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Principles of good tax policy • Nebraska Examiner

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Principles of good tax policy • Nebraska Examiner


Gov. Jim Pillen is embarking on a policy campaign to sell a new plan meant to lower property taxes. He’s hitting the road making his pitch to voters and state senators in communities around the state.

If you have planned a summer vacation, you know that a great trip does not happen on its own — it takes vision, planning and strong execution. The same is true for state tax policy. Before embarking on a restructuring of Nebraska’s tax system, it’s important to set goals and map out the path to our ideal destination.

 

We can all agree we want to arrive at a destination where Nebraska has a tax system that allows individuals and businesses to thrive, for our state to compete with our peers, and a system that is fair and equitable for all. How we get there, and what principles we follow, are the primary questions at hand. Achieving meaningful tax reform requires more than a big goal; it must be built upon sound tax policies that will endure for generations to come.

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Prior to 2023, Nebraska consistently ranked high among peer states for income tax rates and property tax burdens. Unfortunately, budgets were tight during that time, which limited fiscally responsible means for reducing these taxes. Regardless, our state leaders knew Nebraska had to perform better if it was to successfully compete with peer states for business and job growth and personal prosperity.

Finally, in 2023, Nebraska had its shot. Due to a revenue surplus, in part because ofthe COVID crisis, Nebraska was able to slash its income tax rates to 3.99% over five years and also eliminate community colleges’ ability to levy property tax. These changes significantly enhanced our state’s tax code; however, they did not happen overnight, and they did not happen by accident. Despite this reform, Nebraska still has the seventh highest property tax rate in the country. As we look forward now, we need to consider what goes into good tax policy, and how Nebraska can ensure we get the best outcome for our state.

Budgetary restraint

Foundational to any good tax policy is budgetary restraint. Although Nebraska was able to accomplish significant reforms due to excess revenue, only budgetary restraint can provide sustainable tax relief. That is, future tax reforms should not rely on a tax shift, but instead focus on capping local spending growth and promoting budget restraint.

Simplicity

Good tax policy is also rooted in simplicity. A tax code that is easy to understand and comply with reduces administrative costs and economic distortions. Nebraska’s recent reforms aimed to simplify the tax code by reducing the number of brackets and lowering rates. Eliminating the community college property tax simplified the overall property tax system. Future reforms should continue this trend towards simplicity, making the tax system as straightforward as possible while ensuring that elected officials are accountable to the taxpayer.

Transparency

Transparency is another critical principle of foundational tax reform. A transparent tax system ensures that taxpayers understand how their money is being used and can hold government officials accountable. Transparency also means keeping accountability at the level of government most accessible to the taxpayer. This means local decisions should stay in the hands of local elected officials, not bureaucrats in Lincoln. Nebraska should continue to prioritize transparency, building trust with taxpayers and ensuring that public funds are managed responsibly.

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Economic growth

Lastly, economic growth should be a guiding objective. Tax policies that promote investment, job creation and economic expansion benefit all Nebraskans. By keeping tax rates competitive and reducing burdensome regulations, Nebraska can attract new businesses and retain existing ones, driving economic prosperity. Legislators should reject ideas that raise taxes on business inputs and instead focus on policies that spur economic growth throughout our state.

The principles of budgetary restraint, simplicity, transparency and economic growth form the bedrock of sound tax policy. As Nebraska looks to further improve its tax system, these principles will guide us toward a fairer, more prosperous future for all. In the next part of this series, we will explore specific policy solutions to achieve property tax reform, building on this strong and principled foundation.

In conclusion, it is wise to have a clear understanding of the objective before embarking on the journey. For Nebraska, the objective should be statewide population and job growth, business creation and personal prosperity, partnered with state and local spending controls and fiscal policies that help sustain Nebraska’s performance, even through economic turbulence.



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Monday Night Therapy: The Husker Way – Nebraska Football Strength and Conditioning

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Monday Night Therapy: The Husker Way – Nebraska Football Strength and Conditioning


In this episode of the Corn Nation’s Monday Night Therapy podcast, host Minnie Hunt interviews Bob Davis, a former strength and conditioning coach with Nebraska during the 1980s under Boyd Epley, the legendary pioneer of Husker Power.

Davis shares insights into the foundational role Nebraska’s strength and nutrition programs played in the Cornhuskers’ dominance, emphasizing how walk-ons and farm kids pushed blue-chip recruits by outworking them. He discusses innovations like performance testing, customized nutrition cards, and year-round training, including offseason programs that prepared players physically and mentally.

