All Roll Calls
Yes: 83 • No: 3
NebraskaLB50109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to the distribution of the nameplate capacity tax
Sponsored By: Barry DeKay
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
Local split of renewable energy tax
The law splits revenue from the nameplate capacity tax on renewable energy facilities. Five percent goes to the community college area where the facility is located. The rest goes to local taxing entities that would have received personal property tax on wind, solar, biomass, or landfill gas equipment but for the exemption. Each eligible entity’s share equals its own taxes levied divided by the total levied by all eligible entities, times the money left to distribute.
State cannot divert this tax money
The Department of Revenue cannot keep or move money collected under these sections to or from the state’s General Fund. It must distribute the money as the law requires to the local recipients.
Local shares last after equipment loses value
Eligible local taxing entities keep getting distributions even when the net book value of the exempt generation equipment falls to zero. If all of that exempt equipment used to make power from wind, solar, biomass, or landfill gas is disposed of, the entity stops qualifying for this distribution.
Sponsors & Cosponsors
Sponsor
Barry DeKay
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 5/30/2025
Final Reading
Yes: 45 • No: 3
legislature vote • 5/1/2025
Vote
Yes: 38 • No: 0 • Other: 11
Actions Timeline
Approved by Governor on June 4, 2025
6/6/2025legislaturePassed on Final Reading 45-3*-1
5/30/2025legislaturePresident/Speaker signed
5/30/2025legislaturePresented to Governor on May 30, 2025
5/30/2025legislaturePlaced on Final Reading
5/12/2025legislatureAdvanced to Enrollment and Review for Engrossment
5/8/2025legislaturePlaced on Select File
5/7/2025legislatureAdvanced to Enrollment and Review Initial
5/1/2025legislatureQuick name added
5/1/2025legislatureSpeaker priority bill
3/17/2025legislaturePlaced on General File
2/25/2025legislatureNotice of hearing for February 19, 2025
2/11/2025legislatureReferred to Revenue Committee
1/13/2025legislatureMurman name added
1/13/2025legislatureDate of introduction
1/9/2025legislature
Bill Text
Introduced
6/6/2025
Enrolled / Slip Law
Final / Enacted