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State of the State: 2025 vs 2026
Governor Jim Pillen -- comparing priorities year over year
From Tax Reform Foundation to Aggressive Governance Agenda
Governor Pillen's 2025 address was primarily anchored in property tax relief and government consolidation, presenting a budget that shrank state spending by 0.5% (2.3% excluding federally-mandated Medicaid increases) and proposing $200 million more for the property tax credit fund. By 2026, the fiscal narrative shifted dramatically toward showcasing results: Pillen highlighted a $500 million bottom-line improvement to the state budget, a general fund reserve of nearly $2 billion, and the state's highest-ever credit rating. The 2026 speech was far more assertive about cutting government spending as the mechanism for durable tax cuts, explicitly arguing that past Nebraska tax relief amounted to 'tax shifts' through 'carveouts, subsidies, loopholes, and exemptions' rather than real cuts.
A striking new emphasis in 2026 was the deep alignment with the Trump administration. The 2025 speech contained only a passing reference to favorable national leadership. In 2026, Pillen devoted extensive attention to federal partnerships: being first in the nation to ban pop and energy drinks from SNAP-like programs, first to implement work requirements for welfare, first to sign an executive order for the Federal Scholarship Tax Credit, and receiving $218 million from the Rural Health Transformation program. Immigration enforcement became a major theme, with Nebraska establishing one of the nation's first ICE detention facilities and Pillen spotlighting a violent incident involving an undocumented individual shot by Omaha police.
Economic development and energy policy emerged as entirely new pillars in 2026. The governor introduced the Grow the Good Life Incentive — a 10% tax credit for a full decade for businesses bringing new high-paying workers to Nebraska — and championed 'behind the meter' electricity generation to attract AI and energy-intensive industries, calling the facilities 'AI factories.' He celebrated Nebraska's first billion-dollar 'unicorn company,' CompanyCam, and introduced tort reform as a business climate priority. Meanwhile, several 2025 priorities effectively vanished: the proposed blue-ribbon commission on school funding and TEEOSA reform, the merger of the Department of Environment and Energy with the Department of Natural Resources, the elimination of the inheritance ('death') tax, and the fight against lab-grown meat labeling received no mention in 2026.
Cultural and social policy intensified in 2026. While both speeches addressed protecting women's spaces (the Stand With Women Act), the 2026 address added aggressive new fronts: a ban on DEI and Critical Race Theory in higher education (with budget language to enforce it), antisemitism reporting requirements for educational institutions (Senator Hardin's LB538), and a push to repeal a 2023 law preventing suspension of disruptive K-2 students. The electoral college winner-take-all issue persisted but shifted tactically — from calling for direct legislative passage in 2025 to proposing a constitutional amendment ballot measure (LR24CA) for November 2026, acknowledging that filibuster obstruction had blocked the legislative route.
