Law, College of


Date of this Version



UNL News Blog, February 7, 2013;


Copyright (c) 2013 Board of Regents of the University of Nebraska


In his State of the State address on Jan. 15, Nebraska Gov. Dave Heineman proposed sweeping changes to the Nebraska state tax system. One proposal would completely eliminate the state’s corporate and personal income taxes, while an alternative proposal would eliminate the corporate income tax but make more limited changes to the personal income tax. Both proposals include modifications to the state’s sales tax laws that are intended to offset the lost revenue from the income-tax reductions. The Governor should be applauded for putting tax reform at the forefront of this legislative session. With any major tax reform, however, many issues need to be considered. A few of those issues are discussed below.