NebraskaLB50109th Legislature 1st and 2nd Sessionslegislature

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

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

County split of renewable energy tax

County treasurers must distribute all nameplate capacity tax revenue from wind, solar, biomass, or landfill gas projects. 5% 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 without the equipment exemption. An entity stays eligible even when that equipment’s net book value falls to zero; eligibility ends only when all such equipment is disposed of. Each eligible entity’s share equals its levy divided by total eligible levies, times the remaining revenue. The Department of Revenue cannot keep or move this money to the state General Fund.

Sponsors & Cosponsors

Sponsor

  • Barry DeKay

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 83 • No: 3

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

  1. Approved by Governor on June 4, 2025

    6/4/2025legislature
  2. Presented to Governor on May 30, 2025

    5/30/2025legislature
  3. President/Speaker signed

    5/30/2025legislature
  4. Passed on Final Reading 45-3*-1

    5/30/2025legislature
  5. Placed on Final Reading

    5/12/2025legislature
  6. Advanced to Enrollment and Review for Engrossment

    5/8/2025legislature
  7. Placed on Select File

    5/7/2025legislature
  8. Quick name added

    5/1/2025legislature
  9. Advanced to Enrollment and Review Initial

    5/1/2025legislature
  10. Speaker priority bill

    3/17/2025legislature
  11. Placed on General File

    2/25/2025legislature
  12. Notice of hearing for February 19, 2025

    2/11/2025legislature
  13. Murman name added

    1/13/2025legislature
  14. Referred to Revenue Committee

    1/13/2025legislature
  15. Date of introduction

    1/9/2025legislature

Bill Text

  • Introduced

    1/9/2025

  • Enrolled / Slip Law

  • Final / Enacted

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