New Priorities in 2026
- +Deep partnership with the Trump administration, including being first in the nation on SNAP restrictions, welfare work requirements, the Federal Scholarship Tax Credit, and receiving $218 million in Rural Health Transformation funding
- +Immigration enforcement and border security, including establishing one of the nation's first ICE detention facilities and spotlighting violent crime by undocumented individuals
- +The Grow the Good Life Incentive offering businesses a 10% tax credit for a decade for bringing new high-paying workers to Nebraska
- +Energy and AI development strategy, including 'behind the meter' generation legislation to allow large power users like AI facilities to build their own power plants and sell excess electricity to the grid
- +Tort reform package to protect businesses from frivolous lawsuits, carried by Senators Bosn, Hallstrom, Sorrentino, and Kauth
- +Banning DEI and Critical Race Theory from Nebraska's public higher education institutions through budget language
- +Antisemitism definition and reporting policy for educational institutions via Senator Hardin's LB538
- +Repealing the 2023 law that prevents schools from suspending disruptive K-2 students, carried by Senator Murman
- +Full-ride scholarships with housing at the University of Nebraska for students scoring 33 or higher on the ACT
- +Celebrating Nebraska's first 'unicorn company' (CompanyCam) and framing the state as a startup-friendly environment
- +Highlighting DHHS achieving $141 million in net savings and recovering $30 million by cutting off individuals collecting Medicaid from multiple states
Dropped from 2025
- −The blue-ribbon commission to overhaul TEEOSA school funding and Senator Hughes's bill to increase foundation aid per student were not mentioned in 2026
- −The proposed merger of the Department of Environment and Energy with the Department of Natural Resources into a new Department of Water, Energy, and Environment (Senator Brandt's bill) was absent
- −Elimination of Nebraska's inheritance ('death') tax, championed by Senator Clements in 2025, received no mention
- −The fight against lab-grown and cell-cultured meat labeling (Senator DeKay's consumer protection bill) was entirely dropped
- −The specific proposal to add $200 million to the property tax credit fund was not repeated as a discrete initiative
- −The consolidation or elimination of dozens of state boards and commissions (Speaker Arch's bill) was not specifically revisited
- −Protection of children from social media harms and the ban on phones in classrooms (Senators Sanders, Hardin, Bosn, and Storer's package) were not mentioned
- −Recognition of Nebraska's emergency management response and NEMA team for the record eleven declared emergencies of 2024 was not echoed
Shifted Emphasis
- ↔The electoral college winner-take-all issue shifted from calling for direct legislative passage in 2025 to proposing a constitutional amendment ballot measure (Senator Dorn's LR24CA) for November 2026, acknowledging filibuster obstruction of the legislative route
- ↔Government spending restraint evolved from a general principle (0.5% spending reduction) in 2025 to a much more specific and aggressive posture in 2026, citing a $500 million bottom-line improvement, $2 billion in reserves, and explicit critiques that past tax cuts were merely 'tax shifts'
- ↔Protecting women's spaces (Stand With Women Act) continued but narrowed in 2026 to specifically focus on restrooms, which Pillen said were left out of the 2025 legislation due to 'silly politics'
- ↔Senator Jacobson's agricultural data privacy bill was mentioned in both years but received greater emphasis in 2026 with more detailed description of what farm data encompasses
- ↔Support for Offutt Air Force Base continued in both years but was mentioned more briefly in 2026 as part of a broader investment list rather than as a standalone priority
- ↔The tone on running government efficiently shifted from aspirational in 2025 to results-oriented in 2026, citing specific savings figures like DHHS's $141 million and $30 million in Medicaid fraud recovery
- ↔Economic messaging broadened from emphasizing traditional sectors (agriculture, financial services, manufacturing) in 2025 to celebrating tech startups, AI infrastructure, and ethanol's national dominance in 2026
Policy Topics Addressed
Affordability
Governor Pillen emphasized tax reform as central to affordability, calling the tax policy "broken" and noting past reforms created "carveouts, subsidies, loopholes, and exemptions" that amounted to tax shifts rather than cuts. He proposed a $500 million budget improvement through spending cuts and described the Grow the Good Life Incentive offering 10% tax credits for a decade to businesses bringing new high-paying jobs to Nebraska. He also eliminated taxes on Social Security income and removed community colleges from property tax rolls.
Agriculture
Governor Pillen celebrated Nebraska's cattle industry as number one in America and the ethanol industry as number one nationally. He highlighted the importance of ag data privacy legislation to ensure farmers and livestock producers stay in control of their operational data, and introduced the Grow the Good Life Incentive for economic development.
Economy & Jobs
Governor Pillen reported Nebraska's economy growing at the sixth-highest quarterly GDP rate nationally and setting population records above 2 million for the first time. He highlighted Nebraska's first billion-dollar "unicorn" company, CompanyCam, and proposed the Grow the Good Life Incentive offering a 10% tax credit for a decade to businesses bringing new high-paying workers to the state. He emphasized Nebraska ethanol being number one in America.
