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LEGISLATIVE BILL 1010
Approved by the Governor April 14, 2026
Introduced by Brandt, 32.
A BILL FOR AN ACT relating to electricity; to amend sections 70-670 and
70-1012.01, Reissue Revised Statutes of Nebraska, sections 70-704,
77-6202, and 77-6203, Revised Statutes Cumulative Supplement, 2024, and
sections 13-518, 70-1001.01, 70-1012, 70-1015, 70-1506, 77-202, and
77-6204, Revised Statutes Supplement, 2025; to adopt the Large Load
Customer Regulation Act; to change provisions relating to restricted
funds; to provide for eminent domain relating to energy storage; to
provide for storage of electric energy under the Electric Cooperative
Corporation Act; to define and redefine terms; to change application,
notice, filing, exemption, and violation provisions, and provide for
certain energy storage resources relating to certain electric suppliers;
to change provisions relating to cryptocurrency mining operations and data
centers; to provide requirements relating to data centers; to provide for
a nameplate capacity tax for energy storage resources; to harmonize
provisions; and to repeal the original sections.
Be it enacted by the people of the State of Nebraska,
Section 1. Sections 1 to 4 of this act shall be known and may be cited as
the Large Load Customer Regulation Act.
Sec. 2. For purposes of the Large Load Customer Regulation Act:
(1) Large load customer means a retail load customer requesting a new or
expanded interconnection where the total load at a single site would exceed
twenty megawatts;
(2) Onsite backup generating facilities means (a) generation of one
megawatt or larger that is not capable of operating in parallel with the grid
for greater than one-tenth of a second or (b) generation of one megawatt or
larger that is capable of operating continuously in parallel with the grid,
non-exporting, and meeting applicable generator interconnection requirements;
and
(3) Public power supplier means a public power district organized under
Chapter 70, article 6, a public power and irrigation district, a municipality,
a registered group of municipalities, an electric cooperative, an electric
membership association, a joint entity formed under the Interlocal Cooperation
Act, a joint public agency formed under the Joint Public Agency Act, an agency
formed under the Municipal Cooperative Financing Act, or any other governmental
entity providing electric service.
Sec. 3. (1) Public power suppliers shall establish standards for
interconnecting large load customers in a manner designed to support business
development in this state while mitigating the potential for stranded
infrastructure costs and maintaining system reliability. The standards shall
include, but are not limited to:
(a) A requirement for each large load customer to disclose to the
interconnecting public power supplier whether the customer is pursuing a
substantially similar request for electric service the approval of which would
result in the customer materially changing, delaying, or withdrawing the
interconnection request. The disclosure may redact competitively sensitive
details. The public power supplier shall not sell, share, or disclose the
information submitted to it under this subdivision;
(b) A requirement for each interconnected large load customer to disclose
to the interconnecting public power supplier information about the customer's
onsite backup generating facilities. The public power supplier shall use such
information for purposes of the procedure described in section 4 of this act;
(c) A study fee of fifty thousand dollars or one thousand dollars per
megawatt, whichever is greater, to be paid to the interconnecting public power
supplier for initial studies for loads that exceed the load threshold described
in subdivision (1) of section 2 of this act. A large load customer that
requests additional capacity following the study shall pay an additional study
fee based on the new request. The public power supplier shall complete the
study within one year after receiving the study fee;
(d) A method for a large load customer to demonstrate site control for the
proposed load location; and
(e) Financial commitment requirements for the development of transmission
and generation infrastructure needed to serve a large load customer.
(2) A public power supplier is authorized to establish or negotiate rates,
charges, and operating standards for each large load customer that fairly
allocate electricity system costs to the large load customer and also mitigate
(a) operational and resource adequacy risks and (b) financial risks to other
customers, without regard to the requirements of section 70-655.
(3) A public power supplier may impose electric service requirements for
large load customers on its system in addition to the standards established
under this section.
Sec. 4. Public power suppliers shall develop a procedure to:
(1) Procure demand response, reductions, and load flexibility from large
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load customers; and
(2) In the event of grid instability or an emergency condition, require
the affected large load customers to curtail load or, for those customers with
onsite backup generating facilities, to deploy such facilities for the duration
of the grid instability or emergency condition or until the load can be
recalled safely.
Sec. 5. Section 13-518, Revised Statutes Supplement, 2025, is amended to
read:
13-518 For purposes of sections 13-518 to 13-522:
(1) Allowable growth means (a) for governmental units other than community
colleges, the percentage increase in taxable valuation in excess of the base
limitation established under section 77-3446, if any, due to (i) improvements
to real property as a result of new construction and additions to existing
buildings, (ii) any other improvements to real property which increase the
value of such property, (iii) any increase in valuation due to annexation of
real property by the governmental unit, (iv) a change in the use of real
property, (v) any increase in personal property valuation over the prior year,
and (vi) the accumulated excess valuation over the redevelopment project
valuation described in section 18-2147 of the Community Development Law for
redevelopment projects within the governmental unit in the year immediately
after the division of taxes for such redevelopment project has ended and (b)
for community colleges, the percentage increase in excess of the base
limitation, if any, in full-time equivalent students from the second year to
the first year preceding the year for which the budget is being determined;
(2) Capital improvements means (a) acquisition of real property or (b)
acquisition, construction, or extension of any improvements on real property;
(3) Governing body has the same meaning as in section 13-503, except that
for fiscal years beginning on or after July 1, 2025, such term shall not
include the governing body of any county, city, or village;
(4) Governmental unit means every political subdivision which has
authority to levy a property tax or authority to request levy authority under
section 77-3443, except that such term shall not include (a) sanitary and
improvement districts which have been in existence for five years or less, (b)
school districts, or (c) for fiscal years beginning on or after July 1, 2025,
counties, cities, or villages;
(5) Qualified sinking fund means a fund or funds maintained separately
from the general fund to pay for acquisition or replacement of tangible
personal property with a useful life of five years or more which is to be
undertaken in the future but is to be paid for in part or in total in advance
using periodic payments into the fund. The term includes sinking funds under
subdivision (13) of section 35-508 for firefighting and rescue equipment or
apparatus;
(6) Restricted funds means (a) property tax, excluding any amounts
refunded to taxpayers, (b) payments in lieu of property taxes, (c) local option
sales taxes, (d) motor vehicle taxes, (e) state aid, (f) transfers of surpluses
from any user fee, permit fee, or regulatory fee if the fee surplus is
transferred to fund a service or function not directly related to the fee and
the costs of the activity funded from the fee, (g) any funds excluded from
restricted funds for the prior year because they were budgeted for capital
improvements but which were not spent and are not expected to be spent for
capital improvements, (h) the tax provided in sections 77-27,223 to 77-27,227
beginning in the second fiscal year in which the county will receive a full
year of receipts, and (i) any excess tax collections returned to the county
under section 77-1776. Funds received pursuant to the nameplate capacity tax
levied under section 77-6203 for the first five years after a renewable energy
generation facility or energy storage resource has been commissioned are
nonrestricted funds; and
(7) State aid means:
(a) For all governmental units, state aid paid pursuant to sections
60-3,202 and 77-3523 and reimbursement provided pursuant to section 77-1239;
(b) For municipalities, state aid to municipalities paid pursuant to
sections 39-2501 to 39-2520, 60-3,190, and 77-27,139.04 and insurance premium
tax paid to municipalities;
(c) For counties, state aid to counties paid pursuant to sections 60-3,184
to 60-3,190, insurance premium tax paid to counties, and reimbursements to
counties from funds appropriated pursuant to section 29-3933;
(d) For community colleges, state aid to community colleges paid pursuant
to the Community College Aid Act;
(e) For educational service units, state aid appropriated under sections
79-1241.01 and 79-1241.03; and
(f) For local public health departments as defined in section 71-1626,
state aid as distributed under section 71-1628.08.
