Nebraska's Projected State Business Tax Climate Index Rankings, LB873 vs. LB1264

Currently, Nebraska ranks 35th in the Tax Foundation's State Business Tax Climate Index. Under the newly-enacted LB873, Nebraska would rank 28th if the plan were fully implemented today. If lawmakers had fully adopted LB1264, the Blueprint Nebraska plan, Nebraska would rank 16th. Under current legislation, Nebraska will make modest gains on income tax rankings, but not progress on property or sales tax rankings.