In 2009, Senator Nordquist introduced LB 303, which would have exempted Social Security benefits from our state’s income tax. Currently, Nebraska is one of only five states that taxes Social Security benefits to the same extent as the federal government. Iowa and Missouri have recently passed similar measures. While the bill’s price tag was too high to be enacted this session, LR 139 should give the Legislature an idea of how to relieve the pressure put on our retirees by state taxes.