Sec. 6. Section 70-670, Reissue Revised Statutes of Nebraska, is amended
to read:
70-670 (1) In addition to any other rights and powers conferred upon any
district organized under or subject to Chapter 70, article 6, each such
district shall have and exercise the power of eminent domain to acquire from
any person, firm, association, or private corporation any and all property
owned, used, or operated, or useful for operation, in the generation,
transmission, storage, or distribution of electrical energy, including an
existing electric utility system or any part thereof. The procedure to condemn
property shall be exercised in the manner set forth in Chapter 76, article 7.
(2) In the case of the acquisition through the exercise of the power of
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eminent domain of an existing electric utility system or part thereof, the
Attorney General shall, upon request of any district, represent such district
in the institution and prosecution of condemnation proceedings. After
acquisition of an existing electric utility system through the exercise of the
power of eminent domain, the district shall reimburse the state for all costs
and expenses incurred in the condemnation proceedings by the Attorney General.
(3) A district may agree to limit its exercise of the power of eminent
domain to acquire a project which is a renewable energy generation facility
producing electricity with wind and any related facilities.
(4) No property owned, used, or operated as part of a privately developed
renewable energy generation facility meeting the requirements of section
70-1014.02 shall be subject to eminent domain by any consumer-owned electric
supplier operating in the State of Nebraska.
Sec. 7. Section 70-704, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
70-704 Each corporation shall have power: (1) To sue and be sued,
complain, and defend, in its corporate name; (2) to have perpetual succession
unless a limited period of duration is stated in its articles of incorporation;
(3) to adopt a corporate seal, which may be altered at pleasure, and to use it
or a facsimile thereof, as required by law; (4) to generate, manufacture,
purchase, acquire, and accumulate electric energy and to store, transmit,
distribute, sell, furnish, and dispose of such electric energy; (5) to acquire,
own, hold, use, exercise and, to the extent permitted by law, to sell,
mortgage, pledge, hypothecate, and in any manner dispose of franchises, rights,
privileges, licenses, rights-of-way, and easements necessary, useful, or
appropriate; (6) to purchase, receive, lease as lessee, or in any other manner
acquire, own, hold, maintain, sell, exchange, and use any and all real and
personal property or any interest therein for the purposes expressed herein;
(7) to borrow money and otherwise contract indebtedness, to issue its
obligations therefor, and to secure the payment thereof by mortgage, pledge, or
deed of trust of all or any of its property, assets, franchises, revenue, or
income; (8) to sell and convey, mortgage, pledge, lease as lessor, and
otherwise dispose of all or any part of its property and assets; (9) to have
the same powers now exercised by law by public light and power districts or
private corporations to use any of the streets, highways, or public lands of
the state or its political subdivisions in the manner provided by law; (10) to
have and exercise the power of eminent domain for the purposes expressed in
section 70-703 in the manner set forth in sections 76-704 to 76-724 and to have
the powers and be subject to the restrictions of electric light and power
corporations and districts as regards the use and occupation of public highways
and the manner or method of construction and physical operation of plants,
systems, and transmission lines; (11) to accept gifts or grants of money,
services, or property, real or personal; (12) to make any and all contracts
necessary or convenient for the exercise of the powers granted herein; (13) to
fix, regulate, and collect rates, fees, rents, or other charges for electric
energy furnished by the corporation; (14) to elect or appoint officers, agents,
and employees of the corporation and to define their duties and fix their
compensation; (15) to make and alter bylaws not inconsistent with the articles
of incorporation or with the laws of this state for the administration and
regulation of the affairs of the corporation; (16) to sell, lease, or license
its dark fiber pursuant to sections 86-574 to 86-578; and (17) to do and
perform, either for itself or its members or for any other corporation
organized under the Electric Cooperative Corporation Act or for the members
thereof, any and all acts and things and to have and exercise any and all
powers as may be necessary, convenient, or appropriate to effectuate the
purpose for which the corporation is organized. Notwithstanding any law,
ordinance, resolution, or regulation of any political subdivision to the
contrary, each corporation may receive funds and extend loans pursuant to the
Nebraska Investment Finance Authority Act.
