Interim study to examine how the nameplate capacity tax affects the development, operation, and long-term viability of privately developed renewable energy generation facilities located in Nebraska

This resolution (LR 159) proposes an interim study to examine how Nebraska’s nameplate capacity tax - currently $3,518 per megawatt - affects privately developed renewable energy facilities (like solar or wind farms). The study will analyze the tax’s impact on development, operations, and long-term viability since its 2010 implementation, including revenue collected and comparisons to other states. It will assess whether the tax rate still aligns with Nebraska’s energy goals, renewable development costs, and market changes, and evaluate potential impacts of adjusting the rate. The Natural Resources Committee will conduct the study and recommend whether the tax should stay the same, increase, or decrease.