Williams: 'LB1165 meets the moment, and the future'

Jason Ball, Matt Williams and Heath Mello.

LINCOLN, Nebraska — February 25, 2026 — Nebraska Chamber of Commerce & Industry Board Member Matt Williams shared with the Nebraska Legislature’s Revenue Committee today that LB1165 will be a tax policy and economic development tool with “discipline, accountability, and an understanding of how capital and talent move in today’s economy. It moves Nebraska in the right direction.”

Williams, a banker from Gothenburg, has decades of advocacy committed to economic development, and worked extensively on tax policy and economic development incentives in his time as a state senator. He represents District 6 on the NE Chamber Board of Directors.

“I had the privilege of serving in this body and working extensively on tax policy and economic development incentives,” Williams said. “I learned during that time that when approached with discipline and crafted with thoughtfulness, these tools play an outsized role in growing our economic base amidst fierce national competition. They should be transparent, performance-based, and accountable. LB1165 is exactly that.”

Williams shared three main points “why LB1165 meets the moment…and the future:”
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• “This bill smartly enhances both rural and urban manufacturing expansion projects. Manufacturing is a backbone industry in our state. It anchors employment bases in rural communities, strengthens our agricultural value chain, and increasingly provides primary jobs in every corner of Nebraska. We are no longer competing only with neighboring states; we are competing nationally and globally for capital-intensive, high-wage projects. That alignment with real demand for manufacturing expansions we have seen under the ImagiNE Nebraska Act makes this a prudent refinement, not an expansion without guardrails.
• “The bill thoughtfully broadens credit usage to include employer investments in childcare. LB1165 would allow credits to be used for taxpayer-supported childcare during the performance and carryover periods. We know that workforce participation is constrained by access to affordable childcare. It allows employers who have already met job and wage standards to reinvest earned credits into stabilizing our workforce. That connection between job creation and workforce retention is practical and aligns multiple variables Nebraska needs to grow. It helps employers keep skilled workers engaged and helps families remain in the labor force.
• “Attracting primary jobs — whether in urban centers or elsewhere — benefits the entire state. When Nebraska secures a headquarters, an advanced manufacturer, or a high-wage services employer, that growth does not stop at city limits. Rural suppliers gain contracts. Transportation networks see increased demand. Communities across Nebraska benefit from a stronger, broader tax base.”
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Williams stressed the impact of the legislation in advancing economic growth across the state.

“The Grow the Good Life Act should not be viewed as an endpoint. It is one deliberate step toward a broader commitment to economic competitiveness,” he said. “If we are serious about retaining our young people, attracting capital, and ensuring opportunity for the next generation, we must continue making forward-looking investments that grow the economy for all Nebraskans.”

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