Davis also reflects on the evolution of training—comparing old-school techniques to today’s tech-enhanced systems—and emphasizes fundamentals, balance, proper mechanics, and injury prevention. He highlights the importance of developing athletes’ understanding of movement, hydration, and nutrition. Creatine use, the relevance of bench press, and high-tech versus practical basics are all explored.

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Davis underscores that most injuries result from fatigue and poor mechanics, not contact. He calls for transparency in athletic performance reporting to inspire fans and hold players accountable.

Now running “Strength of America” and “Body by Bob’s,” he continues to educate athletes of all ages on how to train smart, eat right, and stay healthy for life.

The episode closes with calls for community engagement and the hope of returning Nebraska to its physical dominance.



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TE transfer Ian Flynt looking for fresh start at NC State

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TE transfer Ian Flynt looking for fresh start at NC State


Sometimes a player needs a fresh start.

Nebraska freshman Ian Flynt had a vision of how his Cornhuskers career would go a year ago, but he wanted a new beginning after being a legacy recruit.

Flynt’s father, Darren Flynt, competed on the Nebraska track team, as did his mother, Dagmar Pesakova, doing the shot put and discus. Pesakova was good enough to through for Czechoslovakia on the International stage. They finished up at Azusa Pacific. His older sister Amelia Flynt started her track and field career at California, and transferred to Nebraska in 2023.



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Nebraska dad fatally stabs wife, 2 kids and himself in apparent murder-suicide hours before son’s high school graduation

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Nebraska dad fatally stabs wife, 2 kids and himself in apparent murder-suicide hours before son’s high school graduation


A Nebraska father stabbed his entire family to death and then turned the knife on himself the same day as his oldest son’s high school graduation, authorities said – and just three days after he was released from a mental health hospital.

Jeremy Koch, 42, killed his 41-year-old wife, Bailey, and sons Hudson, 18, and Asher, 16, in a sickening stabbing spree Saturday before taking his own life in a rural part of Dawson County, according to the Nebraska State Patrol.

The gruesome scene of the apparent murder-suicide was discovered by Bailey’s parents around 9:45 a.m. All four family members suffered from fatal knife wounds, police said.

All four family members were killed in the apparent murder-suicide. Bailey Koch/Facebook

“I found our two grandsons, Hudson 18, and Asher 16, and our daughter Bailey, and our son-in-law Jeremy, dead laying in their beds,” Lane and Peggy Kugler, the father and mother of Bailey and grandparents of the two boys, said in a Facebook post, according to News Channel Nebraska.

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“What I saw will haunt me the rest of my life.”

The tragedy comes amid Jeremy’s longtime struggle with depression and suicidal thoughts, which was chronicled by Bailey, a teacher, on a dedicated Facebook page.

She wrote on the “Anchoring Hope for Mental Health” page Wednesday that Jeremy had wrapped up a five-day stint receiving mental health care at a hospital with a photo of the couple smiling in a car.

“What a difference five days, some hydration and nutrition, med adjustments, therapies, and a safety plan can make!!!” Bailey Koch eerily wrote.

“Thank you for praying and for your unwavering support as I take Hottie Hubby HOME in time for our son’s high school graduation! We still need lots of prayers as we try and carry on with life and find our new ‘normal.’”

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Still, in the days leading up to the suspected murder-suicide, the father of two continued to struggle, according to his wife’s recent social media posts.

Hudson was set to receive his diploma at Cozad High School’s graduation — which went on without the teen Saturday afternoon, just hours after the horrific slaughter.


The couple chronicled Jeremy Koch's mental health struggles online.
The couple chronicled Jeremy Koch’s mental health struggles online. Bailey Koch/Facebook

“Cozad Schools was made aware of a tragic situation that will deeply affect our Cozad community,” the school district wrote. “Our thoughts are with all those impacted during this incredibly difficult time.”

Bailey Koch was remembered as a “passionate educator, caring colleague and bright presence in the school community,” by Holdrege Public Schools, where she worked, according to NTV.

Jeremy and Bailey were high school sweethearts and together for at least 25 years, according to the Facebook page.

In a since-deleted GoFundMe page, Bailey said her husband this month had survived numerous suicide attempts that included a car crash that nearly killed him.

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“When he awoke,” she wrote, according to News Channel Nebraska, “he was destroyed his attempt hadn’t worked.”

If you are struggling with suicidal thoughts, you can dial the 24/7 National Suicide Prevention hotline at 988 or go to SuicidePreventionLifeline.org.



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