verbosity. The sponsors of the EPIC Option have chosen to be very succinct, replacing the several thousand words in the current Nebraska Constitution regarding taxation (see the Nebraska Constitution, Article VIII) with 82 words in the EPIC Option initiative petitions. Below is the short version of our analysis of the succinct language in the EPIC Option initiative petitions. As fellow Nebraska residents, we submit this as to what might be considered by the proponents and opponents of the EPIC Option. Review of Proposed Section 14 This is the first of the two petitions. It states: “To add a new section 14 to Article VIII of the Nebraska State Constitution: VIII – 14 Notwithstanding any other provision of this Constitution, beginning January 1, 2026, no governmental entity in the State of Nebraska may impose taxes other than retail consumption taxes or excise taxes.” Our comments on this new Section 14 include the following: “Notwithstanding any other provision of this Constitution.” By stating that this new Section 14 applies “notwithstanding any other provision of this Constitution,” this section now becomes, in effect, a super-section under the Nebraska Constitution. This is a common drafting provision when an overall superior provision is intended. By the nature of this statement, it would supersede all other sections of the Nebraska Constitution that exist not just with respect to taxation, but also with respect to any other constitutional provisions that may be built into other portions of the Nebraska Constitution that may get in its way. “Beginning January 1, 2026.” Prudently, the proponents have given the Nebraska Legislature the year 2025 to design, draft, and enact the legislation that would be needed to implement this section. While this effective date provides enough time for the Legislature to act, it does not necessarily provide enough time for the highly likely court challenges to play out with regard to the EPIC Option itself or the implementing legislation. This could leave Nebraska in the position of having repealed all of its existing property, sales, income, inheritance, and other taxes while being left with an unenforceable or unconstitutional replacement under the EPIC Option. This would be an extreme, yet potential, result which would, of course, have disastrous effects on Nebraska (which can be discussed further elsewhere). The Nebraska Supreme Court and Eighth Circuit Court of Appeals have demonstrated that they are fully willing to strike major Nebraska tax systems when the court finds them in violation of Nebraska or U.S. Constitution or federal statutory mandates. (See cases mentioned on the following pages.) WE TAKE THE STRESS OUT OF YOUR JOB SEARCH ^ Pre-Screening Interview ^ Reference Checks ^ Facilitate Interview(s) with Potential Employers ^ Ensure Long-Term + Culture Fit ^ Guaranteed Confidentiality LEARN MORE TODAY AT WWW.LUTZ.US/TALENT CONTINUED ON PAGE 20 19 www.nescpa.org
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