As this update was prepared, the Nebraska Legislature will have completed 57 days of this year’s 60-day legislative session. Much of the focus and debate this week has been on taxes.

The road to tax relief this year has been difficult and circuitous as every effort has been challenged and delayed through the filibuster process. This results in eight hours of debate on general file and four hours of debate on select file and the need to garner at least 33 votes at each stage for the bill to be voted on.

Because of this environment, it became necessary to combine separate tax relief bills into o...