Pub. 6 2024 Issue 1

PRESIDENT’S MESSAGE THE NEBRASKA SOCIETY OF CPAS PLAYS A CRITICAL ROLE IN ADVOCACY, helping to shape the future of the profession and the laws that affect you as CPAs. We are dedicated to building relationships and forging strong bonds with legislators, nurturing our ties with the Nebraska Department of Revenue, collaborating with the Nebraska Board of Public Accountancy, and engaging with leaders of like-minded organizations. Moreover, we open doors for you to cultivate meaningful relationships with your state legislators, recognizing that such connections are the cornerstone of our profession’s legislative and political effectiveness. For decades now, the Nebraska Society has coordinated the annual State Senators’ Reception and Dinner, setting the stage before the Nebraska Legislature springs into action. This year’s gathering, held Jan. 2 at The Cornhusker Marriott Renaissance Room in Lincoln, saw an impressive assembly of nearly 70 CPAs and state senators. This long-standing tradition not only facilitates valuable connections between CPAs and state senators but also reignites camaraderie among senators themselves prior to the start of the legislative session. You will see a few photos of the event on page 7. Jan. 3 marked the launch of the 108th Legislature’s 60-day second session, with bill introductions wrapping up after Day 10 and hearings on each newly introduced bill starting Jan. 22. Among the first bills to receive a hearing was LB 854, introduced by Sen. Mike Jacobson from North Platte. This bill, proposed by the Society, would allow candidates to sit for the CPA exam with 120 semester hours or 180 quarter hours of qualifying college credit and a bachelor’s degree. (Under current law, candidates may not sit for the exam until 120 days before reaching their 150 hours of college credit.) Pictured in photo 1 on page 7, NESCPA Chairman Kelly Martinson of Lutz testified on behalf of the Society in support of the bill, which has now been placed on Final Reading. With the strategic assistance of our lobbyists at Radcliffe, Gilbertson & Brady, the Society diligently monitors proposed legislation, ensuring that the significance of the CPA license and the profession’s interests are well understood by key legislators. Prior to the start of hearings, Society lobbyist Korby Gilbertson spearheaded a review of legislation that is of particular ADVANCING THE PROFESSION THROUGH ADVOCACY & INNOVATIVE SOLUTIONS BY JONI SUNDQUIST, NEBRASKA SOCIETY OF CPAs interest to the profession. Members of the Society Board, Political Education Committee, Legislation Committee, and Taxation Committee participated in the discussion to recommend the Society’s stance on bills of interest. During this State Legislation Update, the group voted to support LB 1059 and to seek further modifications to the bill to benefit Nebraska taxpayers. LB 1059 would provide technical changes to legislation enacted last year that allows a partnership to pay income tax directly to the state rather than pass through tax liability to its partners. Thanks to Taxation Committee Chairman Erica Parks of FORVIS for drafting changes to the Pass-Through Entity Tax (PTET) legislation. Additional members taking a lead on PTET issues and educational efforts include Society Board Secretary Jodi Eckhout of Woods & Durham CPAs in Holdrege, Society Chairman-Elect Brian Klintworth of HBE LLP in Lincoln, and Legislation Committee Chairman Shawn Melotz of Melotz Group LLC in Omaha, as well as the dedicated members of the PTET Working Group, found at nescpa.org/committees. Be sure to explore our new “Hot Topics” webpage at nescpa.org/news/updates/hot-topics for the latest information on Nebraska PTET, the new Beneficial Ownership Information (BOI) reporting requirements, the Employee Retention Credit (ERC), and more. We are committed to keeping you informed and ahead of the curve. In addition, attendees at the State Legislation Update voted to oppose LB 1308, which would eliminate the sales tax exemption on business-to-business accounting services. Stacy Watson from Lutz (pictured in photo 2 on page 7) and Brian Klintworth from HBE LLP (pictured in photo 3 on page 7) testified on behalf of the Nebraska Society in opposition to LB 1308 before the Legislature’s Revenue Committee. Without the guidance and wisdom of our members who so freely volunteer their time and talents, we couldn’t do what we do in the legislative and political arena. Thank you! Tackling the CPA Pipeline Challenge Addressing the CPA pipeline shortage remains a priority—both at the state and national levels. In our continuous search for innovation solutions, the Nebraska Society of CPAs announced Miles Education as a new Business Solution Provider. Through the Nebraska Society of CPAs’ Member Benefits Program, the Society endorses trusted organizations, known as Business Solution Providers, that are service-oriented and have a proven track record of success. 6 Nebraska CPA

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