Sec. 8. Section 70-1001.01, Revised Statutes Supplement, 2025, is amended
to read:
70-1001.01 For purposes of sections 70-1001 to 70-1028.02, unless the
context otherwise requires:
(1) Associated energy storage resource means any energy storage resource
that:
(a) Is located on the premises of a privately developed renewable energy
generation facility;
(b) Has the primary purpose of storing the electric energy produced at
such facility; and
(c) Has a maximum limit of electricity output that, aggregated with a co-
located generation facility, is collectively limited to the nameplate capacity
of such generation facility;
(2) (1) Board means the Nebraska Power Review Board;
(3) (2) Commercial electric vehicle charging station means equipment
designed to provide electricity for a fee for the charging of an electric
vehicle or a plug-in hybrid electric vehicle, including an electric vehicle
direct-current charger or a super-fast charger, any successor technology, and
all components thereof. Commercial electric vehicle charging station does not
include the residence of a person where an electric vehicle or a plug-in hybrid
electric vehicle is charged if no customer usage fee is charged;
(4) (3) Commercial electric vehicle charging station operator means a
person, partnership, corporation, or other business entity or political
subdivision that operates a commercial electric vehicle charging station;
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(5) (4) Direct-current, fast-charging station means a publicly available
charging system capable of delivering at least fifty kilowatts of direct-
current electrical power to an electric vehicle's rechargeable battery at a
voltage of two hundred volts or greater;
(6) (5) Direct-current, fast-charging station operator means a person,
partnership, corporation, or other business entity that operates a direct-
current, fast-charging station open to the public. The term does not include an
electric supplier or a political subdivision;
(7) (6) Electric supplier or supplier of electricity means any legal
entity supplying, producing, storing, or distributing electricity within the
state for sale at wholesale or retail. Electric supplier does not include a
commercial electric vehicle charging station operator that is a private person
or privately owned partnership, privately owned corporation, or other privately
owned business;
(8) (7) Electronic-related means relating to electronic devices, circuits,
or similar systems, or the components of such electronic devices, circuits, or
similar systems, that require electrical currents or electromagnetism to
operate;
(9) Energy storage resource means a facility that is capable of receiving
electric energy from the electrical grid, or from a generation source with
which such facility is associated, and capable of storing such energy for later
injection into the electrical grid. Energy storage resource does not include
any device or equipment that is intended solely to inject or absorb reactive
power, including any capacitor or synchronous condenser, or any equipment that
is intended solely to provide electric energy for electric vehicles;
(10) (8) Foreign adversary means a foreign government or foreign
nongovernment person determined to be a foreign adversary pursuant to 15 C.F.R.
791.4, as such regulation existed on February 7, 2025;
(11) (9) Military installation means:
(a) A United States Air Force ballistic missile silo located within the
geographic area described in 31 C.F.R. 802.211(b)(3), as such regulation
existed on January 1, 2025; or
(b) A United States Air Force base described in 31 C.F.R. 802.227(c), as
such regulation existed on January 1, 2025;
(12) (10) Plug-in hybrid electric vehicle has the same meaning as in
section 60-345.01;
(13) (11) Private electric supplier means an electric supplier that
produces or stores producing electricity from a privately developed renewable
energy generation facility or energy storage resource that is not a public
power district, a public power and irrigation district, a municipality, a
registered group of municipalities, an electric cooperative, an electric
membership association, any other governmental entity, or any combination
thereof. A private electric supplier is limited to the development of energy
storage resources and privately developed renewable energy generation
facilities those facilities as provided in subdivision (12) of this section;
(14) (12) Privately developed renewable energy generation facility means
and is limited to a facility that (a) generates electricity using solar, wind,
geothermal, biomass, landfill gas, or biogas, including all associated energy
storage resources of the facility and all electrically connected equipment used
to produce, collect, and store the facility output up to and including the
transformer that steps up the voltage to sixty thousand volts or greater, and
including supporting structures, buildings, and roads, unless otherwise agreed
to in a joint transmission development agreement, (b) is developed,
constructed, and owned, in whole or in part, by one or more private electric
suppliers, and (c) is not wholly owned by a public power district, a public
power and irrigation district, a municipality, a registered group of
municipalities, an electric cooperative, an electric membership association,
any other governmental entity, or any combination thereof;
(15) (13) Regional transmission organization means an entity independent
from those entities generating or marketing electricity at wholesale or retail,
which has operational control over the electric transmission lines in a
designated geographic area in order to reduce constraints in the flow of
electricity and ensure that all power suppliers have open access to
transmission lines for the transmission of electricity;
(16) (14) Reliable or reliability means the ability of an electric
supplier to supply the aggregate electric power and energy requirements of its
electricity consumers in Nebraska at all times under normal operating
conditions, taking into account scheduled and unscheduled outages, including
sudden disturbances or unanticipated loss of system components that are to be
reasonably expected for any electric utility following prudent utility
practices, recognizing certain weather conditions and other contingencies may
cause outages at the distribution, transmission, and generation level;
(17) (15) Representative organization means an organization designated by
the board and organized for the purpose of providing joint planning and
encouraging maximum cooperation and coordination among electric suppliers. Such
organization shall represent electric suppliers owning a combined electric
generation plant accredited capacity of at least ninety percent of the total
electric generation plant accredited capacity constructed and in operation
within the state;
(18) (16) State means the State of Nebraska; and
(19) (17) Unbundled retail rates means the separation of utility bills
into the individual price components for which an electric supplier charges its
retail customers, including, but not limited to, the separate charges for the
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generation, transmission, and distribution of electricity.
Sec. 9. Section 70-1012, Revised Statutes Supplement, 2025, is amended to
read:
70-1012 (1) Before any electric generation facilities , any energy storage
resources, or any transmission lines or related facilities carrying more than
seven hundred volts are constructed or acquired by any supplier, an
application, filed with the board and containing such information as the board
shall prescribe, shall be approved by the board, except that such approval
shall not be required (a) for the construction or acquisition of a transmission
line extension or related facilities within a supplier's own service area or
for the construction or acquisition of a line not exceeding one-half mile
outside its own service area when all owners of electric lines located within
one-half mile of the extension consent thereto in writing and such consents are
filed with the board, (b) for any generation facility when the board finds that
(i) such facility is being constructed or acquired to replace a generating
plant owned by an individual municipality or registered group of municipalities
with a capacity not greater than that of the plant being replaced, (ii) such
facility will generate less than twenty-five thousand kilowatts of electric
energy at rated capacity, and (iii) the applicant will not use the plant or
transmission capacity to supply wholesale power to customers outside the
applicant's existing retail service area or chartered territory, (c) for
acquisition of transmission lines or related facilities, within the state,
carrying one hundred fifteen thousand volts or less, if the current owner of
the transmission lines or related facilities notifies the board of the lines or
facilities involved in the transaction and the parties to the transaction, or
(d) for the construction of a qualified facility as defined in section 70-2002.
