WASHINGTON (AP) — The&nbsp;<a href="https://apnews.com/hub/us-supreme-court">Supreme Court</a>&nbsp;on Tuesday seemed inclined to uphold a tax on foreign income while leaving questions about a broader, never-enacted&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-business-health-personal-taxes-bb51ab8b987c32e00c743a05d428079c">tax on wealth</a>&nbsp;for another day.

<a href="https://www.supremecourt.gov/oral_arguments/audio/2023/22-800">Click here</a>&nbsp;to listen to a replay of the oral argument&nbsp;

On the first issue, conservative and liberal justices voiced concerns that ruling for a Washington state couple challenging a provision of the&nbsp;<a href="https://apnews.com/article/2d9e099660064f2b8a8fc2237b4e7e4e">2017 tax bill</a>&nbsp;would threaten other provisions of the tax code.

After two hours of arguments, there seemed to be a consensus on the court that "there is room for some narrow ground” to decide the case, as Justice Neil Gorsuch said. Such an outcome would avoid what Solicitor General Elizabeth Prelogar said would be “several trillion dollars in lost revenues.”

At the same time, the court would not address the bigger question of Congress' ability to enact taxes based on wealth, instead of income.

The case argued Tuesday was brought by Charles and Kathleen Moore of Redmond, Washington. They challenged a $15,000 tax bill based on Charles Moore’s investment in an Indian company.

Backed by anti-regulatory and business interests, they contend that the tax violates the 16th Amendment, which allows the federal government to impose an income tax on Americans. Moore said in a sworn statement that he never received any money from the company, KisanKraft Machine Tools Private Limited.

The 2017 tax law that was passed by a Republican Congress and signed by then-President Donald Trump includes a provision that applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors’ shares of profits that have not been passed along to them, in order to offset other tax benefits.

The provision is expected to generate $340 billion, mainly from the foreign subsidiaries of domestic corporations that parked money abroad to shield it from U.S. taxes.

The case attracted outsize attention because some groups allied with the Moores argue that the challenged provision is similar to a wealth tax, which would apply not to the incomes of the very richest Americans but to their assets, like stock holdings, that now only get taxed when they are sold.

Paul Ryan, the Wisconsin Republican who was speaker of the House when the tax bill was passed by a Republican Congress and signed into law by then-President Donald Trump, has called the challenge misguided and has said “a lot of the tax code would be unconstitutional if that thing prevailed.”

Democratic Sen. Ron Wyden of Oregon said a court ruling for the Moores could stymie legislation like the Billionaires Income Tax he introduced last week. “The Moore case could make it impossible to close those loopholes,” Wyden said.

Some conservative justices seemed to have a wealth tax in mind when they asked Prelogar, the Biden administration's top Supreme Court lawyer, about the “far-reaching consequences,” in Justice Samuel Alito's words, of her arguments.

But Justice Brett Kavanaugh chimed in to say “we don't have to agree with you on that for you to prevail.” Even Alito at one point acknowledged he “was quite concerned by the potential implications” of the Moores' arguments.

The case also has kicked up ethical concerns and raised questions about the story the Moores' lawyers told in court filings. Public documents show that Charles Moore's involvement with the company, including serving as a director for five years, is far more extensive than court filings indicate.

Alito&nbsp;<a href="https://www.supremecourt.gov/orders/courtorders/090823zor_21o2.pdf">rejected</a>&nbsp;calls from Senate Democrats to step away from the case because of his ties to David Rivkin, a lawyer who is representing the Moores.

WASHINGTON (AP) — The&nbsp;<a href="https://apnews.com/hub/us-supreme-court">Supreme Court</a>&nbsp;is taking up a case Tuesday over a Washington couple's $15,000 tax bill that is widely seen as a test of a never-enacted&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-business-health-personal-taxes-bb51ab8b987c32e00c743a05d428079c">tax on wealth</a>.

<a href="https://www.supremecourt.gov/oral_arguments/audio/2023/22-800">Click here</a> to listen to a replay of the oral argument&nbsp;

A decision in favor of Charles and Kathleen Moore of Redmond, Washington, could strike down a provision of the&nbsp;<a href="https://apnews.com/article/2d9e099660064f2b8a8fc2237b4e7e4e">2017 tax bill</a>&nbsp;that is expected to bring in $340 billion, threaten other provisions of the tax code and rule out a wealth tax that is favored by some Democrats who argue that the wealthiest Americans don't pay their fair share of taxes.

Paul Ryan, the Wisconsin Republican who was Speaker of the House when the tax bill was passed by a Republican Congress and signed into law by then-President Donald Trump, has called the challenge “misguided” and said “a lot of the tax code would be unconstitutional if that thing prevailed.”

The couple is backed by conservative political groups and business interests, including the U.S. Chamber of Commerce.

The law applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors’ shares of profits that have not been passed along to them, in order to offset other tax benefits.

The Moores paid $15,000 in taxes based on Charles Moore’s investment in an Indian company.

They argue that the tax violates the 16th Amendment, which allows the federal government to impose an income tax on Americans. Moore said in a sworn statement that he never received any money from the company, KisanKraft Machine Tools Private Limited.

Some groups allied with the Moores argue that the challenged provision is similar to a wealth tax, which would apply not to the incomes of the very richest Americans, but their assets, like stock holdings, that now only get taxed when they are sold.

Senate Democrats had asked Justice Samuel Alito to step aside from the case because of his interactions with David Rivkin, a lawyer who is representing the Moores. The Democrats said Alito had cast doubt on his ability to judge the case fairly because he sat for four hours of Wall Street Journal opinion page interviews with an editor at the newspaper and Rivkin.

Alito rejected the demands in&nbsp;<a href="https://www.supremecourt.gov/orders/courtorders/090823zor_21o2.pdf">a four-page statement</a>&nbsp;issued by the court in which he said there “is no valid reason” for his recusal.

WASHINGTON (AP) — The&nbsp;<a href="https://apnews.com/hub/us-supreme-court">Supreme Court</a>&nbsp;on Tuesday seemed inclined to uphold a tax on foreign income while leaving questions about a broader, never-enacted&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-business-health-personal-taxes-bb51ab8b987c32e00c743a05d428079c">tax on wealth</a>&nbsp;for another day.<a href="https://www.supremecourt.gov/oral_arguments/audio/2023/22-800">Click here</a>&nbsp;to listen to a replay of the oral argument&nbsp;On the first issue, conservative and liberal justices voiced concerns that ruling for a Washington state couple challenging a provision of the&nbsp;<a href="https://apnews.com/article/2d9e099660064f2b8a8fc2237b4e7e4e">2017 tax bill</a>&nbsp;would threaten other provisions of the tax code.After two hours of arguments, there seemed to be a consensus on the court that "there is room for some narrow ground” to decide the case, as Justice Neil Gorsuch said. Such an outcome would avoid what Solicitor General Elizabeth Prelogar said would be “several trillion dollars in lost revenues.”At the same time, the court would not address the bigger question of Congress' ability to enact taxes based on wealth, instead of income.The case argued Tuesday was brought by Charles and Kathleen Moore of Redmond, Washington. They challenged a $15,000 tax bill based on Charles Moore’s investment in an Indian company.Backed by anti-regulatory and business interests, they contend that the tax violates the 16th Amendment, which allows the federal government to impose an income tax on Americans. Moore said in a sworn statement that he never received any money from the company, KisanKraft Machine Tools Private Limited.The 2017 tax law that was passed by a Republican Congress and signed by then-President Donald Trump includes a provision that applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors’ shares of profits that have not been passed along to them, in order to offset other tax benefits.The provision is expected to generate $340 billion, mainly from the foreign subsidiaries of domestic corporations that parked money abroad to shield it from U.S. taxes.The case attracted outsize attention because some groups allied with the Moores argue that the challenged provision is similar to a wealth tax, which would apply not to the incomes of the very richest Americans but to their assets, like stock holdings, that now only get taxed when they are sold.Paul Ryan, the Wisconsin Republican who was speaker of the House when the tax bill was passed by a Republican Congress and signed into law by then-President Donald Trump, has called the challenge misguided and has said “a lot of the tax code would be unconstitutional if that thing prevailed.”Democratic Sen. Ron Wyden of Oregon said a court ruling for the Moores could stymie legislation like the Billionaires Income Tax he introduced last week. “The Moore case could make it impossible to close those loopholes,” Wyden said.Some conservative justices seemed to have a wealth tax in mind when they asked Prelogar, the Biden administration's top Supreme Court lawyer, about the “far-reaching consequences,” in Justice Samuel Alito's words, of her arguments.But Justice Brett Kavanaugh chimed in to say “we don't have to agree with you on that for you to prevail.” Even Alito at one point acknowledged he “was quite concerned by the potential implications” of the Moores' arguments.The case also has kicked up ethical concerns and raised questions about the story the Moores' lawyers told in court filings. Public documents show that Charles Moore's involvement with the company, including serving as a director for five years, is far more extensive than court filings indicate.Alito&nbsp;<a href="https://www.supremecourt.gov/orders/courtorders/090823zor_21o2.pdf">rejected</a>&nbsp;calls from Senate Democrats to step away from the case because of his ties to David Rivkin, a lawyer who is representing the Moores.------------WASHINGTON (AP) — The&nbsp;<a href="https://apnews.com/hub/us-supreme-court">Supreme Court</a>&nbsp;is taking up a case Tuesday over a Washington couple's $15,000 tax bill that is widely seen as a test of a never-enacted&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-business-health-personal-taxes-bb51ab8b987c32e00c743a05d428079c">tax on wealth</a>.<a href="https://www.supremecourt.gov/oral_arguments/audio/2023/22-800">Click here</a> to listen to a replay of the oral argument&nbsp;A decision in favor of Charles and Kathleen Moore of Redmond, Washington, could strike down a provision of the&nbsp;<a href="https://apnews.com/article/2d9e099660064f2b8a8fc2237b4e7e4e">2017 tax bill</a>&nbsp;that is expected to bring in $340 billion, threaten other provisions of the tax code and rule out a wealth tax that is favored by some Democrats who argue that the wealthiest Americans don't pay their fair share of taxes.Paul Ryan, the Wisconsin Republican who was Speaker of the House when the tax bill was passed by a Republican Congress and signed into law by then-President Donald Trump, has called the challenge “misguided” and said “a lot of the tax code would be unconstitutional if that thing prevailed.”The couple is backed by conservative political groups and business interests, including the U.S. Chamber of Commerce.The law applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors’ shares of profits that have not been passed along to them, in order to offset other tax benefits.The Moores paid $15,000 in taxes based on Charles Moore’s investment in an Indian company.They argue that the tax violates the 16th Amendment, which allows the federal government to impose an income tax on Americans. Moore said in a sworn statement that he never received any money from the company, KisanKraft Machine Tools Private Limited.Some groups allied with the Moores argue that the challenged provision is similar to a wealth tax, which would apply not to the incomes of the very richest Americans, but their assets, like stock holdings, that now only get taxed when they are sold.Democratic Sen. Ron Wyden of Oregon said a court ruling for the Moores could stymie legislation like the Billionaires Income Tax he introduced last week. “The Moore case could make it impossible to close those loopholes,” Wyden said.The case also has kicked up ethical concerns and raised questions about the story the Moores' lawyers told in court filings. Public documents show that Charles Moore's involvement with the company, including serving as a director for five years, is far more extensive than court filings indicate.Senate Democrats had asked Justice Samuel Alito to step aside from the case because of his interactions with David Rivkin, a lawyer who is representing the Moores. The Democrats said Alito had cast doubt on his ability to judge the case fairly because he sat for four hours of Wall Street Journal opinion page interviews with an editor at the newspaper and Rivkin.Alito rejected the demands in&nbsp;<a href="https://www.supremecourt.gov/orders/courtorders/090823zor_21o2.pdf">a four-page statement</a>&nbsp;issued by the court in which he said there “is no valid reason” for his recusal.

