We know by experience that without regulation, unscrupulous operators hurt people and undermine the common good. By cutting corners, they gain an unfair advantage over good farms and businesses that do things right. But regulations designed for big business and cities often don’t fit small enterprises and small communities.

I am no expert on regulation. But I hear a similar refrain across rural America. Policy makers should design alternative approaches for regulating small businesses and places to fit their circumstances, but still protect the public.

Proposed Nebraska legislation provides a model for encouraging wind development that benefits small business and working rural Americans.

Nebraska sales tax policy today discriminates against wind development by subjecting its equipment to sales tax, while exempting manufacturing and farm equipment. Legislative Bill 104 would fix the problem by providing a sales tax credit on wind equipment – with an important twist.