Unexpected tax talk and an expected fight over transgender youth are facing Nebraska lawmakers who headed back to work today.

NCN’s Joe Jordan reports from Lincoln.

[View our full video report above]

Nebraska lawmakers are back in Lincoln and there’s already at least one surprise greeting them, right from the top.

Gov. Jim Pillen, (R): “I’m a fiscal conservative.”

That fiscally conservative governor is reportedly ready to raise taxes, specifically the state sales tax by one or two cents, in order to cut property taxes.

Expect his numbers to be challenged and also expect his critics to argue that raising the sales tax helps the rich and hurts the poor.

Open Sky, a progressive think tank says, “Low-income families pay sales tax on nearly everything they buy, while high-income families spend less of their income on goods and services that are subject to sales tax.”

Also awaiting lawmakers this year another transgender battle, last year’s was to say the least, testy.

Sen. Kathleen Kauth: “Adolescents are more likely to be influenced by peers engage in risky and impulsive behaviors, experience mood swings or have reactions that are stronger or weaker than situations warrant."

Sen. Megan Hunt: “Trans people are not all in pain. Trans youth are not all in pain. The ones in pain are because of the actions and rhetoric of people like Senator Kathleen Kauth.”

This year Sen. Kauth is ready to move forward the Sports and Spaces bill, also known as the bathroom bill, keeping biological boys out of girls’ bathrooms, and stopping biological boys from playing girls’ sports.

Joe Jordan, NCN: “You looking forward to this session because some people are thinking that this session might be one big mud fight?"

Sen. Merv Riepe, Ralston (R): “It might be but yeah, I'm looking forward to it. I'm always reminded that they asked, and I'm not putting myself in this category, but they asked John Kennedy once they said why does he like politics and he says because that's where the action is.”

Joe Jordan, NCN: “One of the first fights for lawmakers this year, a battle over the rules. Following one lengthy filibuster after another last year, stalling tactics aimed at derailing the controversial transgender and abortion bills, many lawmakers want to change the rules making it harder to drag debates out. That fight is scheduled to start next week