All Roll Calls
Yes: 258 • No: 34
NebraskaLB1010109th Legislature 1st and 2nd SessionslegislatureWALLET
Adopt the Large Load Customer Regulation Act, provide for eminent domain relating to energy storage and regulation and taxation of energy storage resources, and change provisions relating to cryptocurrency mining operations and data centers
Sponsored By: Tom Brandt
Signed by Governor
Judiciary Committee
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Bill Overview
Analyzed Economic Effects
10 provisions identified: 2 benefits, 0 costs, 8 mixed.
New rules and fees for very large power users
The law creates standards for any single site that needs more than 20 megawatts. You must pay a one‑time study fee: $50,000 or $1,000 per megawatt, whichever is higher. The supplier must finish the study within one year after payment. You must show site control and financial commitment to needed grid upgrades. Suppliers can set or negotiate your rates and add service rules to protect other customers. You must disclose similar interconnection pursuits and any onsite backup generation, and the supplier must keep this information confidential. In emergencies, you may be required to cut load or run onsite backup until conditions improve.
Private energy and storage suppliers defined
The law clarifies that a private electric supplier can include companies that develop or store power at private renewable sites. Public power districts and other government entities are not included. This helps private developers qualify for that status and secure contracts or financing.
Limits and land rights for energy storage owners
Private electric suppliers cannot sell retail power, own retail distribution, or use eminent domain in Nebraska. Public power districts can use eminent domain for property used or useful for storing electricity, following state condemnation rules. If you own a board‑approved storage resource that is not tied to a generation facility, electric suppliers cannot take it by eminent domain. The law treats storage and certain connected equipment as part of a privately developed renewable facility up to the transformer that steps up voltage to 60,000 volts or more. An “associated” storage unit must be on the same site, mainly store that plant’s output, and the combined output with the plant cannot exceed the plant’s nameplate capacity. Existing suppliers are not forced into joint development with private suppliers.
Stricter approvals and enforcement for energy projects
Before building or buying a power plant, energy storage resource, or high‑voltage line (over 700 volts), you must apply to and get approval from the Nebraska Power Review Board, unless an exemption applies. Private suppliers seeking storage projects must show long‑term sales contracts to public or governmental buyers, get written consents from affected suppliers, and sign a joint transmission development agreement. The Board can allow foreign‑made electronic components only if no reasonable alternative exists and avoiding them would cause greater harm. Suppliers that already meet NERC critical‑infrastructure rules can file notice and skip separate foreign‑component certifications. If you start construction without required approval, the state can seek a court order to stop work. If you began less than 30 days before filing a required notice, you face a $500 fine and have 20 days to file and pay or stop work. If you later terminate an approved project, you must file the reasons within 30 days.
Data centers and crypto miners face new rules
If you plan a data center or crypto mining site, you must notify the local public power supplier and follow its interconnection rules. Before the supplier imposes any requirements tied to your grid impact or upgrades, it must do a load study, and any requirements must be fair and not unduly discriminatory. Crypto mining power can be interrupted under the supplier’s rate schedules and policies. Public power suppliers must post the number of mining sites they serve and each site’s yearly electricity use. Data center owners must file a report each year by September 30 on electricity and water use, incentives, energy measures, and more. Data center owners must also pay decommissioning costs and sign a community benefit agreement. A “data center” is covered when its peak demand is 10 megawatts or more.
Data centers and crypto miners fund upgrades
Public power suppliers can make a data center or cryptocurrency mining operation pay for grid upgrades it causes. They can require direct payment, a letter of credit, or other financial assurance. Terms can require the facility to cover the full cost of electric service so other retail customers are not charged.
