Nebraska State Senators vote 41 to zero to advance an income tax cut through the first round.
The unicameral proposal would gradually lower the top income tax rate for individuals and corporations to 3.99 percent.
That rate currently stands at 6.64 percent.
Supporters say tax cuts would attract new business and commerce to the state of Nebraska.
Opponents argue that lowering state taxes would mostly benefit out-of-state corporations.
(Picture from Nebraska Legislature)