Adjust the nameplate capacity tax for inflation

This bill adjusts the nameplate capacity tax for renewable energy generation facilities in Nebraska to account for inflation, directly affecting private owners of such facilities. It mandates that the tax rate, currently set at $3,518 per megawatt, be updated annually on January 1 based on the previous year's Consumer Price Index changes. The legislation also clarifies that the tax does not apply to government-owned facilities, cooperatives, or customer-generators, and ensures that tax revenues are sent to the county where the facility is located. Additionally, it establishes specific rules for calculating taxes based on the number of days a facility is operational and outlines penalties for late filings or non-payment.