THE CAPPS PLAN

Modernizing Nebraska's Systems. Growing the Good Life.

Nebraska doesn’t need louder politics. It needs systems that work.

I’ve spent more than 30 years as a Chief Technology Officer and IT systems architect helping organizations fix complex systems without breaking what works. That same approach is needed in state government.

Right now, Nebraska’s economy is running on legacy code: outdated tax structures, inefficient regulations, and infrastructure that hasn’t kept pace with modern demands. We can do better, especially for rural communities like District 38.

The Challenge

Property taxes are too high because the system over-relies on them
Red tape acts as a hidden tax on families, farmers, and small businesses
Economic policy too often favors narrow interests instead of broad opportunity
Power, broadband, and housing constraints limit rural growth
Young families and talent leave for states that simply work better

The Goal

Make Nebraska the lowest-friction, highest-opportunity state in the Midwest — where rural communities thrive, Main Street competes, and families can afford to stay.

Nebraska means “flat water” — wide, shallow, and moving forward.

Our tax and economic systems should work the same way.

The Plan: Six Reforms That Work

1. Real Property Tax Relief

Reduce overreliance on property taxes by growing and diversifying the tax base
Shift pressure away from landowners, farmers, and homeowners
Demand spending discipline and accountability at every level of government

2. A Modern, Fair Tax Code

Flatten and lower income taxes
Broaden the tax base so the burden is wide and shallow, not deep and narrow
End taxes that punish investment, modernization, and growth

3. Cut Red Tape & the Hidden Tax

Regularly review regulations using clear standards for necessity and impact
Sunset outdated or duplicative rules
Streamline occupational licensing and recognize out-of-state credentials
Digitize government services to save time and money

4. Grow the Economy with Disciplined, High-Return Investment

Focus on broad-based economic growth, while recognizing that targeted, performance-based incentives can make sense when they deliver clear local returns
Support investments that create permanent jobs, expand the tax base, and strengthen Main Street
Oppose open-ended carve-outs that lack transparency, accountability, or long-term benefit

5. Invest in Infrastructure That Enables Growth

Reliable, affordable power to support agriculture, manufacturing, and emerging industries
High-speed broadband as essential economic infrastructure — not a luxury
Workforce and family housing so communities can grow sustainably
Align infrastructure investment with long-term economic impact, not short-term politics

6. Accountability That Delivers Results

Measure success with real performance metrics
Use transparency and digital dashboards to track outcomes
Fix what doesn’t work — and stop doing what doesn’t

The Bottom Line

“Nebraska was once the 'Neighborly State' because it worked for families, farmers, and small towns. We can’t go backward, but we can build forward. By modernizing our systems, we can grow opportunity, lower the burden on property owners, and secure the Good Life for the next generation.”

— Jon Capps