. From Patrice Lumumba’s call to end oppression in Africa to Nana Akufo-Addo’s critique of economic disparities with the West, this anthology spans pivotal moments. Each speech is analyzed and contextualized, highlighting themes of colonialism, liberation, unity and self-reliance.



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