🎥Supreme Court hears case that could upend current tax system

3:52pm UPDATE***&nbsp; The fatality victim from the December 5, 2023 single vehicle crash on Hwy 183 has been identified as Brock Smedra, age 47, of Miller, NE.  Next of kin have been notified.   

At approximately 12:14 AM on Tuesday December 5, 2023 deputies and EMS were called to the scene of a single vehicle crash approximately 7 miles north of Miller, NE that occurred on US Highway 183 in the northwest part of Buffalo County.&nbsp; The involved vehicle, an SUV, was traveling northbound, left the roadway, entered the west ditch, rolled, and the driver was ejected.&nbsp; 

The lone occupant was the driver who was transported from the scene to Good Samaritan Hospital in Kearney by AirCare medical helicopter.&nbsp; The driver, an adult male, was pronounced dead shortly thereafter.&nbsp; The Buffalo County Attorney’s Office has ordered an autopsy.&nbsp; &nbsp; &nbsp;

Deputies were assisted by members of the Kearney Police Department, Miller Volunteer Fire and Rescue, Sumner (SEM) ambulance, Good Samaritan Hospital paramedics and AirCare medical helicopter.&nbsp; Investigation continues by the Kearney / Buffalo County Fatality Accident Investigation Team.&nbsp; The identity of the victim will be forthcoming pending notification of next of kin.&nbsp;&nbsp;

Buffalo County Sheriff's Office3:52pm UPDATE***&nbsp; The fatality victim from the December 5, 2023 single vehicle crash on Hwy 183 has been identified as Brock Smedra, age 47, of Miller, NE. Next of kin have been notified. At approximately 12:14 AM on Tuesday December 5, 2023 deputies and EMS were called to the scene of a single vehicle crash approximately 7 miles north of Miller, NE that occurred on US Highway 183 in the northwest part of Buffalo County.&nbsp; The involved vehicle, an SUV, was traveling northbound, left the roadway, entered the west ditch, rolled, and the driver was ejected.&nbsp; The lone occupant was the driver who was transported from the scene to Good Samaritan Hospital in Kearney by AirCare medical helicopter.&nbsp; The driver, an adult male, was pronounced dead shortly thereafter.&nbsp; The Buffalo County Attorney’s Office has ordered an autopsy.&nbsp; &nbsp; &nbsp;Deputies were assisted by members of the Kearney Police Department, Miller Volunteer Fire and Rescue, Sumner (SEM) ambulance, Good Samaritan Hospital paramedics and AirCare medical helicopter.&nbsp; Investigation continues by the Kearney / Buffalo County Fatality Accident Investigation Team.&nbsp; The identity of the victim will be forthcoming pending notification of next of kin.&nbsp;&nbsp;

One person dead in early morning accident in Central Nebraska

LINCOLN, NE&nbsp;– Governor Jim Pillen has joined 16 Republican governors in calling on President Joe Biden, the U.S. Congress, and other federal leaders to take necessary action protecting states from being targeted in land grabs by foreign, adversarial nations. While some states have passed legislation to restrict foreign land ownership, the governors say more needs to happen at the national level.&nbsp;

“These governments are 100% adversarial and enemies of the U.S., strategically buying up our property for their own benefit and purposes,” said Gov. Pillen. “We have turned a blind eye for too long to this threat – one that has the potential to impact our security, our businesses, and here in Nebraska, the number one driver of our economy – agriculture.”

“For too long we have allowed dangerous and adversarial governments to infiltrate our country,” stated the governors’ letter. “Our States will tolerate such allowances no longer.”

Earlier this year, Gov. Pillen issued an executive order banning the state of Nebraska and its contractors from using communications equipment and services produced by technology companies owned or controlled by the Chinese Communist Party (CCP). That was followed by a bill passed by a bipartisan group of state lawmakers, signed by the Governor in May.

LINCOLN, NE&nbsp;– Governor Jim Pillen has joined 16 Republican governors in calling on President Joe Biden, the U.S. Congress, and other federal leaders to take necessary action protecting states from being targeted in land grabs by foreign, adversarial nations. While some states have passed legislation to restrict foreign land ownership, the governors say more needs to happen at the national level.&nbsp;“These governments are 100% adversarial and enemies of the U.S., strategically buying up our property for their own benefit and purposes,” said Gov. Pillen. “We have turned a blind eye for too long to this threat – one that has the potential to impact our security, our businesses, and here in Nebraska, the number one driver of our economy – agriculture.”“For too long we have allowed dangerous and adversarial governments to infiltrate our country,” stated the governors’ letter. “Our States will tolerate such allowances no longer.”Earlier this year, Gov. Pillen issued an executive order banning the state of Nebraska and its contractors from using communications equipment and services produced by technology companies owned or controlled by the Chinese Communist Party (CCP). That was followed by a bill passed by a bipartisan group of state lawmakers, signed by the Governor in May.

Gov. Pillen Joins Letter Calling for Halt to Foreign Land Grabs

LINCOLN, NE&nbsp;--&nbsp;&nbsp; An annual celebration, now in its 75th&nbsp;year, will play out once again on Sunday, Dec. 10 in the State Capitol Rotunda. Governor Jim Pillen and First Lady Suzanne Pillen will host the official lighting of the State Christmas Tree. The event includes music, singers, holiday carols and a countdown to flipping the switch on the decorated 20 foot, Colorado blue spruce donated by the Upper Big Blue Natural Resources District.

The program, emceed by Charlie Brogan of KFOR, will start at 2:00 p.m. Performers include the choirs from Concordia Lutheran High School of Omaha and St. Teresa’s Elementary School of Lincoln. Brogan will also lead the audience in a short sing along of traditional holiday carols. Gov. Pillen will deliver his Christmas message prior to joining his wife Suzanne and their grandchildren in lighting the tree.

Following the ceremony, a&nbsp;Hometown Christmas&nbsp;will be celebrated outdoors at the Governor’s Residence, 1425 H Street, Lincoln. Open to the public, this inaugural holiday tradition will feature Mr. &amp; Mrs. Claus, a live nativity scene, hayrack and horse drawn carriage rides, face painting, a balloon artist, hot cocoa, cookies and much more. The festivities will get underway at 3:00 p.m. and continue until 5:00 p.m. The stretch of H Street in front of the Governor’s Residence will be closed to traffic during that time.&nbsp; As all events will take place outside, attendees are encouraged to dress appropriately for the weather.

The State Capitol will remain open for public tours during the holiday season, except for Christmas and New Year’s Day.&nbsp; Those wishing to see the tree are encouraged to come to the Capitol before it is disassembled on Dec. 28.

Free guided tours are offered hourly, except noon, beginning at 9:00 a.m. on weekdays, 10:00 a.m. on Saturday and 1:00 p.m. on Sunday. The final tour of the day begins at 4:00 p.m.&nbsp; Please call the Tour Office at (402) 471-0448 for more information about visiting the Capitol.

The Dec. 10 tree lighting ceremony will be aired on 1240 KFOR radio from 8 to 9 p.m.&nbsp; It will also be posted on KFOR’s website:&nbsp;<a href="https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.kfornow.com%2F&amp;data=05%7C01%7Ccio.webmstr%40nebraska.gov%7C3e85e5fdd677411aa42708dbf52ab634%7C043207dfe6894bf6902001038f11f0b1%7C0%7C0%7C638373336036761031%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=MSltehHRHrJTse0NwmJxBDO7XTUVCIixN2kELg47fmY%3D&amp;reserved=0" target="_blank">www.kfornow.com</a>. Black Hills Energy is a presenting sponsor of the tree-lighting broadcast.

LINCOLN, NE&nbsp;--&nbsp;&nbsp; An annual celebration, now in its 75th&nbsp;year, will play out once again on Sunday, Dec. 10 in the State Capitol Rotunda. Governor Jim Pillen and First Lady Suzanne Pillen will host the official lighting of the State Christmas Tree. The event includes music, singers, holiday carols and a countdown to flipping the switch on the decorated 20 foot, Colorado blue spruce donated by the Upper Big Blue Natural Resources District.The program, emceed by Charlie Brogan of KFOR, will start at 2:00 p.m. Performers include the choirs from Concordia Lutheran High School of Omaha and St. Teresa’s Elementary School of Lincoln. Brogan will also lead the audience in a short sing along of traditional holiday carols. Gov. Pillen will deliver his Christmas message prior to joining his wife Suzanne and their grandchildren in lighting the tree.Following the ceremony, a&nbsp;Hometown Christmas&nbsp;will be celebrated outdoors at the Governor’s Residence, 1425 H Street, Lincoln. Open to the public, this inaugural holiday tradition will feature Mr. &amp; Mrs. Claus, a live nativity scene, hayrack and horse drawn carriage rides, face painting, a balloon artist, hot cocoa, cookies and much more. The festivities will get underway at 3:00 p.m. and continue until 5:00 p.m. The stretch of H Street in front of the Governor’s Residence will be closed to traffic during that time.&nbsp; As all events will take place outside, attendees are encouraged to dress appropriately for the weather.The State Capitol will remain open for public tours during the holiday season, except for Christmas and New Year’s Day.&nbsp; Those wishing to see the tree are encouraged to come to the Capitol before it is disassembled on Dec. 28.Free guided tours are offered hourly, except noon, beginning at 9:00 a.m. on weekdays, 10:00 a.m. on Saturday and 1:00 p.m. on Sunday. The final tour of the day begins at 4:00 p.m.&nbsp; Please call the Tour Office at (402) 471-0448 for more information about visiting the Capitol.The Dec. 10 tree lighting ceremony will be aired on 1240 KFOR radio from 8 to 9 p.m.&nbsp; It will also be posted on KFOR’s website:&nbsp;<a href="https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.kfornow.com%2F&amp;data=05%7C01%7Ccio.webmstr%40nebraska.gov%7C3e85e5fdd677411aa42708dbf52ab634%7C043207dfe6894bf6902001038f11f0b1%7C0%7C0%7C638373336036761031%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=MSltehHRHrJTse0NwmJxBDO7XTUVCIixN2kELg47fmY%3D&amp;reserved=0" target="_blank">www.kfornow.com</a>. Black Hills Energy is a presenting sponsor of the tree-lighting broadcast.<figure>
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Capitol Tree Lighting & Hometown Christmas Details Released

LAS VEGAS (AP) — NCAA President Charlie Baker is asking members to make one of the most dramatic shifts in the history of college sports by allowing highly resourced schools to pay some of their athletes.

