NORFOLK - Property tax reform is expected to be the number one issue when the Nebraska Legislature gavels in the 2026 session in about three months.

But lawmakers say another issue is likely to push its way to the forefront - addressing the state's child care shortage.

Nebraska Treasurer Tom Briese said in an interview with News Channel Nebraska that he expects the Unicameral to discuss ways to bring more child care options to the state, and try to bolster a woefully short workforce.

A report published in 2020 found that 34% of Nebraska parents with kids five and under have turned down job offers because they couldn't find health care. The report estimates that's costing the state over $700 million in lost revenue.

A tax credit initially introduced by Sen. Elliot Bostar in 2023 passed. It gives families up to $2,000 worth of tax credits per child. Briese said there will likely be push to expand that credit, but this will likely be a tough session for anything that's going to cost additional dollars.

"Those programs need additional funding," Briese said. "In this environment that's hard to do. But when dollars are available we need to take a hard look and see if we can tweak those programs and add to the dollars available for the state to subsidize the ability of these communities to add child care programs."

Briese said he'd like to see the burden on child care providers eased by reducing the number of day care workers required per child, in an effort to retain workers in an industry that experienced a 45% turnover rate during the pandemic.

Briese said it's a delicate balance, but said Nebraska's current requirements are too tough on day care payrolls.

"With childcare, oftentimes the 'math doesn't math,'" Briese said. "It just doesn't work out. We need to do what we can to help make that work by adjusting some of the ratios and the rules and regulations to do seem somewhat onerous and illogical in some situations. The state needs to do what they can to tweak some of those things and facilitate the success of these facilities."

During Briese's time as a state senator, the Albion native introduced a bill that would have directed over $100 million in American Rescue Plan Act funds to recruit and retain child care workers, but the bill didn't pass.