Energy (Renewable Energy)

LB 1027 eliminates specific exemptions that previously allowed privately developed renewable energy facilities to avoid certain construction approvals under Nebraska law. The bill removes exemptions for facilities replacing older plants (under 25,000 kW), those within municipal service areas, and military-proximity rules. As a result, private renewable energy developers will now need standard board approval for new facilities, aligning their requirements with other electric generation projects. This change applies directly to companies building solar, wind, or other privately owned renewable energy facilities in Nebraska.

LB 1109 eliminates specific sales and use tax exemptions (including those for energy-related items and certain nonprofit purchases) and removes a renewable energy tax credit. It modifies provisions under the Nebraska Advantage Research and Development Act regarding tax credits and updates the ImagiNE Nebraska Act. The bill repeals several existing tax sections (77-2701.54, 77-2704.57, etc.) and requires a revised tax expenditure report detailing revenue losses from exemptions. These changes directly affect businesses and organizations currently benefiting from the eliminated exemptions and credits.