(2)(a) Before any electric supplier commences construction of or acquires
an electric generation facility, energy storage resource, or transmission lines
or related facilities carrying more than seven hundred volts that will be or
are located within a ten-mile radius of a military installation, the owner of
such facility, resource, transmission lines, or related facilities shall
provide written notice certifying to the board that such facility, resource, or
facilities contain no electronic-related equipment or electronic-related
components manufactured by any foreign adversary.
(b) Any electric supplier that supplies, produces, stores, or distributes
supplying, producing, or distributing electricity within the state for sale at
retail is exempt from subdivision (a) of this subsection if it is in compliance
with the critical infrastructure protection requirements issued by the North
American Electric Reliability Corporation. To receive such exemption, the
electric supplier shall submit written notice to the board certifying that it
is in such compliance. The electric supplier shall also submit written notice
to the board at any time such supplier is no longer in such compliance.
(3)(a) Before any electric supplier that is not exempt from subdivision
(2)(a) of this section commences construction of or acquires an electric
generation facility or transmission lines or related facilities carrying more
than seven hundred volts that will be or are located within a ten-mile radius
of a military installation, the electric supplier shall, following consultation
with such supplier's vendors, submit a one-time written notice to the board
certifying that such facility or facilities continually contain no electronic-
related equipment or electronic-related components manufactured by any foreign
adversary.
(b) The electric supplier shall also submit written notice to the board at
any time such facility or facilities are no longer in compliance with the
certification provided under subdivision (a) of this subsection.
(4) Notwithstanding subsections (2) and (3) of this section, an electric
supplier required to provide certification under subsection (2) of this section
may use electronic-related equipment or electronic-related components
manufactured by a foreign adversary if the board preapproves the use of such
equipment or components after finding that:
(a) There is no other reasonable option for procuring such equipment or
components; and
(b) Not procuring or using such equipment or components would cause a
greater harm to the state or residents of the state than the harm associated
with the equipment or components.
(5) Before any private electric supplier commences construction or
acquires an energy storage resource or related facilities, the owners of such
resource or proposed resource shall file an application with the board that
contains the information prescribed by the board and shall obtain approval of
such application by the board. Such application shall include evidence that
demonstrates to the board that:
(a) The private electric supplier has entered into or, prior to
construction, will enter into a power purchase agreement or similar contractual
agreement with a Nebraska public power district, public power and irrigation
district, municipality, registered group of municipalities, electric
cooperative, or electric membership association, any other governmental entity,
or any combination thereof for purchase of all electric energy and electric
capacity of such resource and will maintain a contractual relationship
throughout the operational life of the resource;
(b) The private electric supplier has obtained written consent from each
electric supplier that will have any part of the energy storage resource
located in its chartered territory or retail service area and any other
electric supplier that will be interconnected with the private electric
supplier at a substation or switchyard that contains facilities rated at one
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hundred kilovolts or greater. Any written consent that is required under this
subdivision shall be provided on a form that is prescribed by the board. Such
written consent shall be filed with the board with the application; and
(c) The private electric supplier has entered into a joint transmission
development agreement with the consumer-owned electric supplier that owns the
transmission facilities that will interconnect with the energy storage
resource. The agreement shall address construction, ownership, operation, and
maintenance of such additions or upgrades to the transmission facilities as
required for the energy storage resource. The joint transmission development
agreement shall be negotiated and executed contemporaneously with the generator
interconnection agreement or any other directive of the applicable regional
transmission organization with jurisdiction over the addition or upgrade of
transmission. The terms of such agreement shall be consistent with prudent
electric utility practices for the interconnection of the energy storage
resource, the consumer-owned electric supplier's reasonable transmission
interconnection requirements, and applicable transmission design and
construction standards. The consumer-owned electric supplier shall have the
right to purchase and own transmission facilities as set forth in the joint
transmission development agreement. The private electric supplier that owns the
energy storage resource shall have the right to construct any necessary
facility or improvement set forth in the joint transmission development
agreement pursuant to the standards set forth in the agreement at the private
electric supplier's cost.
(6) Nothing in this section shall be construed to limit the authority of
or require an electric supplier that is operating in this state to enter into a
joint agreement with a private electric supplier to develop, construct, or
jointly own a generation facility or energy storage resource.
(7) Nothing in this section shall be construed to authorize a private
electric supplier to:
(a) Sell or deliver electricity at retail in Nebraska;
(b) Own or operate distribution facilities intended to provide retail
electric service in this state; or
(c) Have or use the power of eminent domain in this state.
(8) An energy storage resource that is not an associated energy resource
and has been approved by the board shall be exempt from the use of eminent
domain by any electric supplier.
(9) (5) A privately developed renewable energy generation facility is
exempt from this section if it complies with section 70-1014.02.
Sec. 10. Section 70-1012.01, Reissue Revised Statutes of Nebraska, is
amended to read:
70-1012.01 (1) If a supplier terminates construction or acquisition of
electric generation or transmission facilities or energy storage resources
after receiving approval for the facilities or resources from the board, the
supplier shall file with the board, within thirty days after the action taken
to terminate construction or acquisition, a statement of the factors or reasons
relied upon by the supplier in taking such action. Within ten days after
receipt of such a filing, the board shall give notice of the filing to such
other suppliers as it deems interested or affected by such action and it shall
hold a hearing for the purpose of obtaining such additional information as the
board deems advisable or necessary to inform other suppliers and the public of
the reasons for such termination. Notice of any such hearing shall be given to
those suppliers previously given notice of the filing and to any other parties
expressing interest in the approved application.
(2) The board shall not have authority to approve or deny the action of a
supplier terminating construction or acquisition, and any such filing or
hearing shall be advisory and solely for the purpose of informing the board,
other suppliers, interested parties, and the ratepayers of this state of the
factors or reasons relied upon in taking action to terminate construction or
acquisition.
(3) Nothing in this section shall constitute or be construed as a defense
to any cause of action, including a claim for breach of contract, resulting
from such termination.
(4) A privately developed renewable energy generation facility is exempt
from this section if it complies with section 70-1014.02.
Sec. 11. Section 70-1015, Revised Statutes Supplement, 2025, is amended to
read:
70-1015 (1) If any supplier violates Chapter 70, article 10, by either (a)
commencing the construction or finalizing or attempting to finalize the
acquisition of any generation facilities, any energy storage resources, any
transmission lines, or any related facilities without first providing notice or
obtaining board approval, whichever is required, or (b) serving or attempting
to serve at retail any customers located in Nebraska or any wholesale customers
in violation of section 70-1002.02, such construction, acquisition, or service
of such customers shall be enjoined in an action brought in the name of the
State of Nebraska until such supplier has complied with Chapter 70, article 10.
