About Us

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For years people like you have taken interest in and fought for a fairer tax system in Nebraska.  Variously known as FairTax Nebraska, Nebrakans Supporting the FAIRtax, EPIC (Eliminate Property, Income, and Corporate taxes), this movement has split into two organizations for maximum effectiveness:

• The Consumption Tax Institutue, Inc. — this organization,  the research and education arm
• EPIC Option — the promotional petiton drive arm EPICoption.org

This arm, The Consumption Tax Institute, Inc., proposes to provide research and education in the pursuit of clarity on tax issues in Nebraska.  We do so by hiring economists to do studies, by our own research, and by bringing in tax experts like Daniel J. Pilla, pictured above.  (Second from left)

The petition drive being carried out by the EPIC Option organization proposes two Nebraska Constitutional Amendments:

To add a new section 14 to Article VIII of the Nebraska State Constitution:

VIII-14 Notwithstanding any other provision of this Constitution, beginning January 1, 2026, no governmental entity in the State of Nebraska may impose taxes other than retail consumption taxes or excise taxes.

To add a new section 15 to Article VIII of the Nebraska State Constitution:

VIII-15 Beginning January 1, 2026, the State of Nebraska shall impose a retail consumption tax or an excise tax on all new goods and services, and the Legislature may authorize political subdivisions to do the same. There shall be no exemption from such taxes except for grocery items purchased for off-premises consumption.

These proposed Nebraska Constitutional Amendments represent the most important change to our state taxing system in over 50 years!  Our Founding Fathers and Mothers risked their fortunes, businesses, limbs, and lives to birth our country based on Christian principles.  It is our responsibility to invest our time to transform our current broken state tax system into a system that provides huge incentive for citizens to work – live – pray – stay — and raise their family in Nebraska. 

This opportunity also is rare. You may not have another chance like it in your lifetime.  It is so important issue to protect our families from the current burdensome taxes that Nebraska residents MUST pay!