Dirt Alert

In August 2022, Chuck McKay sued the Saline County Clerk and all five Saline County Commissioners.  He sought to overturn the May 2022 election for Saline County’s District 1 Commissioner.  According to McKay, after he filed as a candidate, the Clerk unilaterally added 74 homes to his district.  McKay then […]

Less than one week after the Nebraska Supreme Court issued an important decision for public entities in Nebraska Journalism Trust v. Nebraska Department of Environment, the Legislature passed a bill nullifying a key piece of the Court’s decision and making other changes to the Nebraska Public Records Statutes and Open […]

The Low Income Housing Tax Credit (“LIHTC”) industry in Nebraska may be changing.  First, on March 15, 2024, the Nebraska Supreme Court decided A&P II, LLC v. Lancaster County Board of Equalization, addressing LIHTC property valuation methodologies.  Second, Congress adjusted the Private Activity Bond (“PAB”) financing threshold for four percent […]

The Second Regular Session of the 108th Nebraska Legislature convened on January 3, 2024.  It will adjourn sine die on April 18, 2024.  As of the publishing of this article, 15 legislative days remain in the session. Through the first 10 days of the session, we identified and analyzed 193 legislative bills […]

The U.S. Department of the Treasury (“Treasury”) and Internal Revenue Service (the “IRS”) recently clarified the scope of certain clean energy tax credits.  Regulations address (1) political subdivisions’ eligibility for “direct pay” of tax credits here and (2) qualifications for the clean hydrogen tax credit here. Direct Pay of Tax […]