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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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Cyclospora outbreak reaches Nebraska as health officials investigate source

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Cyclospora outbreak reaches Nebraska as health officials investigate source


A nationwide outbreak of the parasite Cyclospora has reached Nebraska, according to health experts at CHI Health.

While only a handful of cases have been identified in the state, doctors say the true number of infections may be higher because many people recover at home without being tested.

Cyclospora is a microscopic parasite that can contaminate food and cause gastrointestinal illness. Health officials are still investigating the source of the current outbreak and have not identified a specific food item responsible.

Previous Cyclospora outbreaks have been linked to fresh produce, including pre-cut salad mixes, cilantro, basil, raspberries, snow peas and green onions.

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Dr. Renuga Vivekanandan with CHI Health says the parasite can be difficult to remove because it can survive in small, porous areas of some produce.

“Even though you’re washing it, they can remain there,” Vivekanandan said. “Ideally, if you buy produce whole, you can wash it thoroughly yourself.”

Symptoms of Cyclospora typically appear about seven days after exposure but can take up to two weeks, making it difficult for investigators to determine where someone was infected.

Symptoms can include prolonged diarrhea, fatigue, dehydration, muscle weakness and stomach discomfort.

Doctors say most people recover without hospitalization, but young children, older adults and people with weakened immune systems face a higher risk of complications.

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Unlike some stomach illnesses, Cyclospora can be treated with antibiotics. Health experts say the most common treatment is trimethoprim-sulfamethoxazole, also known as Bactrim.

Doctors recommend contacting a healthcare provider if symptoms do not improve and say staying hydrated is especially important.

Health experts say Cyclospora typically does not spread easily from person to person.

“If somebody else in your household has this, you’re not necessarily going to get it,” said Dr. Dave Quinby, an infectious disease physician with CHI Health. “Handwashing is always good, but this tends not to go person to person well at all.”

Until investigators identify the source of the outbreak, doctors recommend buying whole produce when possible, washing fruits and vegetables thoroughly and cooking foods when appropriate.

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According to the CDC, more than 843 confirmed cases and approximately 1,500 probable cases have been reported nationwide. Eighty-six people have been hospitalized, and no deaths have been reported.



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Nebraska Commit Trae Taylor Becomes Consensus No. 1 Quarterback in the 2027 Class

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Nebraska Commit Trae Taylor Becomes Consensus No. 1 Quarterback in the 2027 Class


The recruiting industry has spoken, and Nebraska quarterback commit Trae Taylor has officially become the consensus No. 1 signal-caller in the 2027 recruiting class.

On Monday, Rivals updated its national rankings, elevating Taylor from a high four-star prospect ranked No. 71 nationally to a five-star recruit ranked No. 17 overall, a jump of 54 spots. The rise comes after an impressive stretch for the Chicago native, who is set to quarterback Millard South (NE) this fall.

Here’s what Taylor’s five-star status means for the Big Red, including what he did to reach this point.

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Becoming a Five-Star

Taylor first earned a five-star rating from 247Sports shortly after being named the Elite 11 MVP following an impressive performance at the prestigious quarterback competition in May. Competing against 20 of the nation’s top signal-callers, Nebraska’s verbal pledge proved to be the best of the group.

According to 247Sports, Taylor is the nation’s No. 8 overall prospect and the No. 1 quarterback in the 2027 class. By earning MVP honors, he joined an impressive list of QBs that includes former Heisman Trophy winner Caleb Williams, 2025 Heisman finalist Julian Sayin, and several other top quarterbacks who have won the award over the years.

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2027 four-star quarterback Trae Taylor with Nebraska football coach Matt Rhule before the 2024 Rutgers game. | @Qb6Trae on X

Taylor’s Recruitment

Taylor committed to Nebraska on May 1, 2025, and his stock has only continued to rise since then. At the time, he was regarded as a four-star prospect, but the Huskers believed they had secured a commitment from one of the nation’s top quarterbacks.

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To his credit, he became just that. He followed that decision with a junior season in which he totaled more than 4,200 all-purpose yards and 50 touchdowns, cementing himself as one of the country’s most electrifying recruits heading into his senior year.

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Despite interest from several of the nation’s top programs, Taylor has remained committed to NU. He reinforced that commitment by moving to the state ahead of his senior season, and his leadership has played a significant role in helping the Huskers assemble one of the top 2027 recruiting classes in the country.

Nebraska’s 2027 Recruiting Class

Nebraska’s 2027 recruiting class currently ranks No. 18 nationally and sixth in the Big Ten according to Rivals. Per 247Sports, however, the Huskers sit at No. 16 nationally, trailing only Ohio State and Oregon within the conference.

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NU also holds commitments from four top-100 overall prospects in the cycle, its most since the 2005 recruiting class. Taylor is joined by four-star safety Tory Pittman III, four-star interior offensive lineman Jordan Agbanoma, and four-star wide receiver Khalil Taylor in that group.

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Currently, the Big Red hold commitments from 22 prospects in the 2027 class. While Taylor is the only five-star recruit, nine of Nebraska’s commits are currently regarded as blue-chip prospects.