<a href="https://x.com/ralphDrussoAP/status/1732053828382695564?s=20">In a letter sent</a>&nbsp;to more than 350 Division I schools Tuesday, Baker said he wants the association to create a new tier of NCAA Division I sports where schools would be required to offer at least half their athletes a payment of at least $30,000 per year through a trust fund.

Baker also proposed allowing all Division I schools to offer unlimited educational benefits and enter into name, image and likeness licensing deals with athletes.

He said the disparity in resources between the wealthiest schools in the top tier of Division I called the Football Bowl Subdivision and other D-I members — along with the hundreds of Division II and III schools — is creating “a new series of challenges.”

“The challenges are competitive as well as financial and are complicated further by the intersection of name, image and likeness opportunities for student-athletes and the arrival of the Transfer Portal,” wrote Baker, the former Massachusetts governor who&nbsp;<a href="https://apnews.com/article/ncaa-president-championships-transgender-60ce6172d9fb317a02b3a7e93db457da">took over at the NCAA in March.</a>

Division I is currently divided for football into the FBS, which has 133 schools, and FCS (Football Championship Subdivision).

Baker's proposal is aimed at creating a new subdivision, covering all sports, where the richest athletic departments in the so-called Power Five conferences — the Big Ten, Southeastern Conference, Big 12, Atlantic Coast Conference and Pac-12 — can operate differently than the rest.

<a href="https://apnews.com/article/acc-conference-realignment-expansion-stanford-cal-smu-95e7d6f990dd35a638f9bef72fe96ee7">Conference realignment starting in 2024</a>&nbsp;will move the Pac-12 out of that group.

The proposed shift would not require all members of a conference to be part of the new subdivision. Schools would be allowed to make that determination individually.

Baker noted athletic budgets in Division I range from $5 million and $250 million annually, with 59 schools spending over $100 million annually and another 32 spending over $50 million. He said 259 Division I schools, however, spend less than $50 million on their athletic programs.

Baker said the difference in the way schools that participate in revenue-generating college sports such as major college football and basketball operate and the vast majority of college sports is complicating attempts to modernize the entire enterprise.

“The contextual environment is equally challenging, as the courts and other public entities continue to debate reform measures that in many cases would seriously damage parts or all of college athletics,” he wrote.

<a href="https://apnews.com/article/ncaa-nil-charlie-baker-hearing-senate-83ed8f9e1fb267db1ce5e24d6b79617a">Baker and college sports leaders have been pleading with Congress</a>&nbsp;to help the NCAA with a federal law to regulate the way athletes can be paid for NIL deals.

“I am 100% supportive of your efforts. Intercollegiate Athletics needs the proactive and forward thinking you are providing,” Ohio State athletic director Gene Smith said in a post on social media platform X.

Smith oversees one of the largest athletic departments in the country with operating expenses of above $225 million annually.

The NCAA is also facing&nbsp;<a href="https://apnews.com/article/college-athletes-nil-eb702d33a87bca98084ea492eccdf84c">a new round of legal threats</a>&nbsp;that could force its members to share some of the billions in revenue generated by major college football and basketball, along with giving athletes employees status.&nbsp;<a href="https://apnews.com/article/ncaa-lawsuit-house-3c6b373a3c18cd02be0f2f9abcfcfdbf">One antitrust</a>&nbsp;case working its way through federal court could cost the NCAA billions in damages.

Baker called on NCAA member schools to create a new framework to make what he called “fundamental changes.”

“First, we should make it possible for all Division I colleges and universities to offer student-athletes any level of enhanced educational benefits they deem appropriate. Second, rules should change for any Division I school, at their choice, to enter into name, image and likeness licensing opportunities with their student-athletes,” he wrote. “These two changes will enhance the financial opportunities available to all Division I student-athletes.”

Currently, school are allowed — though not required — to provide athletes $5,980 per year in educational benefits under NCAA rules.

Baker said the changes would help level the playing field between men's and women's athletics by forcing schools to abide by gender equity regulations as they invest.

He said schools in a new tier of Division I should be allowed, while staying compliant with Title IX, to “invest at least $30,000 per year into an enhanced educational trust fund for at least half of the institution’s eligible student-athletes.”

A new D-I subdivision should also allow members to create rules unique rules regarding “scholarship commitment and roster size, recruitment, transfers or NIL,” he said.

LAS VEGAS (AP) — NCAA President Charlie Baker is asking members to make one of the most dramatic shifts in the history of college sports by allowing highly resourced schools to pay some of their athletes.<div><blockquote class="twitter-tweet">NCAA president Charlie Baker sent a letter today to Division I members proposing a new tier of Division I membership for the highest resourced schools. Here are the highlights of enhanced benefits for athletes that would be allowed. <a href="https://t.co/gK0eztHBe4">pic.twitter.com/gK0eztHBe4</a>&mdash; Ralph D. Russo (@ralphDrussoAP) <a href="https://twitter.com/ralphDrussoAP/status/1732053828382695564?ref_src=twsrc%5Etfw">December 5, 2023</a></blockquote> <script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script></div><a href="https://x.com/ralphDrussoAP/status/1732053828382695564?s=20">In a letter sent</a>&nbsp;to more than 350 Division I schools Tuesday, Baker said he wants the association to create a new tier of NCAA Division I sports where schools would be required to offer at least half their athletes a payment of at least $30,000 per year through a trust fund.Baker also proposed allowing all Division I schools to offer unlimited educational benefits and enter into name, image and likeness licensing deals with athletes.He said the disparity in resources between the wealthiest schools in the top tier of Division I called the Football Bowl Subdivision and other D-I members — along with the hundreds of Division II and III schools — is creating “a new series of challenges.”“The challenges are competitive as well as financial and are complicated further by the intersection of name, image and likeness opportunities for student-athletes and the arrival of the Transfer Portal,” wrote Baker, the former Massachusetts governor who&nbsp;<a href="https://apnews.com/article/ncaa-president-championships-transgender-60ce6172d9fb317a02b3a7e93db457da">took over at the NCAA in March.</a>Division I is currently divided for football into the FBS, which has 133 schools, and FCS (Football Championship Subdivision).Baker's proposal is aimed at creating a new subdivision, covering all sports, where the richest athletic departments in the so-called Power Five conferences — the Big Ten, Southeastern Conference, Big 12, Atlantic Coast Conference and Pac-12 — can operate differently than the rest.<a href="https://apnews.com/article/acc-conference-realignment-expansion-stanford-cal-smu-95e7d6f990dd35a638f9bef72fe96ee7">Conference realignment starting in 2024</a>&nbsp;will move the Pac-12 out of that group.The proposed shift would not require all members of a conference to be part of the new subdivision. Schools would be allowed to make that determination individually.Baker noted athletic budgets in Division I range from $5 million and $250 million annually, with 59 schools spending over $100 million annually and another 32 spending over $50 million. He said 259 Division I schools, however, spend less than $50 million on their athletic programs.Baker said the difference in the way schools that participate in revenue-generating college sports such as major college football and basketball operate and the vast majority of college sports is complicating attempts to modernize the entire enterprise.“The contextual environment is equally challenging, as the courts and other public entities continue to debate reform measures that in many cases would seriously damage parts or all of college athletics,” he wrote.<a href="https://apnews.com/article/ncaa-nil-charlie-baker-hearing-senate-83ed8f9e1fb267db1ce5e24d6b79617a">Baker and college sports leaders have been pleading with Congress</a>&nbsp;to help the NCAA with a federal law to regulate the way athletes can be paid for NIL deals.“I am 100% supportive of your efforts. Intercollegiate Athletics needs the proactive and forward thinking you are providing,” Ohio State athletic director Gene Smith said in a post on social media platform X.Smith oversees one of the largest athletic departments in the country with operating expenses of above $225 million annually.The NCAA is also facing&nbsp;<a href="https://apnews.com/article/college-athletes-nil-eb702d33a87bca98084ea492eccdf84c">a new round of legal threats</a>&nbsp;that could force its members to share some of the billions in revenue generated by major college football and basketball, along with giving athletes employees status.&nbsp;<a href="https://apnews.com/article/ncaa-lawsuit-house-3c6b373a3c18cd02be0f2f9abcfcfdbf">One antitrust</a>&nbsp;case working its way through federal court could cost the NCAA billions in damages.Baker called on NCAA member schools to create a new framework to make what he called “fundamental changes.”“First, we should make it possible for all Division I colleges and universities to offer student-athletes any level of enhanced educational benefits they deem appropriate. Second, rules should change for any Division I school, at their choice, to enter into name, image and likeness licensing opportunities with their student-athletes,” he wrote. “These two changes will enhance the financial opportunities available to all Division I student-athletes.”Currently, school are allowed — though not required — to provide athletes $5,980 per year in educational benefits under NCAA rules.Baker said the changes would help level the playing field between men's and women's athletics by forcing schools to abide by gender equity regulations as they invest.He said schools in a new tier of Division I should be allowed, while staying compliant with Title IX, to “invest at least $30,000 per year into an enhanced educational trust fund for at least half of the institution’s eligible student-athletes.”A new D-I subdivision should also allow members to create rules unique rules regarding “scholarship commitment and roster size, recruitment, transfers or NIL,” he said.

