Nebraska/EZ Policies

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EZ Policies for Nebraska

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Download EZ Policies for Nebraska CSV (rows 1 - 67)

Policy Place Policy Type Active Implementing Sector Summary
Authorization of Line Extension (Nebraska) Nebraska Line Extension Analysis Yes State/Province Any entity permitted to establish an electric light and power plant, and/or transmission or distribution lines within a city, village, or public electric light and power district, may also extend said power plant and transmission or distribution lines beyond the boundaries of the municipality or district. Some exemptions apply. The remainder of this section provides additional regulations for the operation and interconnection of electric light and power plants and distribution lines.
Carbon Sequestration Advisory Committee (Nebraska) Nebraska Climate Policies Yes State/Province Under this statute, the Director of Natural Resources will document and quantify carbon sequestration and greenhouse emissions reductions associated with agricultural practices, management systems, and land uses. This information will be used by the Carbon Sequestration Advisory Committee to recommend policies or programs to aid Nebraska agricultural landowners in participating in systems of carbon trading, including potential policies or programs designed to optimize economic benefits to agricultural producers participating in carbon trading transactions, among other duties.
Climate Action Plan (Nebraska) Nebraska Climate Policies No State/Province The State of Nebraska does not currently have a climate action plan in place or in progress.
Coal Development (Nebraska) Nebraska Siting and Permitting Yes State/Province This section provides for the development of newly-discovered coal veins in the state, and county aid for such development.
Community Development Block Grant/Economic Development Infrastructure Financing (United States) United States Grant Program
Loan Program
Yes Federal Community Development Block Grant/Economic Development Infrastructure Financing (CDBG/EDIF) provides public infrastructure financing to help communities grow jobs, enable new business startups and expansions for existing businesses. State programs help achieve the national objective of CDBG by funding projects in which at least 51 percent of the new jobs created are made available to low and moderate income individuals. The maximum amounts awarded under the program are $1 million for new businesses locating to the state and $500,000 for existing businesses expanding in the state.
Department of Natural Resources and Water Divisions (Nebraska) Nebraska Siting and Permitting Yes State/Province This chapter describes the duties of the Department of Natural Resources and divides the state into two water divisions for administrative purposes. Water Division 1 consists of all the lands of the state drained by the Platte Rivers and their tributaries lying west of the mouth of the Loup River, and all other lands lying south of the Platte and South Platte Rivers that may be watered from other superficial or subterranean streams not tributary to the Platte River. Water Division 2 consists of all lands that may be watered from the Loup, White, Niobrara, and Elkhorn Rivers and their tributaries, and all other lands of the state not included in any other water division.
Dollar and Energy Savings Loans (Nebraska) Nebraska State Loan Program Yes State/Territory The Nebraska Dollar and Energy Savings Loan program was created in 1990 using oil overcharge funds. The program, administered by the Nebraska Energy Office, makes available low-interest loans for residential and commercial energy efficiency improvements and renewable energy projects.


Renewable energy projects may be eligible for a loan under one of two circumstances. First, a project may be eligible if it is included in a list of prequalified improvements. This list includes a variety of renewable energy projects, including wind, photovoltaics, solar hot water heating, and fuel cells. Second, projects not listed as prequalified improvements may be eligible with the submission of an energy audit that verifies that the project will have a reasonable payback period (varies by improvement type).

Process


The program works by leveraging of State Energy Office funds through collaboration with individual Nebraska banks, savings institutions, and credit unions. An individual seeking a loan under this program first approaches his or her financial institution, which approves the project on financial terms. The financial institution then gains approval from the Energy Office, who can purchase 50%, 65%, or 75% of the loan at 0% to deliver a low interest rate to the borrower.


Terms and Conditions


Under the program the simple interest rates are 5%, 3.5%, or 2.5% for the borrower, depending on the project. Prequalified projects are financed with a low-interest loan for up to 15 years for home and building improvements, 5 years for appliances, and 3 to 10 years for other prequalified projects.


Most loan applications are reviewed and processed within 10 working days. All qualifying work should be completed within 5 months of Energy Office's commitment of funds to invest in lender's fund.


