There is no question about the importance of the upcoming special session of the Legislature and the budget cutting decisions it will yield. 

The annoying thing is that it will be a distraction for those who would rather dedicate themselves to other matters of great seasonal, cultural and personal import.  

Apple cider and cake donuts. Nebraska and Colorado. Biscuits and gravy. Pheasants and quail. Beef stew and more beef stew. 

There is no right time for a special session of the Legislature. A regular session can be enough of a grind for those who labor within the Tower on the Plains, especially if you’re talking about reporters and legislative staffers. 

Lobbyists also may work hard and get tired, but no one cares.  About the Legislature’s special session: The current view from here is that it is hard to envision what sort of cuts in operational budgets that might be coming for some state agencies. 

It is especially hard to imagine such cuts if they are to be of any meaningful size. Cuts in spending programs would seem to make more fiscal sense — while also representing more potential political fallout, resulting from potential cutbacks in services.  

Report on sales tax exemptions for 2010 Legislature 

State Sen. Rich Pahls of Omaha noticed that sales tax exemptions granted to various business interests cost the state $3 billion annually — a sum which could literally eliminate the need for local property taxes. 

Before any homeowners begin to shout “That’s the ticket!”, it should be noted that those tax breaks benefit interests that swing big political bats. And a good many lawmakers believe most of those exemptions benefit the economy in the long run by helping businesses thrive, or at least survive. 

The Legislature’s Revenue Committee is doing a study of the issue, to be provided to the 2010 Legislature.  

The view from here: Don’t get excited. No healthcare help for retired government workers A recent USA Today survey revealed that Nebraska is the only state where the medical care of retired government employees is not subsidized to some degree by either local or state governments.

A subsequent story said: “A few state and local governments have started to set aside money to prepare for paying retiree medical costs. Others have been cautious because of the expense and legal issues. 

The value of these benefits varies enormously between governments. Some pay nearly all the cost. Others contribute a fixed amount, such as $200 a month or 50 percent of the health insurance premium.” 

In politics: Nebraska Athletic Director Tom Osborne will help a U.S. Senate hopeful in Kansas raise money for a 2010 campaign. Osborne will appear at a fundraiser for Republican Congressman Jerry Moran, who hopes to defeat fellow Republican Rep. Todd Tiahrt. 

Both seek to replace retiring U.S. Sen. Sam Brownback, who in turn is running for governor. Osborne is a former Republican Congressman from Nebraska’s 3rd District. He will show up at a Moran event sometime prior to the Kansas - Nebraska football game Nov. 14 in Lawrence.

ED HOWARD is the statehouse correspondent for the Nebraska Press Association.