NCAA proposes new subdivision to allow schools to pay athletes directly

DAMASCUS —U.S. military officials on Monday reported another attack near a base with U.S. soldiers.

Just after 2 p.m. Sunday, fifteen 122mm rockets originating in Iraq were fired at the U.S. base Rumalyn Landing Zone in Syria, according to the U.S. Central Command.

Combined Joint Task Force – Operation Inherent Resolve located the point of origin with uncrewed ISR assets and passed the location to Iraqi Security Forces who moved to and investigated the site.

A fuel truck modified to launch up to 20 rockets was located at the site.

There were no injuries to U.S. personnel or damage to equipment.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/12/1701727733433.png" alt="Photo U.S. Central Command" />
 <figcaption>Photo U.S. Central Command</figcaption>
 </figure>DAMASCUS —U.S. military officials on Monday reported another attack near a base with U.S. soldiers.Just after 2 p.m. Sunday, fifteen 122mm rockets originating in Iraq were fired at the U.S. base Rumalyn Landing Zone in Syria, according to the U.S. Central Command.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/12/1701743858137.png" alt="" />
 <figcaption></figcaption>
 </figure>Combined Joint Task Force – Operation Inherent Resolve located the point of origin with uncrewed ISR assets and passed the location to Iraqi Security Forces who moved to and investigated the site.A fuel truck modified to launch up to 20 rockets was located at the site.There were no injuries to U.S. personnel or damage to equipment.

Modified enemy truck found after rockets hit U.S. base in Syria

<a href="https://nebraskaexaminer.com/2023/12/01/hearing-on-guns-in-schools-hints-at-likely-2024-legislative-targets/">Nebraska Examiner</a>

LINCOLN — The Nebraska Legislature appears poised next year to consider again who should be allowed to carry a gun on school property, beyond on-duty law enforcement officers.&nbsp;

State Sen. Tom Brewer, a gun rights advocate, invited Education Committee testimony Friday from rural and private school officials, firearms experts and security contractors.

The list of testifiers included no teachers or teachers unions and no leaders or school board members from public schools in Nebraska’s largest cities.

Brewer, who represents north-central Nebraska, said he had not yet settled on language for his next gun bill after eliminating training requirements this year for carrying concealed handguns.

“We have not written a bill,” he said.

However, the people he invited to testify and his opening and closing statements about the interim study he sought with&nbsp;<a target="_blank" href="https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LR220.pdf">Legislative Resolution 220</a>&nbsp;hinted at some likely targets.

Much of Brewer’s push to re-examine state laws governing guns in K-12 schools evoked 2019’s&nbsp;<a target="_blank" href="https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB343.pdf">Legislative Bill 343</a>&nbsp;by State Sen. Steve Halloran of Hastings, which failed to pass.

That bill would have let trained school staff carry concealed handguns. Supporters of LB 343 focused on the need to respond rapidly to school violence to save lives.

Brewer said he introduced the interim study resolution because he thinks Nebraska law prevents schools from protecting students as well as they otherwise could.

He and others discussed how far many rural schools are from the nearest law enforcement and how long they would wait in an emergency. Those schools need the ability to help themselves, he said.

“We don’t have enough money to put school resource officers in every school,” Brewer said. “For those schools … that don’t have that advantage, I think we owe it to them to do what we can.”

State Sen. Danielle Conrad of Lincoln asked one testifier if he knew of research about the risks of having armed staff in schools.

Friday’s hearing allowed only invited testimony. But people opposing more guns in schools showed up anyway, many wearing the red T-shirts of Moms Demand Action.

Katie Townley of Moms Demand Action Nebraska said she was disappointed in the one-sided hearing. She said lawmakers heard only from people who want more firearms in schools.

She said the process overlooked what other people want. She noted that the committee received online comments from four supporters of LR 220 and 47 opponents.

Townley said she would rather see the Legislature spend more time talking about what it can do to encourage safer storage of weapons at home instead of getting more guns in schools.

“It’s quite obvious that in our country, adding more firearms everywhere and in every place is not making us safer,” she said. “These are just steps that make certain people feel better.”

A Panhandle school board member testifying in support of getting the authority to arm staff said few of his teachers would probably want to bring guns to school.&nbsp;

But some might, said Art Frerichs, a Morrill Public Schools board member with law enforcement experience. He said his 300-student district can’t afford resource officers.

Frerichs said he worries more about securing sporting events and out-of-school gatherings than he does about securing his school buildings, which are already locked and funnel visitors.

State Sen. Joni Albrecht of Thurston asked him if his district hires law enforcement help for sports events. He said the help he gets at those events is just local law enforcement staffing some games on their own.

Because of that, Frerichs said, it “would be very beneficial for law enforcement when they’re off duty to carry if they want to.” Many have children in school and attend events as parents, he said.

Zach Kassebaum, the superintendent of Lincoln Christian, and James Donahue, security director of the Jewish Federation of Omaha, discussed the potential value of arming staff.

Kassebaum said people considering schools a soft target might reconsider if they didn’t know whether someone at the school might be armed. Donahue said people want to be proactive.

Kassebaum said urban schools also worry about how many lives might be lost before first responders arrive during an emergency.&nbsp;

“It’s not just out in the west,” he said. “It could be 20 minutes until someone could respond.”

Said Donahue: “The presence of trained, armed people is an effective deterrent.”&nbsp;

Critics, including Townley, questioned the value of that deterrent vs. the risk of an accident harming a child.

The committee also heard from two national contractors — one who trains armed school staff and another that ensures schools are mapped in ways law enforcement can use.

Aaron Sanderford<a href="https://nebraskaexaminer.com/2023/12/01/hearing-on-guns-in-schools-hints-at-likely-2024-legislative-targets/">Nebraska Examiner</a>LINCOLN — The Nebraska Legislature appears poised next year to consider again who should be allowed to carry a gun on school property, beyond on-duty law enforcement officers.&nbsp;State Sen. Tom Brewer, a gun rights advocate, invited Education Committee testimony Friday from rural and private school officials, firearms experts and security contractors.The list of testifiers included no teachers or teachers unions and no leaders or school board members from public schools in Nebraska’s largest cities.Brewer, who represents north-central Nebraska, said he had not yet settled on language for his next gun bill after eliminating training requirements this year for carrying concealed handguns.“We have not written a bill,” he said.However, the people he invited to testify and his opening and closing statements about the interim study he sought with&nbsp;<a target="_blank" href="https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LR220.pdf">Legislative Resolution 220</a>&nbsp;hinted at some likely targets.Among them:&nbsp;<ul>
 <li>Allowing certified law enforcement officers to carry service weapons on school property and at school events when officers are off-duty. Nebraska law allows them to carry weapons only while on duty or while contracted by the school in a security role.</li><li>Giving elected local school boards the authority to allow armed teachers and staff at schools. Current state law prohibits armed staff other than school resource officers.</li><li>Requiring updated digital mapping of school buildings compatible with the mapping software and equipment used by every local and state law enforcement agency.</li><li>Reviving a push for regional specialists to provide tailored support and increased safety training for K-12 schools.</li>
 </ul><h2>Guns in schools?</h2>Much of Brewer’s push to re-examine state laws governing guns in K-12 schools evoked 2019’s&nbsp;<a target="_blank" href="https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB343.pdf">Legislative Bill 343</a>&nbsp;by State Sen. Steve Halloran of Hastings, which failed to pass.That bill would have let trained school staff carry concealed handguns. Supporters of LB 343 focused on the need to respond rapidly to school violence to save lives.Brewer said he introduced the interim study resolution because he thinks Nebraska law prevents schools from protecting students as well as they otherwise could.He and others discussed how far many rural schools are from the nearest law enforcement and how long they would wait in an emergency. Those schools need the ability to help themselves, he said.“We don’t have enough money to put school resource officers in every school,” Brewer said. “For those schools … that don’t have that advantage, I think we owe it to them to do what we can.”State Sen. Danielle Conrad of Lincoln asked one testifier if he knew of research about the risks of having armed staff in schools.<h2>Opponents show up anyway</h2>Friday’s hearing allowed only invited testimony. But people opposing more guns in schools showed up anyway, many wearing the red T-shirts of Moms Demand Action.Katie Townley of Moms Demand Action Nebraska said she was disappointed in the one-sided hearing. She said lawmakers heard only from people who want more firearms in schools.She said the process overlooked what other people want. She noted that the committee received online comments from four supporters of LR 220 and 47 opponents.Townley said she would rather see the Legislature spend more time talking about what it can do to encourage safer storage of weapons at home instead of getting more guns in schools.“It’s quite obvious that in our country, adding more firearms everywhere and in every place is not making us safer,” she said. “These are just steps that make certain people feel better.”<h2>Arming staff could be local decision</h2>A Panhandle school board member testifying in support of getting the authority to arm staff said few of his teachers would probably want to bring guns to school.&nbsp;But some might, said Art Frerichs, a Morrill Public Schools board member with law enforcement experience. He said his 300-student district can’t afford resource officers.Frerichs said he worries more about securing sporting events and out-of-school gatherings than he does about securing his school buildings, which are already locked and funnel visitors.State Sen. Joni Albrecht of Thurston asked him if his district hires law enforcement help for sports events. He said the help he gets at those events is just local law enforcement staffing some games on their own.Because of that, Frerichs said, it “would be very beneficial for law enforcement when they’re off duty to carry if they want to.” Many have children in school and attend events as parents, he said.<h2>Deterrent or not?</h2>Zach Kassebaum, the superintendent of Lincoln Christian, and James Donahue, security director of the Jewish Federation of Omaha, discussed the potential value of arming staff.Kassebaum said people considering schools a soft target might reconsider if they didn’t know whether someone at the school might be armed. Donahue said people want to be proactive.Kassebaum said urban schools also worry about how many lives might be lost before first responders arrive during an emergency.&nbsp;“It’s not just out in the west,” he said. “It could be 20 minutes until someone could respond.”Said Donahue: “The presence of trained, armed people is an effective deterrent.”&nbsp;Critics, including Townley, questioned the value of that deterrent vs. the risk of an accident harming a child.The committee also heard from two national contractors — one who trains armed school staff and another that ensures schools are mapped in ways law enforcement can use.

Hearing on guns in schools hints at likely 2024 legislative targets

WASHINGTON (AP)— The U.S. on Monday said it holds Iran responsible for attacks on civilian and military vessels by Yemen’s Houthis, with National Security Adviser Jake Sullivan saying the U.S. was discussing establishing military escorts for ships in the Red Sea.