As of August 2011, about 300 lenders at 900 Nebraska locations offer Dollar and Energy Savings Loans, and more than $250,000,000 has financed more than 26,000 projects.
Electric Transmission Lines (Nebraska) Nebraska Siting and Permitting Yes State/Province The Public Service Commission has jurisdiction over all electricity transmission lines crossing over or under railroad tracks at public highway crossings. This section contains general regulations on the construction of electricity transmission lines, as well as regulations on their construction near highways, telephone lines, and airports.
Elimination of Competition and Duplication of Electricity Generation and Transmission Facilities (Nebraska) Nebraska Generating Facility Rate-Making Yes State/Province This statute establishes as state policy the goal to furnish electricity as efficiently and cheaply as possible, and therefore to, “avoid and eliminate conflict and competition between public power districts, public power and irrigation districts, individual municipalities, registered groups of municipalities, electric membership associations, and cooperatives in furnishing electric energy to retail and wholesale customers, to avoid and eliminate the duplication of facilities and resources which result therefrom, and to facilitate the settlement of rate disputes between suppliers of electricity.” It is also the policy of the state to “prepare for an evolving electricity retail market.” The remainder of this section contains regulations for suppliers of electricity, establishment and modification of service areas and electric generation facilities, and public power districts.
Environmental Quality (Nebraska) Nebraska Environmental Regulations Yes State/Province This section establishes the policy of the state to be the conservation, protection, and restoration of the state's natural resources. The Department of Environmental Quality is established, along with the Environmental Quality Council, to oversee issues relating to environmental health and to promulgate regulations.
Exploration and Development of Oil and Gas on School and Public Lands (Nebraska) Nebraska Leasing Program Yes State/Province This statute authorizes the Board of School Lands and Funds to lease school and public lands under its jurisdiction for oil and gas exploration and development purposes.
Floodplain Management (Nebraska) Nebraska Siting and Permitting Yes Local This statute contains information on floodplain assessment and flood prevention measures required by the Department of Natural Resources. All facilities that are owned or financed by the state, or constructed on state lands, must take active steps to prevent and minimize flood hazards and maintain the state's eligibility for flood insurance. Upon receipt of sufficient data and maps from the Department or a federal agency, local governments are asked to promulgate and implement effective flood plain management regulations and other flood plain management practices.
Forestry Policies (Nebraska) Nebraska Environmental Regulations Yes State/Province Nebraska is home to a state and national forest and a reasonable acreage of planted forests. These lands are managed by the Nebraska Forest Service, operating within the University of Nebraska Lincoln:

http://www.nfs.unl.edu/

The NFS provides a number of resources for the use of wood waste for energy generation. The 2008 Wood Waste Supply and Utilization Assessment identified a significant wood waste resource in the state: http://nfs.unl.edu/documents/Marketing%20%26%20Utilization/NFSWoodWasteSupplyUtilityAssessment.pdf

A more recent document identifies current users of forest woody biomass together with economic analysis of their fuel savings: http://nfs.unl.edu/documents/Marketing%20%26%20Utilization/Woody%20Biomass%20Energy.pdf

The NFS offers financial assistance in the form of a cost-share grant for the utilization of woody biomass from forests: http://nfs.unl.edu/trees-heat-nebraska

The NFS has also issued a technical summary of woody biomass cofiring as a supplemental fuel resource in coal power plants:

http://nfs.unl.edu/documents/Marketing%20%26%20Utilization/CoFire.pdf
Geothermal Resources (Nebraska) Nebraska Siting and Permitting Yes State/Province This section establishes the support of the state for the efficient development of Nebraska's geothermal resources, as well as permitting requirements and other regulations for the use of geothermal resources for heat and electricity generation.
Groundwater Quality Standards (Nebraska) Nebraska Environmental Regulations Yes State/Province These regulations, promulgated by the Department of Environmental Quality, contain groundwater quality standards and classifications, regulations for point sources, and provisions for remedial action.
Groundwater and Wells (Nebraska) Nebraska Siting and Permitting Yes State/Province This section describes regulations relating to groundwater protection, water wells, and water withdrawals, and requires the registration of all water wells in the state.
Integrated Solid Waste Management Act (Nebraska) Nebraska Siting and Permitting Yes State/Province This act affirms the state's support for alternative waste management practices, including waste reduction and resource recovery. Each county and municipality is required to file an integrated solid waste management plan with the Department, which will be approved if it follows this section. Owners or operators of proposed solid waste management facilities must obtain a permit under this act prior to construction or operation.
Interconnection Guidelines (Nebraska) Nebraska Interconnection Yes State/Territory Nebraska enacted legislation in May 2009 (LB 436), establishing general rules for interconnecting and net metering systems that generate electricity. Nebraska's policy applies to systems that use solar, wind, methane, biomass, hydropower or geothermal resources to produce electricity and have a rated capacity of 25 kilowatts (kW) or less.

