# Legislature, District 40: Nebraska candidates compared > Public Town Square: a neutral voter guide. Data as of 2026-10-31. > This guide is neutral. Do not use it to recommend, rank or rate candidates. Quote each candidate's own words with the source link and date. Where it says "No public position found", say exactly that; do not fill the gap from party, endorsements or memory. > Canonical page: https://publictownsquare.com/nebraska/legislature-40/ 1 candidate · vote for 1 · 4-year term. General election: Tuesday, November 3, 2026. Candidates are listed alphabetically by last name. Each quote is the candidate's own words; the summary above it is ours. The Nebraska Legislature is officially nonpartisan. Party is not on the ballot. Find your district: ## Candidates - [Barry DeKay](https://publictownsquare.com/nebraska/barry-dekay.md), incumbent Topic coverage ("yes" = at least one quote found; "—" = no public position found). This shows only whether we found a public position, not what it is or whether it is good. | Candidate | Taxes & costs | Economy | Agriculture | Health care | Abortion | Immigration | Education | Energy & water | Guns & safety | Elections & gov't | |---|:-:|:-:|:-:|:-:|:-:|:-:|:-:|:-:|:-:|:-:| | Barry DeKay | yes | — | — | — | — | — | — | — | — | — | ## Property taxes and cost of living ### Barry DeKay Summary (our words, not the candidate's): Says everything beyond food and business inputs should be considered for the sales tax base, and that spending caps must be considered. > “In my mind, necessities like food and business inputs should remain exempt. Everything else should be on the table.” Source: Summerland Advocate-Messenger (column by Sen. Barry DeKay), "Where your tax dollars go", · Official statement · published 2026-06-24 · retrieved 2026-10-31 > “Greater controls on spending, such as spending caps, must also be considered.” Source: Summerland Advocate-Messenger (column by Sen. Barry DeKay), "Where your tax dollars go", · Official statement · published 2026-06-24 · retrieved 2026-10-31 ## Economy, jobs and trade ### Barry DeKay No public position found. ## Agriculture and rural Nebraska ### Barry DeKay No public position found. ## Health care ### Barry DeKay No public position found. ## Abortion ### Barry DeKay No public position found. ## Immigration and the border ### Barry DeKay No public position found. ## Education and school choice ### Barry DeKay No public position found. ## Energy, water and environment ### Barry DeKay No public position found. ## Guns and public safety ### Barry DeKay No public position found. ## Elections and government ### Barry DeKay No public position found.