LINCOLN, Neb. (AP) — Gov. Pete Ricketts’ plan to cut Nebraska’s top personal income tax rate is drawing a mixed response in a public hearing.

Ricketts presented his measure Wednesday to the Legislature’s Revenue Committee, repeating his argument that it’s necessary to help the state compete with its neighbors.

The state’s leading business groups say a lower tax rate is one factor companies consider when deciding whether to relocate. Opponents of the bill say there’s little correlation between tax rates and economic growth.

Nebraska’s top bracket kicks in at roughly $29,800 for single taxpayers and $59,700 for married couples, but with deductions and credits, many taxpayers would have to earn tens of thousands of dollars more before they could qualify for the cut. People whose taxable income is less would see no savings.