Pluribus AI 2026 Election

2026 Midterms · Governor · Nebraska Safe R

Nebraska — Governor

01

Taxes and Property Tax Relief

high salience

Pillen touts income tax cuts and spending limits on local taxing bodies, while Walz proposes targeted tax relief focused on working families rather than top earners.

Democratic Lynne Walz

Supports targeted property tax relief for working families

Lynne Walz advocates for a fair tax system that responsibly reduces property taxes while ensuring state budget balance and maintaining strong public services. She argues that tax relief must be targeted to working families rather than top earners.

  • Proposes targeted tax relief specifically tailored to help working families.
  • Pledges to balance the budget while preserving essential public services.
  • Cites a legislative track record of producing bipartisan tax plans.

“Property taxes and taxes in general are too high. I will responsibly look at ways to cut taxes while ensuring vital services remain strong and that we can balance our budget.”

“That relief needs to be more targeted so it helps the working families, not just the state’s top earners.”

Republican Jim Pillen

Supports income tax cuts and property tax spending caps

Jim Pillen emphasizes reducing the overall tax burden and modernizing the state's tax system to solve Nebraska's property tax crisis. He signed legislation reducing state income tax rates from 5.2% to 3.99% by 2027 and seeks to limit spending growth by local taxing entities.

  • Signed a tax reduction package cutting state income tax rates to 3.99% by 2027.
  • Proposes limiting spending growth by local taxing entities to lower property tax burdens.
  • Pledged to modernize Nebraska's tax structure to address long-standing property tax concerns.

“solve the property tax crisis. We need to set aside our ideology and come together to solve a decades-old problem.”

“At long last, the overall tax burden on Nebraskans is LESS than it was before, and for the first time in a generation, Nebraska homeowners opened their property tax statements to find they owed LESS than the year before.”

02

Education and Parental Rights

high salience

Pillen supports private school scholarship tax credits and restrictions on CRT and school cell phone use, while Walz focuses on strengthening public education and respecting voter opposition to school vouchers.

Democratic Lynne Walz

Supports public education and respects anti-voucher votes

Lynne Walz, a former teacher and former legislative Education Committee chair, prioritizes funding and strengthening public schools. She strongly emphasizes respecting voter decisions opposing school voucher programs and opposes government intervention in parenting.

  • Emphasizes her experience as a former teacher and Chair of the unicameral's Education Committee.
  • Pledges to respect voter decisions regarding school voucher programs.
  • Focuses on maintaining strong funding and resources for local public schools.

“Nebraskans have had their voices heard on key issues, like medical marijuana, paid sick leave, minimum wage, school vouchers, and more. When the voters speak, our job as representatives is to listen.”

Republican Jim Pillen

Supports private school choice and restrictions on CRT

Jim Pillen supports educational options for parents, including private school scholarship tax credits and trade education pathways. He opposes Critical Race Theory, the 1619 Project, and proposed state health standards, while implementing a statewide school cell phone ban.

  • Supported private education scholarship tax credits.
  • Implemented policy banning cell phone use in K-12 schools.
  • Introduced a University of Nebraska Board of Regents resolution opposing Critical Race Theory.
  • Opposes proposed State Board of Education health standards.

“We’re helping parents fight back against Big Tech by ending social media’s unhealthy grip on the wellbeing of our kids by banning phones in schools.”

“Critical Race Theory does not promote inclusive and honest dialogue and education on campus”

03

Economy and Affordability

high salience

Pillen seeks economic expansion through government spending reductions and deregulation, whereas Walz advocates for targeted state intervention to lower living costs in housing, childcare, and healthcare.

Democratic Lynne Walz

Supports targeted cost-of-living and small business relief

Lynne Walz prioritizes addressing Nebraska's affordability crisis across essential living costs such as housing, childcare, healthcare, and groceries. She promises economic tools to support local Main Street small businesses and broadband expansion to retain young families.

  • Proposes targeted state action to lower costs for housing, childcare, healthcare, and groceries.
  • Pledges support and economic tools for Main Street small businesses.
  • Advocates expanding rural broadband to boost local economic opportunity and retain young residents.

“The essentials like housing, childcare, healthcare, and groceries are too expensive. I will work with state and national leaders to address our affordability crisis.”

Republican Jim Pillen

Supports spending cuts and deregulation

Jim Pillen promotes economic growth by cutting government spending, streamlining state agencies, and eliminating regulatory red tape. He opposes socialist economic policies and supports expanding rural infrastructure like broadband and roads to encourage business growth.

  • Pledges to eliminate unnecessary regulations and streamline government operations.
  • Focuses on shrinking state government spending to reduce overall fiscal burdens.
  • Supports statewide infrastructure expansion, including broadband access and road networks.

“There is no room for wasteful government spending when I am Governor.”

“We will stop efforts to implement massive new regulations that will kill jobs and harm our economy.”

04

Agriculture and Food Regulation

medium salience

Pillen focuses on banning lab-grown meat and opposing federal environmental rules, while Walz emphasizes economic development and broadband investment in rural agricultural communities.

Democratic Lynne Walz

Supports rural investment and agricultural development

Lynne Walz, who grew up on a family hog farm, pledges to support rural agricultural communities by investing in infrastructure, broadband, and small businesses. She frames rural development as essential to statewide economic growth.

  • Emphasizes her personal background growing up on a family hog farm outside Fremont.
  • Pledges state investments in rural broadband, agriculture, and Main Street small businesses.