Nameplate tax reporting and local revenue rules
Owners of renewable generation and energy storage must file a nameplate‑capacity report by March 1 for the prior year. Tax is due April 1 and then quarterly; late payments owe interest and a 5% penalty per quarter, capped at $10,000. The Department of Revenue must send tax proceeds to the county treasurer where the facility sits within 30 days. For the first five years after a project is commissioned, these proceeds are treated as nonrestricted funds for local budgets. Remaining revenue goes to local taxing entities that would have received personal property tax from generation or storage equipment. Eligibility continues even if net book value hits zero, but is lost if all such exempt equipment is disposed of. The department cannot retain or move this money to the state’s General Fund. Energy storage is added to the tax code’s definitions so these rules apply, including how capacity is measured and when a project is commissioned. The law also repeals several prior sections and replaces them with these rules.
New storage tax and equipment exemption
The law taxes owners of energy storage resources of 100 kilowatts or more each year. You pay $3,518 per megawatt of total nameplate capacity. The tax starts the first calendar year the resource reaches 100 kW or is commissioned, and the owner owes it even if they do not own the land. Federal, state, public power entities, certain municipalities and groups, electric membership associations, cooperatives, and customer-generators are exempt. Storage equipment that is subject to this nameplate tax is exempt from the property tax on depreciable tangible personal property. Counties must send 5% of this tax revenue to the local community college area.
Property tax shield near energy sites
Assessors cannot raise your home’s value or change its tax class just because it is on or next to renewable energy or energy‑storage equipment subject to the nameplate tax, or related infrastructure. This protects nearby homeowners from higher property taxes tied only to the presence of that equipment.
Security checks near military bases
For any energy or grid project within 10 miles of a military base, the owner must notify the state board in writing. The notice must certify the site has no electronic parts made by a foreign adversary. This protects military operations and nearby communities.
Sponsors & Cosponsors
Sponsor
Tom Brandt
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/10/2026
Final Reading
Yes: 49 • No: 0
legislature vote • 3/31/2026
Vote
Yes: 33 • No: 2 • Other: 14
legislature vote • 3/12/2026
Vote
Yes: 27 • No: 0 • Other: 22
legislature vote • 3/12/2026
Vote
Yes: 26 • No: 0 • Other: 23
legislature vote • 3/12/2026
Vote
Yes: 7 • No: 15 • Other: 27
legislature vote • 3/12/2026
Vote
Yes: 25 • No: 0 • Other: 24
legislature vote • Unknown
Vote
Yes: 26 • No: 0 • Other: 23
legislature vote • Unknown
Vote
Yes: 33 • No: 2 • Other: 14
legislature vote • Unknown
Vote
Yes: 7 • No: 15 • Other: 27
legislature vote • Unknown
Vote
Yes: 25 • No: 0 • Other: 24
Actions Timeline
Provisions/portions of LB1193 amended into LB1010 by AM2387
4/17/2026legislatureProvisions/portions of LB1111 amended into LB1010 by AM2422
4/17/2026legislatureProvisions/portions of LB1064 amended into LB1010 by AM2422
4/17/2026legislaturePresented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 14, 2026
4/14/2026legislaturePresident/Speaker signed
4/10/2026legislaturePassed on Final Reading 49-0-0
4/10/2026legislatureDispensing of reading at large approved
4/10/2026legislaturePlaced on Final Reading
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/31/2026legislatureCavanaugh, M. AM2910 adopted
3/31/2026legislatureKauth FA666 withdrawn
3/31/2026legislatureEnrollment and Review ER147 adopted
3/31/2026legislatureCavanaugh, M. AM2910 filed
3/26/2026legislatureEnrollment and Review ER147 filed
3/18/2026legislaturePlaced on Select File with ER147
3/18/2026legislatureAdvanced to Enrollment and Review Initial
3/12/2026legislatureBrandt FA1016 withdrawn
3/12/2026legislatureNatural Resources AM2422 adopted
3/12/2026legislatureProkop AM2517 lost
3/12/2026legislatureProkop AM2517 to AM2422 filed
3/12/2026legislatureBrandt AM2387 adopted
3/12/2026legislatureBrandt AM2387 to AM2422 filed
3/9/2026legislatureNatural Resources AM2422 filed
3/6/2026legislaturePlaced on General File with AM2422
3/6/2026legislature
Bill Text
Introduced
1/13/2026
Enrolled / Slip Law
Final / Enacted
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