Education
Governor Pillen announced a University of Nebraska agreement to provide full scholarships with housing for every student scoring 33+ on the ACT. He called for eliminating DEI and CRT from higher education through budget language, supported legislation to restore school discipline authority for disruptive K-2 students, and highlighted the need for classroom order so teachers can teach effectively. He also championed the federal Scholarship Tax Credit as a 'gamechanger' for all school types.
Environment & Energy
Governor Pillen emphasized electrical power as key to economic prosperity, particularly for AI-intensive industries. He proposed removing red tape for large power users to build their own generation and sell excess electricity onto the grid through 'behind the meter' generation, with Senator DeKay carrying legislation. He highlighted Nebraska ethanol as "number one in America" and celebrated the Trump administration's support for ethanol in energy dominance.
Government Reform
Governor Pillen emphasized running government like a business, with the Department of Health and Human Services achieving $141 million in net savings and returning $30 million to taxpayers by cutting off ineligible Medicaid recipients also collecting benefits from another state. He proposed eliminating or merging duplicative government functions and called for tort reform to protect businesses from frivolous lawsuits.
Healthcare
Governor Pillen highlighted $141 million in savings at the Department of Health and Human Services and $30 million returned to taxpayers by cutting off ineligible Medicaid recipients collecting benefits from other states. He emphasized Medicaid work requirements and positioned the state as a leader in the 'Make America Healthy Again' movement.
Housing
Governor Pillen did not make housing a central focus, instead emphasizing tax reform, public safety, and workforce development.
Immigration
Governor Pillen celebrated Nebraska as "one of the first states in the nation to establish an ICE detention facility" and described a shooting incident involving "a convicted felon and El Salvadoran national in our country illegally" who shot three Omaha police officers. He framed immigration enforcement as essential to protecting families from criminals, drug traffickers, and cartel organizations.
Infrastructure
Governor Pillen announced the accelerated completion of the Highway 275 corridor from Norfolk to Omaha and emphasized electrical power as a key to economic prosperity. He supported legislation to allow large power users to build their own power plants and sell excess electricity onto the grid ('behind the meter' generation), and stressed the need for broadband and workforce infrastructure to support economic growth.
Public Safety
Governor Pillen highlighted a dramatic example of the dangers posed by criminal illegal aliens — a convicted felon and El Salvadoran national who shot three Omaha police officers during a confrontation. He recognized six officers from the Omaha Police Department Gang Unit involved in the incident. He also noted Nebraska's ICE detention facility and praised drug interdiction efforts as part of immigration enforcement.
Social Services
Governor Pillen highlighted the Department of Health and Human Services achieving $141 million in net savings and returning $30 million to taxpayers by cutting off ineligible Medicaid recipients collecting benefits from other states. He praised being the first state to ban pop and energy drinks from SNAP and the first to require work before welfare access under the 'One Big Beautiful Bill.' He emphasized running government like a business to reduce fraud, waste, and abuse.
Tax & Budget
Governor Pillen emphasized that tax cuts require equal decreases in government spending and proposed a budget delivering a $500 million improvement to the state's bottom line through spending cuts. He highlighted the state's nearly $2 billion general fund reserve and highest-ever credit rating. He noted that previous tax reform efforts often created 'carveouts, subsidies, loopholes, and exemptions' that amounted to tax shifts rather than cuts, and called for a new Grow the Good Life Incentive with 10% tax credits for businesses bringing new high-paying jobs to Nebraska.
Technology
Governor Pillen celebrated CompanyCam, Nebraska's first billion-dollar "unicorn" startup — a construction management app founded by a Lincoln roofing family. He discussed data centers and AI extensively, arguing that "AI factories" are critical for national security and the information economy. He promoted behind-the-meter power generation legislation to allow large energy users to build their own power plants, specifically to attract AI and data center investment.
Veterans & Military
Governor Pillen highlighted the Purple Heart presentation to Vietnam veteran Ray Krings, who lost his legs in combat but returned home to farm and raise a family of seven children and 26 grandchildren. He praised Krings as exemplifying Nebraska's 'can-do' attitude. Pillen also emphasized partnership with the Trump administration on border security and ICE detention facilities.