(2) If the executive director of the board determines that a private
electric supplier commenced construction of a privately developed renewable
energy generation facility less than thirty days prior to providing the notice
and certification required in subdivisions (2)(a) and (b) of section
70-1014.02, the executive director shall send notice via certified mail to the
private electric supplier, informing it of the determination that the private
electric supplier is in violation of such subdivisions and is subject to a fine
in the amount of five hundred dollars. The private electric supplier shall have
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twenty days from the date on which the notice is received in which to submit
the notice and certification described in such subdivisions and to pay the
fine. Within ten days after the private electric supplier submits a notice and
certification compliant with subsection (2) of section 70-1014.02 and payment
of the fine, the executive director of the board shall issue the written
acknowledgment described in subsection (3) of section 70-1014.02. If the
private electric supplier fails to submit a notice and certification compliant
with subsection (2) of section 70-1014.02 and pay the fine within twenty days
after the date on which the private electric supplier receives the notice from
the executive director of the board, the private electric supplier shall
immediately cease construction or operation of the privately developed
renewable energy generation facility and any associated energy storage
resource.
(3) If the private electric supplier disputes that construction was
commenced less than thirty days prior to submitting the written notice and
certification required by subdivisions (2)(a) and (b) of section 70-1014.02,
the private electric supplier may request a hearing before the board. Such
request shall be submitted within twenty days after the private electric
supplier receives the notice sent by the executive director pursuant to
subsection (2) of this section. If the private electric supplier does not
accept the certified mail sent pursuant to such subsection, the executive
director shall send a second notice to the private electric supplier by first-
class United States mail. The private electric supplier may submit a request
for hearing within twenty days after the date on which the second notice was
mailed.
(4) Upon receipt of a request for hearing, the board shall set a hearing
date. Such hearing shall be held within sixty days after such receipt. The
board shall provide to the private electric supplier written notice of the
hearing at least twenty days prior to the date of the hearing. The board or its
hearing officer may grant continuances upon good cause shown or upon the
request of the private electric supplier. Timely filing of a request for
hearing by a private electric supplier shall stay any further enforcement under
this section until the board issues an order pursuant to subsection (5) of this
section or the request for hearing is withdrawn.
(5) The board shall issue a written decision within sixty days after
conclusion of the hearing. All costs of the hearing shall be paid by the
private electric supplier if (a) the board determines that the private electric
supplier commenced construction of the privately developed renewable energy
generation facility and any associated energy storage resource less than thirty
days prior to submitting the written notice and certification required pursuant
to subsection (2) of section 70-1014.02 or (b) the private electric supplier
withdraws its request for hearing prior to the board issuing its decision.
(6) A private electric supplier which the board finds to be in violation
of the requirements of subsection (2) of section 70-1014.02 shall either (a)
pay the fine described in this section and submit a notice and certification
compliant with subsection (2) of section 70-1014.02 or (b) immediately cease
construction or operation of the privately developed renewable energy
generation facility and any associated energy storage resource.
Sec. 12. Section 70-1506, Revised Statutes Supplement, 2025, is amended to
read:
70-1506 (1) For purposes of this section:
(a) Cryptocurrency mining means validating transactions for addition to a
blockchain distributed ledger;
(b) Cryptocurrency mining operation means any facility of one megawatt in
size or greater that conducts cryptocurrency mining; and
(c) Data center means a facility:
(i) The primary services of which are the storage, management, and
processing of digital data;
(ii) That is used to house computer and network systems, including
associated components such as servers, network equipment and appliances,
telecommunications systems, data storage systems, systems for monitoring and
managing infrastructure performance, Internet-related equipment and services,
data communications connections, environmental controls, fire protection
systems, and security systems and services; and
(iii) That has a peak electricity demand of ten megawatts or more; and
(d) (c) Public power supplier means a public power district, municipal
electric utility, or any other government entity providing electric service.
(2) A public power supplier may impose requirements on any cryptocurrency
mining operation or data center for the cost of infrastructure upgrades
necessitated by such operation or center operations, including, but not limited
to:
(a) Requiring direct payment or a letter of credit from such operation or
center for such cost; or
(b) Imposing terms and conditions on such operation or center that require
the operation or center to pay the full cost of providing electric service and
ensure no cost is passed on to other retail customers.
(3) Requirements imposed pursuant to this section shall be fair,
reasonable, and not unduly discriminatory.
(4) Before any requirement is imposed pursuant to this section, the public
power supplier shall conduct a load study to determine the costs, impacts, and
infrastructure upgrades necessitated by the cryptocurrency mining operation or
data center.
(5) Any person intending to install a cryptocurrency mining operation or
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data center is responsible for notifying the local public power supplier of
such intent, and such operation or center is subject to the interconnection
requirements of such supplier.
(6) The owner or operator of a data center shall submit an annual report
to the Department of Water, Energy, and Environment and the Natural Resources
Committee of the Legislature on or before September 30 of each year that
includes the following:
(a) The name of the data center;
(b) The names of the developers and owners of the data center;
(c) The physical size of the data center in square feet;
(d) The location of the data center, including street address and county;
(e) The annual electricity demand of the data center;
(f) The annual water usage of the data center;
(g) The sales and use tax exemptions the data center utilizes or expects
to utilize;
(h) Any incentive payments for the data center under the ImagiNE Nebraska
Act and the Nebraska Advantage Act;
(i) All energy efficiency, load management, and conservation measures
implemented by the data center;
(j) All commitments by the data center to use renewable energy; and
(k) The service life of the data center.
(7) The owner or operator of a data center shall:
(a) Bear all decommissioning costs of such data center; and
(b) Enter into a community benefit agreement with communities affected by
the data center.
(8) (6) Each public power supplier shall make available to the public on
the supplier's website the number of cryptocurrency mining operations under the
jurisdiction of the supplier and the annual energy usage of each operation.
(9) (7) A cryptocurrency mining operation shall allow a public power
supplier to interrupt such operation's electric service according to such
supplier's established rate schedules and policies.
