Energy (Oil & Gas)

LB 815 imposes a 9.5-cent-per-gallon tax on diesel fuels, effective January 1, 2019, which must be paid by fuel producers, suppliers, and distributors. It changes the rules for refunding motor fuel taxes and eliminates the Ethanol Production Incentive Cash Fund, which previously provided financial support to ethanol producers. The bill also modifies or removes several provisions from the Ethanol Development Act that governed ethanol-related tax programs. Additionally, it repeals multiple sections of existing law related to fuel taxes and ethanol incentives.

Nebraska's LB 129 prohibits local governments (counties, cities, villages) from restricting the use of specific energy sources like natural gas, propane, renewable diesel, hydrogen, or electricity for electric vehicles. It directly affects energy providers - including natural gas utilities, propane retailers, and other energy marketers - by preventing local ordinances from blocking their services to authorized customers. The bill defines "energy source" broadly to include alternatives like renewable fuels and hydrogen, while exempting city-owned natural gas utilities and existing propane regulations. This law ensures local governments cannot interfere with how these providers deliver energy services, focusing on removing barriers to diverse energy options.

LB 117 exempts residential users from Nebraska's sales and use tax on electricity, natural gas, propane, and sewer utilities. It directly affects homeowners and renters in apartments or commercial properties primarily used as residences, where utilities are billed separately from rent. The bill amends tax code section 77-2704.13 to exclude these utility services from taxation when used for qualifying residential purposes. The exemption takes effect January 1, 2026, and repeals the previous tax treatment for these utilities. This is a direct tax policy change for residential utility consumers, not a procedural measure.