“I will grow our rural communities by investing in broadband, agriculture, and small businesses on Main Street.”

Republican Jim Pillen

Supports banning lab-grown meat and blocking federal rules

Jim Pillen, a veterinarian and agribusiness owner, strongly defends traditional agriculture against federal regulation and alternative protein products. He prioritized banning lab-grown meat products and opposes federal rules like WOTUS and 30x30.

  • Pushed legislation and priorities to ban lab-grown ('fake') meat products in Nebraska.
  • Opposes federal environmental regulations including Waters of the U.S. (WOTUS) and the 30x30 land initiative.
  • Leverages personal background as a veterinarian and owner of Pillen Family Farms.

“Standing up for Nebraska’s farmers and ranchers—always. We’re fighting back against dishonest “fake meat” products and eliminating red tape and redundancies by streamlining the government.”

“In Nebraska, we feed the world—we don’t need government throwing up unnecessary regulation and red tape to stunt our innovation.”

05

Abortion and Personal Autonomy

medium salience

Pillen supports strict anti-abortion laws including first-trimester bans, whereas Walz opposes state intervention in personal health and family decisions.

Democratic Lynne Walz

Opposes government intrusion in healthcare decisions

Lynne Walz frames personal healthcare as an issue of individual freedom, asserting that elected officials should not dictate personal health choices or family decisions. She advocates for protecting personal liberties from state overreach.

  • Positions health decisions as personal freedoms that state government should protect rather than restrict.
  • Opposes government efforts to tell individuals how to manage their health and well-being.

“I believe that our elected leaders should not be telling people how to live their lives, raise their children, or take care of their own health and well-being.”

Republican Jim Pillen

Opposes abortion and supports legal restrictions

Jim Pillen maintains a pro-life position, stating that life begins at conception. He supported Initiative 434 to prohibit abortions after the first trimester, opposed Initiative 439 establishing a constitutional right to abortion, and signed the Stand with Women Act.

  • Supported approved Initiative 434 prohibiting abortions after the first trimester.
  • Opposed defeated Initiative 439 establishing a constitutional right to abortion.
  • Signed the Stand with Women Act and opposes taxpayer funding for abortion providers.

“I am proudly prolife. I believe life begins at conception and that Nebraska should advance a culture of life and protect the unborn.”

“Protecting our daughters and granddaughters with the Stand with Women Act.”

06

Governance and Direct Democracy

medium salience

Pillen supported enacting a winner-take-all presidential elector system, while Walz criticizes incumbent leaders for overriding voter-passed ballot measures.

Democratic Lynne Walz

Supports enforcing voter-passed ballot initiatives

Lynne Walz emphasizes respecting citizen-led ballot measures, citing initiatives on medical marijuana, minimum wage, paid sick leave, and school vouchers. She criticizes current state leadership for overriding voter directives.

  • Pledges to uphold voter-approved measures on medical marijuana, paid sick leave, minimum wage, and school vouchers.
  • Criticizes current executive leadership for attempting to bypass direct voter decisions.

“Unfortunately, our current leadership believes their personal stances on specific issues supersedes Nebraskans. That’s wrong and disqualifying.”

Republican Jim Pillen

Supports winner-take-all electoral votes

Jim Pillen supported changing Nebraska's presidential electoral vote allocation method to a winner-take-all system to unify the state's national voice. He actively backed efforts with congressional representatives and state lawmakers to enact this change.

  • Advocated for shifting Nebraska to a winner-take-all electoral vote allocation system.
  • Joined state and federal leaders in calling for legislative action on presidential elector allocation.

“Bringing back “Winner Take All” legislation to unify Nebraska’s voice at the national level.”

07

Public Safety and Border Security

medium salience

Pillen emphasizes southern border enforcement and opposing defund-the-police efforts, while Walz focuses on state funding for local police officers and firefighters.

Democratic Lynne Walz

Supports funding for first responders and law enforcement

Lynne Walz supports public safety through continued state funding for police officers and firefighters. She integrates first-responder support into a broader strategy for community development.

  • Pledges continued state investments in police officers, firefighters, and emergency responders.
  • Links public safety funding directly to building thriving local communities.

“We need strong schools, vibrant community spaces, strong main streets, and continued investments for police officers and firefighters to keep us safe.”

Republican Jim Pillen

Supports border enforcement and backing police

Jim Pillen voices strong support for law enforcement and first responders, opposing defund-the-police efforts. He calls for federal enforcement at the southern border, arguing that border security failures create national security risks and strain state resources.

  • Rejects calls to defund law enforcement agencies and pledges full support for first responders.
  • Demands strict federal enforcement at the southern border to protect national security and state resources.

“We must demand order on the southern border. We are decades into the federal government not enforcing our laws and refusing to deal with immigration reform.”

“Calls to defund the police are reckless and dangerous.”

08

Gun Policy and Second Amendment

low salience
Democratic Lynne Walz No documented position in our sources

Republican Jim Pillen

Opposes gun restrictions and red-flag laws

Jim Pillen opposes gun control legislation, including assault weapon bans and red-flag laws, calling them unconstitutional infringements on Second Amendment rights. He promises to protect law-abiding citizens' rights to keep and bear arms.

  • Opposes red-flag laws, assault weapon bans, and gun confiscation efforts.
  • Pledges to defend constitutional rights to keep and bear arms without infringement.

“I oppose their gun-grabbing agenda, even when it is put forward by a different name, like “red-flag law.””