Nebraska Commits in 2027 Cycle:

  1. Trae Taylor- Quarterback (★★★★★) 
  2. Tory Pittman III- Safety ★★★★)
  3. Jordan Agbanoma- Interior Offensive Line (★★★★)
  4. Corey Hadley Jr.- Safety (★★★★)
  5. Timi Aliu- Offensive Tackle (★★★★)
  6. Bryce Williams- Cornerback (★★★★)
  7. Nehemiah Ombati- Defensive Line (★★★★)
  8. Jailen Hill- Cornerback (★★★★)
  9. Amir Brown- Running Back (★★★★)
  10. Matt Erickson- Offensive Tackle (★★★)
  11. Barrett Kitrell- Interior Offensive Line (★★★)
  12. Jayden Travers- Defensive Line (★★★)
  13. KD Jones- Interior Offensive Line (★★★)
  14. Antayvious Ellis- Wide Receiver (★★★)
  15. Brennan Drummond- Safety (★★★)
  16. Joey Hunter- Tight End (★★★)
  17. Eli Harris- Linebacker (★★★)
  18. Caleb Green- Linebacker (★★★)
  19. Errol Demontagnac- Defensive Line (★★★)
  20. Ma’atoe Moe- EDGE (★★★)
  21. Justyn Lindsay- Wide Receiver (★★★)

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Kenny Larabee, KLIN

What Taylor’s Bump Means for the Huskers

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By now, every program in the country knows who Taylor is and what he could eventually become. For Nebraska, the task now shifts from recruiting him to proving it can develop him into an NFL quarterback over the next several years. For now, Taylor remains locked in, but signing day is still months away.

The 2026 season means significantly more that getting to a certain number of wins. For Matt Rhule’s staff, though, the pressure should be viewed as a privilege. They’ll need to prove they can develop the talent they already have while also winning football games. It’s as simple as that.

NU’s current staff already had one opportunity with a five-star QB, but that partnership ended after just two years. Taylor represents an opportunity to flip the script. This time, the Huskers will need to maximize it by keeping him in Lincoln, developing him into an NFL-caliber signal-caller, and seeing him finish what he starts, all while wearing the scarlet and cream.

Plenty of quarterbacks have found success while playing football for the Big Red. Plain and simple, Taylor needs to become the next one. Rhule’s staff seems set on seeing that become true. Now, fans will have the opportunity to watch it unfold.

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Stay up to date on all things Huskers by bookmarking Nebraska Cornhuskers On SI, subscribing to HuskerMax on YouTube, and visiting HuskerMax.com daily.

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Shawn Eichorst’s Nebraska tenure shows his Badgers return is disastrous for Luke Fickell

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Shawn Eichorst’s Nebraska tenure shows his Badgers return is disastrous for Luke Fickell


While Nebraska football fans mostly laughed at Wisconsin hiring Shawn Eichorst as their new AD, Badgers fans seem to be quite happy with the move. However, if the new athletic director’s tenure in Wisconsin echoes at least his early run in Lincoln, then Luke Fickell should know that he’s about to be shown the door, no matter what the 2026 season looks like.

One of the first things Eichorst did when he took over the program at NU was boot then-Husker head coach Bo Pelini. He did that despite the fact that Pelini was winning 9 or 10 games a season and was putting together campaigns better than any that have come since his firing.

The former Nebraska AD fired Pelini after he led his team to an emotional win over the Iowa Hawkeyes, with most of the coaches and players celebrating and seemingly poised to carry the momentum into bowl season and then the 2015 season. Eichorst had other ideas, essentially saying that beating the Hawkeyes simply wasn’t that impressive.

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“In the final analysis,” he said at the time, “I had to evaluate where Iowa was.”

Shawn Eichorst’s Nebraska football tenure should worry Luke Fickell

Those words have stung Nebraska plenty since he uttered them, since Kirk Ferentz’s program has been inarguably better than the Huskers under Mike Riley, Scott Frost and Matt Rhule.

Certainly, Wisconsin fans should take that as a cautionary tale, not just because the AD overestimated where the Nebraska program would go, but also because he wasn’t very good at analyzing how to get them where he wanted them. But it’s even more a cautionary tale for Badgers’ head coach Luke Fickell.

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Shawn Eichorst was essentially brought in as a clean-sweep artist in football. When he was hired, it’s clear that Pelini’s career in Lincoln was about to come to an end, unless he took the Cornhuskers on a miracle run.

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The 37-34 overtime win over Iowa meant that the Huskers once again went 9-3. Two of the three losses were by five points or less. The only blowout loss of Pelini’s final season was to Wisconsin, 59-24. And yet, he was canned just two days after he finished another objectively successful season.

If Eichorst was willing (and some would say eager) to fire Pelini in that situation, is there any doubt he’s exactly as willing (and eager) to fire Luke Fickell after the 2026 season, unless he has a miracle run?

Fickell hasn’t been nearly as successful at Wisconsin as Pelini was at Nebraska. Back-to-back losing seasons put him at 17-21 in his career. He’d have to go on a 50-6 run to equal Pelini’s time in Lincoln.

Of course, it’s possible that Wisconsin fans are salivating at the idea of their new AD firing their rather mediocre head coach. The company line is they like that a former lieutenant to the longtime athletic director under Barry Alvarez is back and ready to bring the program back to glory days.

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But is part of that march back to glory days expected to include a new head coach for the 2027 season? Put it this way, it wouldn’t be out of line for Luke Fickell to start putting out feelers to G6 programs this fall in case he has to update his resume quickly come December.

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