(Click below to watch the White House statement on the attacks)

“We are in talks with other countries about maritime task force of sorts involving the ships from partner nations alongside the United States in ensuring safe passage,” he told reporters.

The Iranian-backed Houthis claimed attacks on commercial ships and a U.S. warship on Sunday.

Speaking at the White House, Sullivan said the ultimate blame lies with Tehran.

“The weapons here are being supplied by Iran,” Sullivan said. “Iran, we believe, is the ultimate party responsible for this.”

Sullivan said the U.S. does not believe that all three ships struck by the Houthis had ties to Israel.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/12/1701652753204.png" alt="USS Carney in the Suez Canal, Oct. 18, 2023. photo -US Navy&nbsp;" />
 <figcaption>USS Carney in the Suez Canal, Oct. 18, 2023. photo -US Navy&nbsp;</figcaption>
 </figure>WASHINGTON (AP)— The U.S. on Monday said it holds Iran responsible for attacks on civilian and military vessels by Yemen’s Houthis, with National Security Adviser Jake Sullivan saying the U.S. was discussing establishing military escorts for ships in the Red Sea.(Click below to watch the White House statement on the attacks)<div><iframe src="https://www.facebook.com/plugins/video.php?height=314&href=https%3A%2F%2Fwww.facebook.com%2FWhiteHouse%2Fvideos%2F923530422829255%2F&show_text=false&width=560&t=473" width="560" height="314" style="border:none;overflow:hidden" scrolling="no" frameborder="0" allowfullscreen="true" allow="autoplay; clipboard-write; encrypted-media; picture-in-picture; web-share" allowFullScreen="true"></iframe></div>“We are in talks with other countries about maritime task force of sorts involving the ships from partner nations alongside the United States in ensuring safe passage,” he told reporters.The Iranian-backed Houthis claimed attacks on commercial ships and a U.S. warship on Sunday.Speaking at the White House, Sullivan said the ultimate blame lies with Tehran.“The weapons here are being supplied by Iran,” Sullivan said. “Iran, we believe, is the ultimate party responsible for this.”Sullivan said the U.S. does not believe that all three ships struck by the Houthis had ties to Israel.

🎥:White House believes Iran behind attack in Red Sea

<a href="https://nebraskaexaminer.com/2023/12/04/new-report-says-states-tax-cutting-spree-endangers-health-care-education/">Nebraska Examiner</a>

LINCOLN — Nebraska’s latest “tax-cutting spree” will result in the some of the deepest reductions in revenue in the nation, threatening state services, according to a Washington, D.C.-based think tank.

The report from the&nbsp;<a target="_blank" href="https://www.cbpp.org/research/state-budget-and-tax/states-recent-tax-cut-spree-creates-big-risks-for-families-and">Center on Budget and Policy Priorities,</a>&nbsp;cited by the Lincoln-based OpenSky Policy Center, said recent tax cuts enacted by Nebraska lawmakers will reduce state revenues by $3.1 billion over the next five years — a 7.6% decline in general fund revenue.

That is the sixth steepest cut in state revenue in the nation, said the report, entitled “States’ Recent Tax-Cut Spree Creates Big Risks for Families and Communities” and were possible, in large part, due an influx of federal aid due to COVID-19.

Rebecca Firestone, OpenSky’s executive director, said the cuts in Nebraska threaten the state’s ability to tackle “real challenges” facing the state and endanger current investments in schools, health care and public safety.

She urged state lawmakers to focus on the future during the 2024 legislative session and not just current priorities.

“We can ensure everyone pays their fair share and that we have the revenue to invest in great schools, stable, affordable housing and high-quality child care,” Firestone said in a press release.

The head of a free-market think tank in Omaha, however, had a different view, saying the recent tax cuts reflect that Nebraska’s taxes had been too high.

New report says state’s ‘tax-cutting spree’ endangers health care, education

“Nebraska has recently had a record amount of cash on hand which means we have overtaxed our citizens,” said Jim Vokal of the Platte Institute, which issued a report earlier this week&nbsp;<a href="https://nebraskaexaminer.com/2023/11/30/platte-institute-calls-for-another-leap-in-tax-relief-in-nebraska/">urging more tax relief steps.</a>

“Prior to these income tax cuts, Nebraska was woefully uncompetitive in the region,” Vokal said. “The recent moves on taxes were desperately needed to stay in the game.”

Nebraska was one of 26 states to enact cuts to personal or corporate income taxes over the past three years, according to the Center on Budget and Policy Priorities, a nonpartisan institute based in Washington, D.C., that analyzes state budget and taxing policies.

The Center said the tax cuts were primarily “tilted” toward the wealthy and corporations,and were based primarily on temporary budget surpluses created by the robust federal aid distributed in response of COVID-19 to prevent an economic downturn.

Permanent tax cuts based on temporary budget surpluses are risky, said Firestone, and the decline in state revenue is projected to grow over time.

In the last three sessions, state lawmakers have increased state tax credits to offset property taxes and set in motion&nbsp;<a href="https://nebraskaexaminer.com/2023/05/25/lawmakers-pass-nebraska-income-tax-cuts-property-tax-offsets-child-tax-credits/#:~:text=For%20tax%20year%202023%2C%20Nebraska,%2C%20to%203.99%25%20by%202027.">a gradual reduction in the top personal income</a>&nbsp;tax bracket and corporate tax rate to 3.99%.

The income tax cuts have reduced state revenue by only $77 million thus far, OpenSky said, but the impact will grow to a projected $1 billion in 2028 alone.

The Budget and Policy Center’s report noted that some states invested their budget surpluses or rejected deep tax cuts.

Washington State, for instance, enacted a new tax on capital gains received by the wealthiest 0.2% of taxpayers and will use the $500 million a year in projected new revenue for child care and school improvements.

In Kansas — where deep budget cuts in the early 2010s prompted a fiscal crisis — lawmakers rejected a proposed flat tax that was estimated to reduce revenues by nearly $1.4 billion over three years.

“The hard-working Nebraskans who are the engine to our economy face real challenges, but policymakers have cut the revenue we need to tackle those important issues head-on,” Firestone said.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/12/1701721092123.jpeg" alt="The Nebraska State Capitol (Paul Hammel/Nebraska Examiner)" />
 <figcaption>The Nebraska State Capitol (Paul Hammel/Nebraska Examiner)</figcaption>
 </figure>Paul Hammel<a href="https://nebraskaexaminer.com/2023/12/04/new-report-says-states-tax-cutting-spree-endangers-health-care-education/">Nebraska Examiner</a>LINCOLN — Nebraska’s latest “tax-cutting spree” will result in the some of the deepest reductions in revenue in the nation, threatening state services, according to a Washington, D.C.-based think tank.The report from the&nbsp;<a target="_blank" href="https://www.cbpp.org/research/state-budget-and-tax/states-recent-tax-cut-spree-creates-big-risks-for-families-and">Center on Budget and Policy Priorities,</a>&nbsp;cited by the Lincoln-based OpenSky Policy Center, said recent tax cuts enacted by Nebraska lawmakers will reduce state revenues by $3.1 billion over the next five years — a 7.6% decline in general fund revenue.<h2>Sixth steepest in the nation</h2>That is the sixth steepest cut in state revenue in the nation, said the report, entitled “States’ Recent Tax-Cut Spree Creates Big Risks for Families and Communities” and were possible, in large part, due an influx of federal aid due to COVID-19.Rebecca Firestone, OpenSky’s executive director, said the cuts in Nebraska threaten the state’s ability to tackle “real challenges” facing the state and endanger current investments in schools, health care and public safety.She urged state lawmakers to focus on the future during the 2024 legislative session and not just current priorities.“We can ensure everyone pays their fair share and that we have the revenue to invest in great schools, stable, affordable housing and high-quality child care,” Firestone said in a press release.The head of a free-market think tank in Omaha, however, had a different view, saying the recent tax cuts reflect that Nebraska’s taxes had been too high.<h2>New report says state’s ‘tax-cutting spree’ endangers health care, education</h2>“Nebraska has recently had a record amount of cash on hand which means we have overtaxed our citizens,” said Jim Vokal of the Platte Institute, which issued a report earlier this week&nbsp;<a href="https://nebraskaexaminer.com/2023/11/30/platte-institute-calls-for-another-leap-in-tax-relief-in-nebraska/">urging more tax relief steps.</a>“Prior to these income tax cuts, Nebraska was woefully uncompetitive in the region,” Vokal said. “The recent moves on taxes were desperately needed to stay in the game.”<h2>One of 26 states that cut taxes</h2>Nebraska was one of 26 states to enact cuts to personal or corporate income taxes over the past three years, according to the Center on Budget and Policy Priorities, a nonpartisan institute based in Washington, D.C., that analyzes state budget and taxing policies.The Center said the tax cuts were primarily “tilted” toward the wealthy and corporations,and were based primarily on temporary budget surpluses created by the robust federal aid distributed in response of COVID-19 to prevent an economic downturn.Permanent tax cuts based on temporary budget surpluses are risky, said Firestone, and the decline in state revenue is projected to grow over time.In the last three sessions, state lawmakers have increased state tax credits to offset property taxes and set in motion&nbsp;<a href="https://nebraskaexaminer.com/2023/05/25/lawmakers-pass-nebraska-income-tax-cuts-property-tax-offsets-child-tax-credits/#:~:text=For%20tax%20year%202023%2C%20Nebraska,%2C%20to%203.99%25%20by%202027.">a gradual reduction in the top personal income</a>&nbsp;tax bracket and corporate tax rate to 3.99%.The income tax cuts have reduced state revenue by only $77 million thus far, OpenSky said, but the impact will grow to a projected $1 billion in 2028 alone.<h2>Other alternatives</h2>The Budget and Policy Center’s report noted that some states invested their budget surpluses or rejected deep tax cuts.Washington State, for instance, enacted a new tax on capital gains received by the wealthiest 0.2% of taxpayers and will use the $500 million a year in projected new revenue for child care and school improvements.In Kansas — where deep budget cuts in the early 2010s prompted a fiscal crisis — lawmakers rejected a proposed flat tax that was estimated to reduce revenues by nearly $1.4 billion over three years.“The hard-working Nebraskans who are the engine to our economy face real challenges, but policymakers have cut the revenue we need to tackle those important issues head-on,” Firestone said.

OMAHA, Neb. (AP) — Warren Buffett's company decided not to move forward with an expedited trial on its bribery allegations against the billionaire Haslam family in January under the strict conditions a judge set, but it will still be able to raise those concerns then as a judge considers the Haslams' rival claim that Berkshire Hathaway tried to depress the Pilot truck stop chain's earnings.