Sec. 13. Section 77-202, Revised Statutes Supplement, 2025, is amended to
read:
77-202 (1) The following property shall be exempt from property taxes:
(a) Property of the state and its governmental subdivisions to the extent
used or being developed for use by the state or governmental subdivision for a
public purpose. For purposes of this subdivision:
(i) Property of the state and its governmental subdivisions means (A)
property held in fee title by the state or a governmental subdivision or (B)
property beneficially owned by the state or a governmental subdivision in that
it is used for a public purpose and is being acquired under a lease-purchase
agreement, financing lease, or other instrument which provides for transfer of
legal title to the property to the state or a governmental subdivision upon
payment of all amounts due thereunder. If the property to be beneficially owned
by a governmental subdivision has a total acquisition cost that exceeds the
threshold amount or will be used as the site of a public building with a total
estimated construction cost that exceeds the threshold amount, then such
property shall qualify for an exemption under this section only if the question
of acquiring such property or constructing such public building has been
submitted at a primary, general, or special election held within the
governmental subdivision and has been approved by the voters of the
governmental subdivision. For purposes of this subdivision, threshold amount
means the greater of fifty thousand dollars or six-tenths of one percent of the
total actual value of real and personal property of the governmental
subdivision that will beneficially own the property as of the end of the
governmental subdivision's prior fiscal year; and
(ii) Public purpose means use of the property (A) to provide public
services with or without cost to the recipient, including the general operation
of government, public education, public safety, transportation, public works,
civil and criminal justice, public health and welfare, developments by a public
housing authority, parks, culture, recreation, community development, and
cemetery purposes, or (B) to carry out the duties and responsibilities
conferred by law with or without consideration. Public purpose does not include
leasing of property to a private party unless the lease of the property is at
fair market value for a public purpose. Leases of property by a public housing
authority to low-income individuals as a place of residence are for the
authority's public purpose;
(b) Unleased property of the state or its governmental subdivisions which
is not being used or developed for use for a public purpose but upon which a
payment in lieu of taxes is paid for public safety, rescue, and emergency
services and road or street construction or maintenance services to all
governmental units providing such services to the property. Except as provided
in Article VIII, section 11, of the Constitution of Nebraska, the payment in
lieu of taxes shall be based on the proportionate share of the cost of
providing public safety, rescue, or emergency services and road or street
construction or maintenance services unless a general policy is adopted by the
governing body of the governmental subdivision providing such services which
provides for a different method of determining the amount of the payment in
lieu of taxes. The governing body may adopt a general policy by ordinance or
resolution for determining the amount of payment in lieu of taxes by majority
vote after a hearing on the ordinance or resolution. Such ordinance or
resolution shall nevertheless result in an equitable contribution for the cost
of providing such services to the exempt property;
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(c) Property owned by and used exclusively for agricultural and
horticultural societies;
(d)(i) Property owned by educational, religious, charitable, or cemetery
organizations, or any organization for the exclusive benefit of any such
educational, religious, charitable, or cemetery organization, and used
exclusively for educational, religious, charitable, or cemetery purposes, when
such property is not (A) owned or used for financial gain or profit to either
the owner or user, (B) used for the sale of alcoholic liquors for more than
twenty hours per week, or (C) owned or used by an organization which
discriminates in membership or employment based on race, color, or national
origin.
(ii) For purposes of subdivision (1)(d) of this section:
(A) Educational organization means (I) an institution operated exclusively
for the purpose of offering regular courses with systematic instruction in
academic, vocational, or technical subjects or assisting students through
services relating to the origination, processing, or guarantying of federally
reinsured student loans for higher education, (II) a museum or historical
society operated exclusively for the benefit and education of the public, or
(III) a nonprofit organization that owns or operates a child care facility; and
(B) Charitable organization includes (I) an organization operated
exclusively for the purpose of the mental, social, or physical benefit of the
public or an indefinite number of persons and (II) a fraternal benefit society
organized and licensed under sections 44-1072 to 44-10,109.
(iii) The property tax exemption authorized in subdivision (1)(d)(i) of
this section shall apply to any for-profit skilled nursing facility, for-profit
nursing facility, or for-profit assisted-living facility that provides housing
for medicaid beneficiaries, except that the exemption amount for such property
shall be a percentage of the property taxes that would otherwise be due. Such
percentage shall be equal to the average percentage of occupied beds in the
facility provided to medicaid beneficiaries over the most recent three-year
period. This subdivision shall not be construed to modify, limit, or reduce any
property tax exemption provided to a nonprofit skilled nursing facility,
nonprofit nursing facility, or nonprofit assisted-living facility pursuant to
subdivision (1)(d)(i) of this section. For purposes of this subdivision,
skilled nursing facility has the same meaning as in section 71-429, nursing
facility has the same meaning as in section 71-424, and assisted-living
facility has the same meaning as in section 71-5903.
(iv) The property tax exemption authorized in subdivision (1)(d)(i) of
this section shall apply to a building that (A) is owned by a charitable
organization, (B) is made available to students in attendance at an educational
institution, and (C) is recognized by such educational institution as approved
student housing, except that the exemption shall only apply to the commons area
of such building, including any common rooms and cooking and eating facilities;
(e) Household goods and personal effects not owned or used for financial
gain or profit to either the owner or user; and
(f) A portion of the property owned by a taxpayer as provided in the
Recreational Trail Easement Property Tax Exemption Act.
(2) The increased value of land by reason of shade and ornamental trees
planted along the highway shall not be taken into account in the valuation of
land.
(3) Tangible personal property which is not depreciable tangible personal
property as defined in section 77-119 shall be exempt from property tax.
(4) Motor vehicles, trailers, and semitrailers required to be registered
for operation on the highways of this state shall be exempt from payment of
property taxes.
(5) Business and agricultural inventory shall be exempt from the personal
property tax. For purposes of this subsection, business inventory includes
personal property owned for purposes of leasing or renting such property to
others for financial gain only if the personal property is of a type which in
the ordinary course of business is leased or rented thirty days or less and may
be returned at the option of the lessee or renter at any time and the personal
property is of a type which would be considered household goods or personal
effects if owned by an individual. All other personal property owned for
purposes of leasing or renting such property to others for financial gain shall
not be considered business inventory.
(6) Any personal property exempt pursuant to subsection (2) of section
77-4105 or section 77-5209.02 shall be exempt from the personal property tax.
(7) Livestock shall be exempt from the personal property tax.
