LINCOLN, Neb. (AP) — Some Nebraska lawmakers are still looking for ways to cut the state’s top corporate income tax rate so that it matches the rate paid by individuals.

Members of the Legislature’s Revenue Committee discussed the idea Tuesday but haven’t settled on how to pay for it.

One option is to start collecting income taxes from out-of-state corporations, such as McDonald’s and Subway, that impose fees on their local restaurant franchisees. Those companies don’t pay taxes on franchise fees, but their Nebraska-based counterparts do.

Supporters say lowering the corporate tax rate would reduce business’ reliance on state tax incentives, but cutting it is likely to face resistance unless lawmakers can find a compromise.

Nebraska’s top corporate income rate is 7.81 percent. The top individual income tax rate is 6.84 percent.