Both the Haslams and Berkshire have accused each other of trying to manipulate the profits at the nation's largest truck stop chain because those numbers will determine how much Berkshire has to pay if the family decides to sell its remaining 20% stake in the business next year as expected. The two sides agreed on a formula in 2017 when the family decided to sell the first chunk of the business that sets the price based on the earnings.

The Haslams&nbsp;<a href="https://apnews.com/article/warren-buffett-haslam-pilot-truck-stops-lawsuit-11f34a6f0494e53c80ea8b13635eb21e">argue</a>&nbsp;that Berkshire is trying to keep earnings down with an accounting change at Pilot while Berkshire says that Cleveland Browns owner Jimmy Haslam&nbsp;<a href="https://apnews.com/article/buffett-berkshire-hathaway-haslam-pilot-truck-stops-48d768eb679661ce806c52d81bf08140">tried to bribe</a>&nbsp;executives at the truck stop chain his family used to run to inflate earnings at the company. The Haslam family includes&nbsp;<a href="https://apnews.com/article/cleveland-browns-dee-jimmy-haslam-749e3407f99d76456034ce45de192be1">Jimmy Haslam</a>&nbsp;and&nbsp;<a href="https://apnews.com/senate-elections-united-states-senate-general-news-7d9d2d2556d14f359240a943442734bf">former Tennessee governor Bill Haslam</a>&nbsp;and their father who founded the company.

A Delaware judge already scheduled a two-day January trial on the allegations the Haslams made about the accounting change in its initial lawsuit in October. But the judge said that if Berkshire wanted to get a decision on its bribery allegations at the same time it would have to forego requesting any additional evidence beforehand and limit the number of witnesses it would call.

It won't be clear until after that January trial when Berkshire's bribery allegations will be tried.

The Haslams received $2.758 billion in 2017 when Berkshire bought its initial 38.6% stake in Pilot and another $8.2 billion this year when it took control of 80% and became the majority owner. Buffett told&nbsp;<a href="https://apnews.com/article/warren-buffett-berkshire-hathaway-shareholders-meeting-munger-125f7fd2fc2830d74fb8f246727fedcd">Berkshire shareholders</a>&nbsp;this spring that he would have preferred to buy the whole company at once because the price was better in 2017, but the Haslams wouldn’t sell it all then.

It’s not clear exactly how much the remaining stake is worth. The Haslam family estimates that the stake was worth $3.2 billion before the accounting change. Berkshire disputes that figure.

The Haslams’ attorney called that accusation a “wild invention” but Berkshire said it believes Jimmy Haslam offered millions to at least 28 executives to make short-term moves that would boost profits.

Berkshire said it learned about the bribery scheme just a few weeks ago after an executive who had been offered one of the bonuses came forward to the new CEO Berkshire appointed after it became the majority owner.

Even though the bribery allegations won't be decided in January, Berkshire still plans to make them part of its defense against the Haslams' lawsuit.

Berkshire wanted the court to prevent the Haslams from exercising their option to sell the rest of the company to Berkshire next year because it says there are so many doubts about the accuracy of Pilot’s 2023 earnings. The Haslams have the option to decide to sell at the start of every year under the agreement they signed back in 2017.

The Knoxville, Tennessee-based Pilot has more than 850 locations and roughly 30,000 employees in the United States and Canada has already provided a significant&nbsp;<a href="https://apnews.com/article/warren-buffett-berkshire-hathaway-earnings-second-quarter-9681b4761e8d81d7ca13c7d5507b1996">boost</a>&nbsp;to Berkshire’s revenue and profits this year.

In addition to the truck stops, Omaha, Nebraska-based Berkshire owns an eclectic assortment of other businesses including Geico insurance, BNSF railroad and several major utilities along with a number of smaller manufacturing and retail businesses. It also holds a&nbsp;<a href="https://apnews.com/article/berkshire-hathaway-warren-buffett-investments-stock-portfolio-b6a3c609918155507f18301b02c76786">sizeable stock portfolio</a>&nbsp;with big stakes in Apple, Coca-Cola, American Express and Bank of America among other holdings.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/11/1701353337102.jpeg" alt="Trucks and cars drive by a Pilot Travel Center sign displaying fuel prices in Bath, New York, on Monday, June 20, 2022. Warren Buffett’s Berkshire Hathaway says the billionaire Haslam family tried to bribe at least 15 executives at the Pilot truck stop chain with millions of dollars to inflate the company’s profits this year because that would force Berkshire to pay more for the Haslams’ remaining 20% stake in the company. (AP Photo/Ted Shaffrey, File)" />
 <figcaption>Trucks and cars drive by a Pilot Travel Center sign displaying fuel prices in Bath, New York, on Monday, June 20, 2022. Warren Buffett’s Berkshire Hathaway says the billionaire Haslam family tried to bribe at least 15 executives at the Pilot truck stop chain with millions of dollars to inflate the company’s profits this year because that would force Berkshire to pay more for the Haslams’ remaining 20% stake in the company. (AP Photo/Ted Shaffrey, File)</figcaption>
 </figure>OMAHA, Neb. (AP) — Warren Buffett's company decided not to move forward with an expedited trial on its bribery allegations against the billionaire Haslam family in January under the strict conditions a judge set, but it will still be able to raise those concerns then as a judge considers the Haslams' rival claim that Berkshire Hathaway tried to depress the Pilot truck stop chain's earnings.Both the Haslams and Berkshire have accused each other of trying to manipulate the profits at the nation's largest truck stop chain because those numbers will determine how much Berkshire has to pay if the family decides to sell its remaining 20% stake in the business next year as expected. The two sides agreed on a formula in 2017 when the family decided to sell the first chunk of the business that sets the price based on the earnings.The Haslams&nbsp;<a href="https://apnews.com/article/warren-buffett-haslam-pilot-truck-stops-lawsuit-11f34a6f0494e53c80ea8b13635eb21e">argue</a>&nbsp;that Berkshire is trying to keep earnings down with an accounting change at Pilot while Berkshire says that Cleveland Browns owner Jimmy Haslam&nbsp;<a href="https://apnews.com/article/buffett-berkshire-hathaway-haslam-pilot-truck-stops-48d768eb679661ce806c52d81bf08140">tried to bribe</a>&nbsp;executives at the truck stop chain his family used to run to inflate earnings at the company. The Haslam family includes&nbsp;<a href="https://apnews.com/article/cleveland-browns-dee-jimmy-haslam-749e3407f99d76456034ce45de192be1">Jimmy Haslam</a>&nbsp;and&nbsp;<a href="https://apnews.com/senate-elections-united-states-senate-general-news-7d9d2d2556d14f359240a943442734bf">former Tennessee governor Bill Haslam</a>&nbsp;and their father who founded the company.A Delaware judge already scheduled a two-day January trial on the allegations the Haslams made about the accounting change in its initial lawsuit in October. But the judge said that if Berkshire wanted to get a decision on its bribery allegations at the same time it would have to forego requesting any additional evidence beforehand and limit the number of witnesses it would call.It won't be clear until after that January trial when Berkshire's bribery allegations will be tried.The Haslams received $2.758 billion in 2017 when Berkshire bought its initial 38.6% stake in Pilot and another $8.2 billion this year when it took control of 80% and became the majority owner. Buffett told&nbsp;<a href="https://apnews.com/article/warren-buffett-berkshire-hathaway-shareholders-meeting-munger-125f7fd2fc2830d74fb8f246727fedcd">Berkshire shareholders</a>&nbsp;this spring that he would have preferred to buy the whole company at once because the price was better in 2017, but the Haslams wouldn’t sell it all then.It’s not clear exactly how much the remaining stake is worth. The Haslam family estimates that the stake was worth $3.2 billion before the accounting change. Berkshire disputes that figure.The Haslams’ attorney called that accusation a “wild invention” but Berkshire said it believes Jimmy Haslam offered millions to at least 28 executives to make short-term moves that would boost profits.Berkshire said it learned about the bribery scheme just a few weeks ago after an executive who had been offered one of the bonuses came forward to the new CEO Berkshire appointed after it became the majority owner.Even though the bribery allegations won't be decided in January, Berkshire still plans to make them part of its defense against the Haslams' lawsuit.Berkshire wanted the court to prevent the Haslams from exercising their option to sell the rest of the company to Berkshire next year because it says there are so many doubts about the accuracy of Pilot’s 2023 earnings. The Haslams have the option to decide to sell at the start of every year under the agreement they signed back in 2017.The Knoxville, Tennessee-based Pilot has more than 850 locations and roughly 30,000 employees in the United States and Canada has already provided a significant&nbsp;<a href="https://apnews.com/article/warren-buffett-berkshire-hathaway-earnings-second-quarter-9681b4761e8d81d7ca13c7d5507b1996">boost</a>&nbsp;to Berkshire’s revenue and profits this year.In addition to the truck stops, Omaha, Nebraska-based Berkshire owns an eclectic assortment of other businesses including Geico insurance, BNSF railroad and several major utilities along with a number of smaller manufacturing and retail businesses. It also holds a&nbsp;<a href="https://apnews.com/article/berkshire-hathaway-warren-buffett-investments-stock-portfolio-b6a3c609918155507f18301b02c76786">sizeable stock portfolio</a>&nbsp;with big stakes in Apple, Coca-Cola, American Express and Bank of America among other holdings.

Warren Buffett's company's bribery allegations against the Haslam family won't be decided in January

LINCOLN – University of Nebraska senior vice president and chief financial officer Chris Kabourek will assume the role of interim president on Jan. 1 following a unanimous vote today by the NU Board of Regents.

Kabourek, a Nebraska native, first-generation college student, UNL alum and 26-year veteran of the university, will succeed current President Ted Carter. Carter is stepping down Dec. 31 to become president of Ohio State University.

“Chris loves Nebraska, he loves the University of Nebraska and he has told us he will do whatever he can to help the institution. That’s the kind of leadership and commitment we need as we move forward with our plans to take the University of Nebraska to a new level of excellence,” said Board of Regents Chairman Tim Clare of Lincoln. “Our university will be in good hands at this important juncture.”

Board Vice Chairman Rob Schafer of Beatrice added: “Chris has demonstrated a strong Nebraska work ethic, common sense and accountability throughout his time at the university, and he will bring those same qualities to the president’s role. As we execute our plan for greater growth and competitiveness, we need someone with deep institutional knowledge, trusted relationships and a willingness to make tough decisions for the betterment of our university and state.

