Conservative grassroots efforts for an “EPIC” rewrite of Nebraska’s tax code, aiming to replace all taxes with consumption taxes, will not be presented in the Legislature this year. State Sen. Brian Hardin withdrew Legislative Resolution 10CA and LR 11CA, along with Legislative Bill 331, related to the “Nebraska EPIC Option Consumption Tax Act. Supporters have faced challenges in gaining support in the Legislature and through signature-gathering efforts. The proposal aims to eliminate property, income, corporate, and miscellaneous taxes by 2028. Grocery items for off-premises consumption would not be taxed under LR 11CA. Hardin cited the need for more time to gather data for the proposal. Withdrawn proposals will need to be reintroduced in January 2026 for a chance to appear on the November 2026 ballot. Former State Sen. Steve Erdman, who passed the EPIC mantle to Hardin, believes the movement’s future remains strong. He stated that the next effort will be more involved with a specific plan to reach the ballot.
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