Interim study to determine the return on investment per kilowatt hour for businesses that choose to locate and set up their businesses in Nebraska

This legislative resolution (LR 260) requests an interim study by Nebraska's Revenue Committee to analyze the economic impact of tax policies on businesses locating in Nebraska. The study will examine how taxes (property, sales, income) and energy infrastructure costs affect the return on investment per kilowatt hour for businesses choosing Nebraska. It aims to assess whether tax treatment influences business relocation decisions and the broader economic benefits, including energy supply/demand growth. As a procedural resolution, it does not create new law but seeks data to inform future policy decisions. The committee will report findings to the Legislature after completing the study.