# Nebraska LB1010: 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 Nebraska LB1010, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Tom Brandt; status signed, last action 2026-04-17 (Provisions/portions of LB1193 amended into LB1010 by AM2387); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB1010-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB1010 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: 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 - Status: signed - Chamber: legislature - Introduced: 2026-01-13 - Last action: 2026-04-17, Provisions/portions of LB1193 amended into LB1010 by AM2387 - Sponsor: Tom Brandt - Cosponsors: 0 - Subjects: Judiciary Committee - Touches household money: yes - Roll calls: 10 (258 yes, 34 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - Private energy and storage suppliers defined: benefit, medium. 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. - Property tax shield near energy sites: benefit, low. 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 equipm… - New rules and fees for very large power users: mixed, high. 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 gr… - Limits and land rights for energy storage owners: mixed, medium. 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 i… - Stricter approvals and enforcement for energy projects: mixed, medium. 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… - Data centers and crypto miners face new rules: mixed, medium. 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 discrim… - Data centers and crypto miners fund upgrades: mixed, medium. 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 ar… - Nameplate tax reporting and local revenue rules: mixed, medium. 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 tr… - New storage tax and equipment exemption: mixed, medium. 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… - Security checks near military bases: mixed, low. 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 and cosponsors - Sponsor: Tom Brandt, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-10 | legislature | Final Reading | pass | 49 | 0 | | | 2026-03-31 | legislature | Vote | fail | 33 | 2 | 14 | | 2026-03-12 | legislature | Vote | fail | 27 | 0 | 22 | | 2026-03-12 | legislature | Vote | fail | 26 | 0 | 23 | | 2026-03-12 | legislature | Vote | fail | 7 | 15 | 27 | | 2026-03-12 | legislature | Vote | fail | 25 | 0 | 24 | | | legislature | Vote | fail | 26 | 0 | 23 | | | legislature | Vote | fail | 33 | 2 | 14 | | | legislature | Vote | fail | 7 | 15 | 27 | | | legislature | Vote | fail | 25 | 0 | 24 | ## Actions (32) - 2026-04-17: Provisions/portions of LB1193 amended into LB1010 by AM2387 (legislature) - 2026-04-17: Provisions/portions of LB1111 amended into LB1010 by AM2422 (legislature) - 2026-04-17: Provisions/portions of LB1064 amended into LB1010 by AM2422 (legislature) - 2026-04-17: Presented to Governor on April 10, 2026 (legislature) - 2026-04-14: Approved by Governor on April 14, 2026 (legislature) - 2026-04-10: President/Speaker signed (legislature) - 2026-04-10: Passed on Final Reading 49-0-0 (legislature) - 2026-04-10: Dispensing of reading at large approved (legislature) - 2026-04-07: Placed on Final Reading (legislature) - 2026-03-31: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-03-31: Cavanaugh, M. AM2910 adopted (legislature) - 2026-03-31: Kauth FA666 withdrawn (legislature) - 2026-03-31: Enrollment and Review ER147 adopted (legislature) - 2026-03-26: Cavanaugh, M. AM2910 filed (legislature) - 2026-03-18: Enrollment and Review ER147 filed (legislature) - 2026-03-18: Placed on Select File with ER147 (legislature) - 2026-03-12: Advanced to Enrollment and Review Initial (legislature) - 2026-03-12: Brandt FA1016 withdrawn (legislature) - 2026-03-12: Natural Resources AM2422 adopted (legislature) - 2026-03-12: Prokop AM2517 lost (legislature) - 2026-03-12: Prokop AM2517 to AM2422 filed (legislature) - 2026-03-12: Brandt AM2387 adopted (legislature) - 2026-03-09: Brandt AM2387 to AM2422 filed (legislature) - 2026-03-06: Natural Resources AM2422 filed (legislature) - 2026-03-06: Placed on General File with AM2422 (legislature) - 2026-02-20: Brandt FA1016 filed (legislature) - 2026-02-19: Natural Resources priority bill (legislature) - 2026-02-04: Notice of hearing for February 11, 2026 (legislature) - 2026-01-21: Rereferred to Natural Resources Committee (legislature) - 2026-01-15: Referred to Judiciary Committee (legislature) - 2026-01-14: Kauth FA666 filed (legislature) - 2026-01-13: Date of introduction (legislature) ## Bill text - Introduced, 2026-01-13: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1010.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1010.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1010.pdf) ## Related bills - LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed) - LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed) - LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed) - LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed) - LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed) - LB714: Change provisions relating to motor vehicle taxes and fees (failed) ## Sources - [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1010.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1010.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1010.pdf) ## Related - [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109) - [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109) - [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109) - [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109) - [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109) - [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109) - [Nebraska bills](https://policyrisk.com/states/nebraska/bills) - [Nebraska state hub](https://policyrisk.com/states/nebraska) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NE-LB1010-109 (as of 2026-10-17).