“Chris is that leader, and we are lucky that he is willing to step up and seamlessly continue our work.”

Kabourek said: “I am humbled that the board has entrusted me with this opportunity. I know from my own experience as a first-generation student that higher education changes lives and I want to make sure that opportunity exists for all Nebraska students.

“We have an exciting plan in place, a talented team to get the job done, and in the months ahead we are going to work as hard as we can to deliver results that the board and all Nebraskans expect and deserve from their university.”

Kabourek, who grew up in David City, joined the university in 1997 after earning a bachelor’s degree from Nebraska Wesleyan University and an MBA from UNL. He has served as CFO since 2018, overseeing all financial and administrative services that support NU’s $3.3 billion operating budget, including budgeting, facilities and capital planning, accounting, procurement and human resources. He works closely with the board, president, chancellors and campus chief business and academic officers, as well as the governor, elected officials and other leaders within and outside the university.

As CFO, Kabourek led the development of the university’s new deferred maintenance strategy and has helped the university achieve consistently high marks from credit ratings agencies, successes that save taxpayer dollars while meeting student, faculty and staff needs. He played a key role in the creation of the&nbsp;<a href="https://www.unk.edu/offices/financial_aid/nebraska-promise.php">Nebraska Promise financial aid program</a>&nbsp;and has provided leadership on strategic planning efforts and numerous legislative operating and capital budget requests.

Kabourek is also active in the community as a college basketball referee and youth sports coach. He and his wife, Jamie, have three sons, the oldest of whom is a freshman at UNO.

Carter said: “The Board of Regents has made an outstanding selection in Chris Kabourek. I’ve relied on Chris for candid advice and creative solutions time and again over the past four years. He cares deeply about students and understands the great responsibility and opportunity that come with stewarding precious Nebraska resources. I know Chris will keep this university moving in the right direction.”

The board is conducting a national search for the university system’s ninth president. Kabourek will hold the interim role in addition to his CFO title and duties until a permanent successor is named and takes office. In accepting the interim role, Kabourek has agreed to not be a candidate for the permanent position.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/12/1701713579058.jpeg" alt="Chris Kabourek" />
 <figcaption>Chris Kabourek</figcaption>
 </figure>Tyler EllysonUNL CommunicationsLINCOLN – University of Nebraska senior vice president and chief financial officer Chris Kabourek will assume the role of interim president on Jan. 1 following a unanimous vote today by the NU Board of Regents.Kabourek, a Nebraska native, first-generation college student, UNL alum and 26-year veteran of the university, will succeed current President Ted Carter. Carter is stepping down Dec. 31 to become president of Ohio State University.“Chris loves Nebraska, he loves the University of Nebraska and he has told us he will do whatever he can to help the institution. That’s the kind of leadership and commitment we need as we move forward with our plans to take the University of Nebraska to a new level of excellence,” said Board of Regents Chairman Tim Clare of Lincoln. “Our university will be in good hands at this important juncture.”Board Vice Chairman Rob Schafer of Beatrice added: “Chris has demonstrated a strong Nebraska work ethic, common sense and accountability throughout his time at the university, and he will bring those same qualities to the president’s role. As we execute our plan for greater growth and competitiveness, we need someone with deep institutional knowledge, trusted relationships and a willingness to make tough decisions for the betterment of our university and state.“Chris is that leader, and we are lucky that he is willing to step up and seamlessly continue our work.”Kabourek said: “I am humbled that the board has entrusted me with this opportunity. I know from my own experience as a first-generation student that higher education changes lives and I want to make sure that opportunity exists for all Nebraska students.“We have an exciting plan in place, a talented team to get the job done, and in the months ahead we are going to work as hard as we can to deliver results that the board and all Nebraskans expect and deserve from their university.”Kabourek, who grew up in David City, joined the university in 1997 after earning a bachelor’s degree from Nebraska Wesleyan University and an MBA from UNL. He has served as CFO since 2018, overseeing all financial and administrative services that support NU’s $3.3 billion operating budget, including budgeting, facilities and capital planning, accounting, procurement and human resources. He works closely with the board, president, chancellors and campus chief business and academic officers, as well as the governor, elected officials and other leaders within and outside the university.As CFO, Kabourek led the development of the university’s new deferred maintenance strategy and has helped the university achieve consistently high marks from credit ratings agencies, successes that save taxpayer dollars while meeting student, faculty and staff needs. He played a key role in the creation of the&nbsp;<a href="https://www.unk.edu/offices/financial_aid/nebraska-promise.php">Nebraska Promise financial aid program</a>&nbsp;and has provided leadership on strategic planning efforts and numerous legislative operating and capital budget requests.Kabourek is also active in the community as a college basketball referee and youth sports coach. He and his wife, Jamie, have three sons, the oldest of whom is a freshman at UNO.Carter said: “The Board of Regents has made an outstanding selection in Chris Kabourek. I’ve relied on Chris for candid advice and creative solutions time and again over the past four years. He cares deeply about students and understands the great responsibility and opportunity that come with stewarding precious Nebraska resources. I know Chris will keep this university moving in the right direction.”The board is conducting a national search for the university system’s ninth president. Kabourek will hold the interim role in addition to his CFO title and duties until a permanent successor is named and takes office. In accepting the interim role, Kabourek has agreed to not be a candidate for the permanent position.

Chris Kabourek named NU interim president

<a href="https://nebraskaexaminer.com/2023/12/01/nu-president-carter-says-university-wont-hit-pause-as-he-departs-nebraska/">Nebraska Examiner</a>

LINCOLN — University of Nebraska President Ted Carter said Friday that NU must go beyond the status quo in addressing its budget cuts, as faculty and staff ask for more support.

Some critics have called for NU to “hit pause” on work to&nbsp;<a href="https://nebraskaexaminer.com/2023/06/22/university-of-nebraska-president-details-five-point-plan-to-get-nu-back-on-offense/">reimagine itself</a>, Carter said. Others have said budget cuts totaling $58 million coming down the pike are “<a href="https://nebraskaexaminer.com/2023/11/18/a-cost-we-cant-afford-faculty-blast-state-for-not-investing-in-university/">a cost we can’t afford</a>.”

At the same time, Carter, the Board of Regents and other top NU officials have indicated rejoining the Association of American Universities is a top priority. The AAU is an elite group of top universities that UNL was the first to be&nbsp;<a target="_blank" href="https://www.espn.com/blog/bigten/post/_/id/26078/nebraska-loses-aau-status">kicked out</a>&nbsp;of in 2011 by a vote of its members. It had belonged to the AAU since 1909.

In efforts to rejoin, NU’s Office of the President, the University of Nebraska-Lincoln and the University of Nebraska Medical Center will report research expenditures to the National Science Foundation as a united force, which Carter said would instantly bring NU up in certain national rankings.

“When our two institutions with a statewide research mission work hand-in-hand, that rising tide lifts all boats,” Carter said.

However, the AAU goal has run afoul with some in the NU community in the face of reductions.

“You don’t cut your way into the AAU,” UNL Dean Mark Button said of budget cuts last month, according to&nbsp;<a target="_blank" href="https://www.dailynebraskan.com/news/unl-dean-shows-consequences-cuts/article_d9612aaa-87fa-11ee-9c15-6b2e6ec1e7fd.html">UNL’s The Daily Nebraskan</a>.

Carter said Friday that NU also can’t “status quo” its way back into the AAU.

“Nebraskans are generous in supporting their university, but taxpayers do not have bottomless wallets,” Carter said.

Administrators at the University of Nebraska at Kearney have finalized plans for&nbsp;<a href="https://nebraskaexaminer.com/briefs/central-nebraskas-unk-finalizes-2-3-million-in-proposed-academic-cuts/">$4.3 million in academic and administrative cuts</a>, while UNL faces&nbsp;<a target="_blank" href="https://www.unl.edu/chancellor/budget-reduction-proposals">$12 million in cuts</a>&nbsp;separate from the $58 million being cut system-wide due to&nbsp;<a target="_blank" href="https://www.highereddive.com/news/heres-how-university-of-nebraska-system-plans-to-fix-its-58m-shortfall/653818/">declining enrollment</a>.

Carter asked leaders at each of NU’s campuses&nbsp;to submit the results of a zero-based budgeting process — designed as if the campuses had to start building their budgets from scratch — to him by Friday. While there has been no chance to review them or make decisions, Carter said, the work will continue after he leaves to helm The Ohio State University at year’s end.

“The work is too important not to be full steam ahead,” Carter said.

Chris Kabourek, NU’s chief financial officer, was unanimously approved Friday to serve as interim president, beginning Jan. 1. Kabourek isn’t in the running to be Carter’s&nbsp;<a href="https://nebraskaexaminer.com/briefs/nu-president-leadership-profile-released-applications-due-jan-1/">permanent replacement</a>.&nbsp;

Carter said under Kabourek’s leadership, NU will move forward “without missing a beat.”

“We’ll do everything we can to set up the next president to be successful on Day One,” Kabourek told the regents.

However, Kabourek could hit a snag immediately. UNK faculty, staff, students and alumni criticized proposed cuts during Friday’s meeting, echoing the campus faculty union that earlier this week called for some funding to be restored.

Three areas of the proposed cuts took center stage Friday: ending UNK’s theater program, its Montessori early childhood education program and multiple modern language programs.&nbsp;

UNK and NU spokespersons said the designated programs fall below minimum state standards of having at least seven graduates over a five-year average.

About 5.8 students graduate annually from the theater program while 0.6 graduate students per year earn a master’s degree with a concentration in Montessori, according to Todd Gottula, a UNK spokesperson.&nbsp;

Kathie Sweet, interim director of UNK’s Montessori program, defended her discipline because it supplies credentialed teachers to Montessori schools in the country. The&nbsp;<a target="_blank" href="https://amshq.org/About-Montessori/What-Is-Montessori">Montessori model</a>&nbsp;is child-focused, with students working independently in self-paced but guided teachings.

Sweet said regents must consider the “lack of logic” behind cutting the program and should help meet the needs of Nebraska’s children and educators.

Four people enrolled in the Montessori program or trained in the discipline through UNK also urged NU to maintain the program for the sake of their schools that rely on the certification.

Patsy Koch Johns, a member of the State Board of Education, defended the theater program in her personal capacity. She detailed her journey to UNK as someone who had never dreamed of college but later became a first-generation student who earned a degree in the fine arts.

Koch Johns encouraged the regents to consider the ripple effect that theater directors trained at UNK, such as herself, have when they go on to inspire other students.

