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Nebraska Gov. Pete Ricketts speaks in Lincoln, Neb., Monday, Jan. 30, 2017, at a news conference about his plan to cut the state's top income tax rate . Small business owners from around the state gathered with Ricketts at the Capitol to tout the measure, which would lower the top rate from its current 6.84 percent to 5.99 percent over eight years. (AP Photo/Nati Harnik)

Nebraska Gov. Pete Ricketts speaks in Lincoln, Neb., Monday, Jan. 30, 2017, at a news conference about his plan to cut the state's top income tax rate . Small business owners from around the state gathered with Ricketts at the Capitol to tout the measure, which would lower the top rate from its current 6.84 percent to 5.99 percent over eight years. (AP Photo/Nati Harnik)

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