(8) Any personal property exempt pursuant to the Nebraska Advantage Act or
the ImagiNE Nebraska Act shall be exempt from the personal property tax.
(9) Any depreciable tangible personal property used directly in the
generation of electricity using wind as the fuel source shall be exempt from
the property tax levied on depreciable tangible personal property. Any
depreciable tangible personal property used directly in the generation of
electricity using solar, biomass, or landfill gas as the fuel source shall be
exempt from the property tax levied on depreciable tangible personal property
if such depreciable tangible personal property was installed on or after
January 1, 2016, and has a nameplate capacity of one hundred kilowatts or more.
Depreciable tangible personal property used directly in the generation of
electricity using wind, solar, biomass, or landfill gas as the fuel source
includes, but is not limited to, wind turbines, rotors and blades, towers,
solar panels, trackers, generating equipment, transmission components,
substations, supporting structures or racks, inverters, and other system
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components such as wiring, control systems, switchgears, and generator step-up
transformers.
(10) Any depreciable tangible personal property used in the storage of
electricity by an energy storage resource subject to the nameplate capacity tax
levied under section 77-6203 shall be exempt from the property tax levied on
depreciable tangible personal property.
(11) (10) Any tangible personal property that is acquired by a person
operating a data center located in this state, that is assembled, engineered,
processed, fabricated, manufactured into, attached to, or incorporated into
other tangible personal property, both in component form or that of an
assembled product, for the purpose of subsequent use at a physical location
outside this state by the person operating a data center shall be exempt from
the personal property tax. Such exemption extends to keeping, retaining, or
exercising any right or power over tangible personal property in this state for
the purpose of subsequently transporting it outside this state for use
thereafter outside this state. For purposes of this subsection, data center
means computers, supporting equipment, and other organized assembly of hardware
or software that are designed to centralize the storage, management, or
dissemination of data and information, environmentally controlled structures or
facilities or interrelated structures or facilities that provide the
infrastructure for housing the equipment, such as raised flooring, electricity
supply, communication and data lines, Internet access, cooling, security, and
fire suppression, and any building housing the foregoing.
(12) (11) For tax years prior to tax year 2020, each person who owns
property required to be reported to the county assessor under section 77-1201
shall be allowed an exemption amount as provided in the Personal Property Tax
Relief Act. For tax years prior to tax year 2020, each person who owns property
required to be valued by the state as provided in section 77-601, 77-682,
77-801, or 77-1248 shall be allowed a compensating exemption factor as provided
in the Personal Property Tax Relief Act.
(13)(a) (12)(a) Broadband equipment shall be exempt from the personal
property tax if such broadband equipment is:
(i) Deployed in an area funded in whole or in part by funds from the
Broadband Equity, Access, and Deployment Program, authorized by the federal
Infrastructure Investment and Jobs Act, Public Law 117-58; or
(ii) Deployed in a qualified census tract located within the corporate
limits of a city of the metropolitan class and being utilized to provide end-
users with access to the Internet at speeds of at least one hundred megabits
per second for downloading and at least one hundred megabits per second for
uploading.
(b) An owner of broadband equipment seeking an exemption under this
section shall apply for an exemption to the county assessor on or before
December 31 of the year preceding the year for which the exemption is to begin.
If the broadband equipment meets the criteria described in this subsection, the
county assessor shall approve the application within thirty calendar days after
receiving the application. The application shall be on forms prescribed by the
Tax Commissioner.
(c) For purposes of this subsection:
(i) Broadband communications service means telecommunications service as
defined in section 86-121, video programming as defined in 47 U.S.C. 522, as
such section existed on January 1, 2024, or Internet access as defined in
section 1104 of the federal Internet Tax Freedom Act, Public Law 105-277;
(ii) Broadband equipment means machinery or equipment used to provide
broadband communications service and includes, but is not limited to, wires,
cables, fiber, conduits, antennas, poles, switches, routers, amplifiers,
rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters,
circuit cards, insulating and protective materials and cases, power equipment,
backup power equipment, diagnostic equipment, storage devices, modems, and
other general central office or headend equipment, such as channel cards,
frames, and cabinets, or equipment used in successor technologies, including
items used to monitor, test, maintain, enable, or facilitate qualifying
equipment, machinery, software, ancillary components, appurtenances,
accessories, or other infrastructure that is used in whole or in part to
provide broadband communications service. Machinery or equipment used to
produce broadband communications service does not include personal consumer
electronics, including, but not limited to, smartphones, computers, and
tablets; and
(iii) Qualified census tract means a qualified census tract as defined in
26 U.S.C. 42(d)(5)(B)(ii)(I), as such section existed on January 1, 2024.
Sec. 14. Section 77-6202, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-6202 For purposes of sections 77-6201 to 77-6204:
(1) Commissioned means the renewable energy generation facility or energy
storage resource has been in commercial operation for at least twenty-four
hours. A renewable energy generation facility is not in commercial operation
unless the renewable energy generation facility is connected to the electrical
grid or to the end user if the renewable energy generation facility is a
customer-generator as defined in section 70-2002;
(2) Energy storage resource has the same meaning as in section 70-1001.01;
(3) (2) Nameplate capacity means the capacity of (a) a renewable energy
generation facility to generate electricity as measured in megawatts, including
fractions of a megawatt, or (b) an energy storage resource to store electricity
as measured in megawatts, including fractions of a megawatt. Nameplate capacity
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shall be determined based on the facility's alternating current capacity of the
facility or resource; and
(4) (3) Renewable energy generation facility means (a) a facility that
generates electricity using wind as the fuel source or (b) a facility that
generates electricity using solar, biomass, or landfill gas as the fuel source
if such facility was installed on or after January 1, 2016, and has a nameplate
capacity of one hundred kilowatts or more.
Sec. 15. Section 77-6203, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-6203 (1)(a) (1) The owner of a renewable energy generation facility
annually shall pay a nameplate capacity tax equal to the total nameplate
capacity of the commissioned renewable energy generation facility multiplied by
a tax rate of three thousand five hundred eighteen dollars per megawatt.
(b) The owner of an energy storage resource with a nameplate capacity of
one hundred kilowatts or more annually shall pay a nameplate capacity tax equal
to the total nameplate capacity of the commissioned energy storage resource
multiplied by a tax rate of three thousand five hundred eighteen dollars per
megawatt.