“I think it is a misplaced cut,” Koch Johns said. “Instead of cutting, we should be nurturing so that other students, like me, will continue to have the opportunity to do something they never dreamed that they would be able to do.”

UNK is the first NU campus to finalize plans to deal with the $58 million shortfall, leaving just under $54 million still to go and likely more needed, Carter said, to go beyond the status quo.

“Excellence is a comprehensive effort,” Carter said. “Excellence is not a zero-sum game.”

Separately, UNL faculty criticized what they described as a lack of transparency, academic freedom and shared governance surrounding the campus budget cuts. UNL Chancellor Rodney Bennett announced the proposals Nov. 8, and they were not updated with&nbsp;<a href="https://nebraskaexaminer.com/2023/11/27/unl-proposes-restructuring-slashing-budget-of-diversity-and-inclusion-office/">more specific information</a>&nbsp;for two weeks.

Regina Werum, a UNL sociology professor, said that the cuts will directly impact the campus teaching mission&nbsp;and undercut research efforts required for AAU readmission —&nbsp;and that College of Arts and Sciences faculty are already at a “breaking point.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/12/1701703254147.jpeg" alt="University of Nebraska Regent Rob Schafer (board vice chair), NU President Ted Carter and Regent Tim Clare (board chair), from left to right, lead the final Board of Regents meeting of the year Dec. 1, 2023, in Lincoln. (Zach Wendling/Nebraska Examiner)" />
 <figcaption>University of Nebraska Regent Rob Schafer (board vice chair), NU President Ted Carter and Regent Tim Clare (board chair), from left to right, lead the final Board of Regents meeting of the year Dec. 1, 2023, in Lincoln. (Zach Wendling/Nebraska Examiner)</figcaption>
 </figure>Zach Wendling<a href="https://nebraskaexaminer.com/2023/12/01/nu-president-carter-says-university-wont-hit-pause-as-he-departs-nebraska/">Nebraska Examiner</a>LINCOLN — University of Nebraska President Ted Carter said Friday that NU must go beyond the status quo in addressing its budget cuts, as faculty and staff ask for more support.Some critics have called for NU to “hit pause” on work to&nbsp;<a href="https://nebraskaexaminer.com/2023/06/22/university-of-nebraska-president-details-five-point-plan-to-get-nu-back-on-offense/">reimagine itself</a>, Carter said. Others have said budget cuts totaling $58 million coming down the pike are “<a href="https://nebraskaexaminer.com/2023/11/18/a-cost-we-cant-afford-faculty-blast-state-for-not-investing-in-university/">a cost we can’t afford</a>.”At the same time, Carter, the Board of Regents and other top NU officials have indicated rejoining the Association of American Universities is a top priority. The AAU is an elite group of top universities that UNL was the first to be&nbsp;<a target="_blank" href="https://www.espn.com/blog/bigten/post/_/id/26078/nebraska-loses-aau-status">kicked out</a>&nbsp;of in 2011 by a vote of its members. It had belonged to the AAU since 1909.In efforts to rejoin, NU’s Office of the President, the University of Nebraska-Lincoln and the University of Nebraska Medical Center will report research expenditures to the National Science Foundation as a united force, which Carter said would instantly bring NU up in certain national rankings.“When our two institutions with a statewide research mission work hand-in-hand, that rising tide lifts all boats,” Carter said.However, the AAU goal has run afoul with some in the NU community in the face of reductions.“You don’t cut your way into the AAU,” UNL Dean Mark Button said of budget cuts last month, according to&nbsp;<a target="_blank" href="https://www.dailynebraskan.com/news/unl-dean-shows-consequences-cuts/article_d9612aaa-87fa-11ee-9c15-6b2e6ec1e7fd.html">UNL’s The Daily Nebraskan</a>.Carter said Friday that NU also can’t “status quo” its way back into the AAU.“Nebraskans are generous in supporting their university, but taxpayers do not have bottomless wallets,” Carter said.<h2>‘Full steam ahead’</h2>Administrators at the University of Nebraska at Kearney have finalized plans for&nbsp;<a href="https://nebraskaexaminer.com/briefs/central-nebraskas-unk-finalizes-2-3-million-in-proposed-academic-cuts/">$4.3 million in academic and administrative cuts</a>, while UNL faces&nbsp;<a target="_blank" href="https://www.unl.edu/chancellor/budget-reduction-proposals">$12 million in cuts</a>&nbsp;separate from the $58 million being cut system-wide due to&nbsp;<a target="_blank" href="https://www.highereddive.com/news/heres-how-university-of-nebraska-system-plans-to-fix-its-58m-shortfall/653818/">declining enrollment</a>.Carter asked leaders at each of NU’s campuses&nbsp;to submit the results of a zero-based budgeting process — designed as if the campuses had to start building their budgets from scratch — to him by Friday. While there has been no chance to review them or make decisions, Carter said, the work will continue after he leaves to helm The Ohio State University at year’s end.“The work is too important not to be full steam ahead,” Carter said.Chris Kabourek, NU’s chief financial officer, was unanimously approved Friday to serve as interim president, beginning Jan. 1. Kabourek isn’t in the running to be Carter’s&nbsp;<a href="https://nebraskaexaminer.com/briefs/nu-president-leadership-profile-released-applications-due-jan-1/">permanent replacement</a>.&nbsp;Carter said under Kabourek’s leadership, NU will move forward “without missing a beat.”“We’ll do everything we can to set up the next president to be successful on Day One,” Kabourek told the regents.<h2>Montessori early childhood education</h2>However, Kabourek could hit a snag immediately. UNK faculty, staff, students and alumni criticized proposed cuts during Friday’s meeting, echoing the campus faculty union that earlier this week called for some funding to be restored.Three areas of the proposed cuts took center stage Friday: ending UNK’s theater program, its Montessori early childhood education program and multiple modern language programs.&nbsp;UNK and NU spokespersons said the designated programs fall below minimum state standards of having at least seven graduates over a five-year average.About 5.8 students graduate annually from the theater program while 0.6 graduate students per year earn a master’s degree with a concentration in Montessori, according to Todd Gottula, a UNK spokesperson.&nbsp;Kathie Sweet, interim director of UNK’s Montessori program, defended her discipline because it supplies credentialed teachers to Montessori schools in the country. The&nbsp;<a target="_blank" href="https://amshq.org/About-Montessori/What-Is-Montessori">Montessori model</a>&nbsp;is child-focused, with students working independently in self-paced but guided teachings.Sweet said regents must consider the “lack of logic” behind cutting the program and should help meet the needs of Nebraska’s children and educators.Four people enrolled in the Montessori program or trained in the discipline through UNK also urged NU to maintain the program for the sake of their schools that rely on the certification.<h2>‘Misplaced cut’</h2>Patsy Koch Johns, a member of the State Board of Education, defended the theater program in her personal capacity. She detailed her journey to UNK as someone who had never dreamed of college but later became a first-generation student who earned a degree in the fine arts.Koch Johns encouraged the regents to consider the ripple effect that theater directors trained at UNK, such as herself, have when they go on to inspire other students.“I think it is a misplaced cut,” Koch Johns said. “Instead of cutting, we should be nurturing so that other students, like me, will continue to have the opportunity to do something they never dreamed that they would be able to do.”UNK is the first NU campus to finalize plans to deal with the $58 million shortfall, leaving just under $54 million still to go and likely more needed, Carter said, to go beyond the status quo.“Excellence is a comprehensive effort,” Carter said. “Excellence is not a zero-sum game.”<h2>Some faculty at ‘breaking point’</h2>Separately, UNL faculty criticized what they described as a lack of transparency, academic freedom and shared governance surrounding the campus budget cuts. UNL Chancellor Rodney Bennett announced the proposals Nov. 8, and they were not updated with&nbsp;<a href="https://nebraskaexaminer.com/2023/11/27/unl-proposes-restructuring-slashing-budget-of-diversity-and-inclusion-office/">more specific information</a>&nbsp;for two weeks.Regina Werum, a UNL sociology professor, said that the cuts will directly impact the campus teaching mission&nbsp;and undercut research efforts required for AAU readmission —&nbsp;and that College of Arts and Sciences faculty are already at a “breaking point.”Werum said even with an enrollment drop, which triggered the $12 million in cuts at UNL, students have growing needs. She said she also has to cover courses at the “edge of my expertise,” including classes UNL must offer to maintain its academic rating.“This ‘let’s stomp on the faculty and tell them to do more with less’ approach is completely counterproductive,” Werum said. “Good luck with the Big Ten or the AAU when you cut graduate programs that feed the national pipeline in STEM and beyond.”Sarah Zuckerman, an associate professor of education administration at UNL, criticized a lack of transparency in UNL’s budget cuts. She said the proposed cuts would leave some programs, such as hers, with no electives.Zuckerman countered Carter’s remarks, stating that in her experience, efficiency and excellence are “diametrically opposed.”All items on the regents’ agenda were approved, including:<ul>
 <li>Signing a contract with Kiewit Building Group for up to $1.8 million to begin the next phase of construction in the $450 million&nbsp;<a href="https://nebraskaexaminer.com/2023/11/24/nebraskas-450-million-memorial-stadium-project-faces-fundraising-questions/">Memorial Stadium renovation</a>&nbsp;for compliance with the Americans with Disabilities Act.</li><li>Entering an agreement for Nebraska State Patrol Troopers to&nbsp;<a href="https://nebraskaexaminer.com/briefs/a-shift-in-the-backfield-state-patrol-instead-of-unl-police-will-escort-nu-football-coach-off-field-after-games/">supplement security and law enforcement</a>&nbsp;at designated UNL events, with estimated 11-25 troopers per event at an hourly cost of $80 per officer ($2,640 to $16,000 per event).</li><li>Accepting an anonymous donation of a&nbsp;<a target="_blank" href="https://jetadvisors.com/jet/learjet-45/">2000 Learjet 45</a>&nbsp;to support Husker Athletics and other select purposes.</li><li>Approving a ground lease for the proposed&nbsp;<a target="_blank" href="https://innovate.unl.edu/news/fortenberry-achieves-11m-funding-usda-agriculture-research-facility-nebraska">U.S. Department of Agriculture, Agricultural Research Service facility</a>&nbsp;at UNL.</li><li>Naming the UNK-UNMC&nbsp;<a href="https://nebraskaexaminer.com/briefs/shovels-signal-construction-start-for-95m-medical-school-in-kearney/">Rural Health Education Complex</a>&nbsp;after UNK Chancellor Douglas A. Kristensen.</li>
 </ul>