Senator Tom Brewer - 43rd District
Tuesday, June 8, 2021
This past session, a number of good bills failed to pass. LB 364 is a bill from Senator Lou Ann Linehan called the Opportunity Scholarship Act. Senator Linehan and I both came into the legislature in 2017. She introduces this bill every session. In her bill individual and corporate taxpayers would qualify for a non-refundable tax credit equal to the amount the taxpayer contributed to a scholarship-granting organization. No taxpayer would receive a tax credit exceeding 50 percent of their state income tax. The idea is pretty simple. Nebraskans could donate money to a scholarship-granting organization and lower their income tax liability a little. Low income families with children in a public school would have the option to apply for a grant to send their kids to a private school.