LINCOLN, Neb. (AP) — Nebraska Gov. Pete Ricketts is preparing a new push to lower income and property taxes in next year’s session, with arguments that the state can’t compete with its peers.

Ricketts told a Lincoln audience Thursday that he expects a lot of discussion in the Legislature about the state’s income tax, an issue that has taken a back seat to property tax reform. His comments came at a forum sponsored by the Platte Institute, an Omaha think tank that frequently advocates for lower taxes.

Lawmakers shifted their focus to property taxes following a 2013 tax modernization study which concluded that Nebraska’s tax code isn’t substantially different from its neighboring states.

Sen. Jim Smith of Papillion says Nebraska’s tax code hinders small businesses, many of which pay as individuals rather than corporations.