(2) No tax shall be imposed on a renewable energy generation facility or
energy storage resource:
(a) Owned or operated by the federal government, the State of Nebraska, a
public power district, a public power and irrigation district, an individual
municipality, a registered group of municipalities, an electric membership
association, or a cooperative; or
(b) That is a customer-generator as defined in section 70-2002.
(3) No tax levied pursuant to this section shall be construed to
constitute restricted funds as defined in section 13-518 for the first five
years after the renewable energy generation facility or energy storage resource
is commissioned.
(4) The presence of one or more renewable energy generation facilities ,
energy storage resources subject to the nameplate capacity tax, or supporting
infrastructure shall not be a factor in the assessment, determination of actual
value, or classification under section 77-201 of the real property underlying
or adjacent to such facilities, resources, or infrastructure.
(5)(a) The Department of Revenue shall collect the tax due under this
section.
(b) The tax shall be imposed beginning the first calendar year the
renewable energy generation facility is commissioned or the first calendar year
the energy storage resource has a nameplate capacity of one hundred kilowatts
or more. A renewable energy generation facility that uses wind as the fuel
source which was commissioned prior to July 15, 2010, shall be subject to the
tax levied pursuant to sections 77-6201 to 77-6204 on and after January 1,
2010. The amount of property tax on depreciable tangible personal property
previously paid on a renewable energy generation facility that uses wind as the
fuel source which was commissioned prior to July 15, 2010, which is greater
than the amount that would have been paid pursuant to sections 77-6201 to
77-6204 from the date of commissioning until January 1, 2010, shall be credited
against any tax due under Chapter 77, and any amount so credited that is unused
in any tax year shall be carried over to subsequent tax years until fully
utilized.
(c)(i) The tax for the first calendar year shall be prorated based upon
the number of days remaining in the calendar year after the renewable energy
generation facility is commissioned or after the energy storage resource
reaches nameplate capacity of one hundred kilowatts or more.
(ii) In the first year in which a renewable energy generation facility or
energy storage resource is taxed or in any year in which additional
commissioned nameplate capacity is added to a renewable energy generation
facility or energy storage resource, the taxes on the initial or additional
nameplate capacity shall be prorated for the number of days remaining in the
calendar year.
(iii) When a renewable energy generation facility or energy storage
resource is decommissioned or made nonoperational by a change in law during a
tax year, the taxes shall be prorated for the number of days during which the
renewable energy generation facility or energy storage resource was not
decommissioned or was operational.
(iv) When the capacity of a renewable energy generation facility or energy
storage resource to produce or store electricity is reduced but the renewable
energy generation facility or energy storage resource is not decommissioned,
the nameplate capacity of the renewable energy generation facility or energy
storage resource is deemed to be unchanged.
(6)(a) On March 1 of each year, the owner of a renewable energy generation
facility or an energy storage resource shall file with the Department of
Revenue a report on the nameplate capacity of the facility or resource for the
previous year from January 1 through December 31. All taxes shall be due on
April 1 and shall be delinquent if not paid on a quarterly basis on April 1 and
each quarter thereafter. Delinquent quarterly payments shall draw interest at
the rate provided for in section 45-104.02, as such rate may from time to time
be adjusted.
(b) The owner of a renewable energy generation facility or energy storage
resource is liable for the taxes under this section with respect to the
facility or resource, whether or not the owner of the facility or resource is
the owner of the land on which the facility or resource is situated.
(7) Failure to file a report required by subsection (6) of this section,
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filing such report late, failure to pay taxes due, or underpayment of such
taxes shall result in a penalty of five percent of the amount due being imposed
for each quarter the report is overdue or the payment is delinquent, except
that the penalty shall not exceed ten thousand dollars.
(8) The Department of Revenue shall enforce the provisions of this
section. The department may adopt and promulgate rules and regulations
necessary for the implementation and enforcement of this section.
(9) The Department of Revenue shall separately identify the proceeds from
the tax imposed by this section and shall pay all such proceeds over to the
county treasurer of the county where the renewable energy generation facility
or energy storage resource is located within thirty days after receipt of such
proceeds.
Sec. 16. Section 77-6204, Revised Statutes Supplement, 2025, is amended to
read:
77-6204 (1) The county treasurer shall distribute all revenue received
from the Department of Revenue pursuant to section 77-6203 as follows:
(a) Five percent of such revenue shall be distributed to the community
college area in which the renewable energy generation facility or energy
storage resource is located; and
(b) The remainder of such revenue shall be distributed to local taxing
entities which, but for such personal property tax exemption, would have
received distribution of personal property tax revenue from depreciable
personal property used directly in the generation of electricity using wind,
solar, biomass, or landfill gas as the fuel source or used in the storage of
electricity by an energy storage resource.
(2) A local taxing entity's status as eligible for distribution under
subdivision (1)(b) of this section shall not be affected when and if (a) the
net book value of personal property used directly in the generation of
electricity using wind, solar, biomass, or landfill gas as the fuel source
becomes zero or (b) the net book value of personal property used in the storage
of electricity by an energy storage resource becomes zero.
(3) A local taxing entity's status as eligible for distribution under such
subdivision (1)(b) of this section shall be affected by (a) the disposal of all
of the exempt depreciable personal property used directly in the generation of
electricity using wind, solar, biomass, or landfill gas as the fuel source or
(b) the disposal of all of the exempt depreciable personal property used in the
storage of electricity by an energy storage resource.
(4) (3) The distribution to each eligible local taxing entity under
subdivision (1)(b) of this section shall be calculated by determining the
amount of taxes that the eligible local taxing entity levied during the taxable
year and dividing this amount by the total tax levied by all of the eligible
local taxing entities during the year. Each eligible entity's resulting
fraction shall then be multiplied by the amount of revenue available for
distribution pursuant to subdivision (1)(b) of this section to determine the
portion of such revenue due each local taxing entity.
(5) (4) The Department of Revenue shall not retain any revenue collected
pursuant to sections 77-6201 to 77-6204 for distribution, use, transfer,
pledge, or allocation to or from the General Fund.
Sec. 17. Original sections 70-670 and 70-1012.01, Reissue Revised
Statutes of Nebraska, sections 70-704, 77-6202, and 77-6203, Revised Statutes
Cumulative Supplement, 2024, and sections 13-518, 70-1001.01, 70-1012, 70-1015,
70-1506, 77-202, and 77-6204, Revised Statutes Supplement, 2025, are repealed.
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