The National Federation of Independent Business (NFIB), the nation’s leading small business advocacy organization, issued its 2026 legislative priorities for Nebraska small businesses.

“Nebraska’s small businesses are the backbone of the state’s economy,” said Ryan McIntosh, NFIB Nebraska State Director. “Rising costs and unnecessary regulations are making it harder to run businesses and invest in local communities. During this 2026 legislative session, lawmakers must prioritize pro-small business policies that make owning a small business easier and Nebraska more competitive.”

NFIB Nebraska’s 2026 legislative priorities include the following:

• Reform minimum wage: In 2022, Initiative 433 passed on a statewide ballot referendum, increasing the minimum wage to $15/hr. Beginning on January 1, 2027, it will be increased by Consumer Price Index (CPI), and some states face as high as 5.7% annually. LB 258, which we support, will put a cap on increasing the minimum wage to 1.75%, establish a youth wage for 14 and 15-year-olds, and a youth training wage for the first 90 days of employment.
• Deliver property tax relief: Nebraska is a top 10 state for property tax burdens. NFIB will continue to fight for meaningful property tax relief that results in a net reduction for Nebraska’s small businesses.
• Repeal the Inheritance Tax: Nebraska is one of only five states with an inheritance tax, and it reduces investment and discourages business expansion. NFIB will fight to repeal the Inheritance Tax.