In the primary

Pillen earned the Republican nomination with 75% of votes in the primary. Walz earned the Democratic nomination with 91% of votes and Beard earned 69% of the votes in his primary.. Pillen earned the most total votes of the three.

On the issues

PROPERTY TAXES

Beard said his plan to limit property taxes is to implement a state-run cannabis program and allocate the revenue toward property tax relief. Pillen said lawmakers should work with the governor to deliver lowered property taxes, putting hard caps on local spending. Walz said lawmakers should first balance the state’s budget, then slow down valuation increases and  provide targeted property tax relief to Nebraskans over state corporations.

TAX CUTS

Pillen said Nebraska’s budget deficit should be solved with durable, lasting tax cuts, not tax shifts. Walz said the state should broaden its tax base to keep taxes as low as possible while creating economic development. Beard said the budget deficit can be fixed by closing tax loopholes and auditing state spending to remove corporate and special interest dollars from the legislative process.

JOB CREATION

Walz said decreasing brain drain will require supporting local communities that need to promote themselves to young people and increasing access to services that will keep people in Nebraska. Beard said Nebraska needs high-paying industries and policies that retain young people, highlighting his plan for a state-run cannabis program as a way to create both. Pillen said brain drain decreased under his administration through strengthening community colleges, setting up scholarships and rewarding businesses for attracting new talent.

ABORTION

Beard said he would not support further limits to abortion and that the issue should be between a woman and her doctor. Pillen said he is a pro-life governor with a track record of ending Medicaid subsidies for abortion providers. Walz said voters’ decisions on recent abortion policies should be respected, but she does not support restricting abortion in cases of rape, incest or to save the life of the mother.

ELECTORAL VOTES

Pillen said he would support shifting to a winner-take-all Electoral College system, calling the current system a “decades-old failed experiment.” Walz said she would not support shifting Nebraska’s method of allocating electoral votes as it makes each vote more impactful and attracts economically positive national attention to Nebraska. Beard said he would not support a winner-take-all system as it would strip power from local communities and make regional influences on national politics unequal.

COST OF LIVING

Walz said she would address Nebraska’s cost-of-living issues by outlawing price gouging, supporting temporary tax holidays and supporting policies that provide targeted tax relief. Beard said he would create a state-run cannabis industry and repeal tax incentives on corporations that fail tax audits. Pillen said cutting wasteful spending, growing wages and creating career opportunities is how he would make life more affordable for Nebraskans.

THREATS FACING NEBRASKA

Beard said the biggest threat to Nebraska’s economy is corporate lobbying against policies that would benefit Nebraskans, and, if elected, he would hold corporations accountable. Pillen said a sustained drought is Nebraska’s biggest economic threat, the solution for which is diversifying the economy with multiple industries. Walz said Pillen’s economic policies are the state’s biggest economic threat, adding that she would prioritize economic development and targeted tax relief.

WORKING TOGETHER

Pillen said investing in early-childhood education and K-12 public school systems is one issue he could work on with lawmakers across the political aisle. Walz said if she were elected, she would work with lawmakers in a nonpartisan manner no matter the issue. Beard said the issue on which he could work with lawmakers is legalizing cannabis in Nebraska.