To be eligible, a facility must meet all applicable safety, performance, interconnection and reliability standards established by the National Electric Code and adopted by the State Electrical Board, the National Electric Safety Code, and the Institute of Electrical and Electronics Engineers. The system must also be capable of automatically isolating itself from the electrical grid in the event of a power outage, but a utility-accessible external disconnect switch is not required.

Customers must request an inspection of their system from the State Electrical Division and provide documentation of the completed inspection to their utility before the system may be interconnected to the distribution grid. The utility must provide a bi-directional meter to the customer at no additional cost to the customer. The utility may not require a customer-generator to purchase additional liability insurance if all safety and interconnection requirements are met.
Interstate Oil and Gas Conservation Compact (Multiple States) Alabama
Alaska
Arizona
Arkansas
California
Colorado
Florida
Georgia
Idaho
Illinois
Indiana
Kansas
Kentucky
Louisiana
Maryland
Michigan
Mississippi
Montana
Nebraska
Nevada
New Mexico
New York
North Dakota
Ohio
Oklahoma
Pennsylvania
South Dakota
Texas
Utah
Virginia
West Virginia
Wyoming
Environmental Regulations Yes State/Province The Interstate Oil and Gas Compact Commission assists member states efficiently maximize oil and natural gas resources through sound regulatory practices while protecting the nation's health, safety and the environment.

The Commission serves as the collective voice of member governors on oil and gas issues and advocates states' rights to govern petroleum resources within their borders.

The Commission formed the Geological CO2 Sequestration Task Force, which examines the technical, policy and regulatory issues related to safe and effective storage of CO2 in the subsurface (depleted oil and natural gas fields, saline formations and coal beds).

The Commission also funds research on hydraulic fracking, reusing water used in extracting oil and gas, and makes recommendations on national energy policies and statutes for individual states.

The Commission also has several associate states: North Carolina, South Carolina, Georgia, Tennessee, Missouri, Idaho, Oregon and Washington. In addition, it has international affiliations with the Canadian provinces of Alberta, British Columbia, New Brunswick, Newfoundland and Labrador, Nova Scotia, Saskatchewan, and the Yukon.
Irrigation Districts: Establishment of Electric Light and Power Systems: Powers (Nebraska) Nebraska Siting and Permitting Yes State/Province Irrigation districts, created in section 46-1xx, are encouraged to appropriate water in order to generate electric light and power. The Department of Natural Resources has the authority to approve or deny proposed projects under this section. The remainder of this section contains other regulations relevant to the establishment of power generation systems by irrigation districts.
Legislative Findings: Least-Cost Energy Sources (Nebraska) Nebraska Siting and Permitting Yes State/Province This section contains an assertion that it is in the public interest of the state of Nebraska to “support the development of least cost energy sources, including support for research, development, and the prudent use of renewable and nonrenewable supply-side technologies ... [and] to encourage energy efficiency and the use of indigenous energy sources. Consistent with this policy, the public utilities in Nebraska shall practice integrated resource planning and include least cost options when evaluating alternatives for providing energy supply and managing energy demand in Nebraska.” The remainder of this section deals primarily with energy efficiency measures.
Liens for Oil and Gas Operations (Nebraska) Nebraska Siting and Permitting Yes State/Province This section contains regulations concerning lien allowances made to operators of oil and gas operations.
Livestock Waste Management Act (Nebraska) Nebraska Siting and Permitting Yes State/Province This statute establishes the animal feeding operation permitting program and gives the Department of Environmental Quality the authority to administer the state permitting program. Permits are required for the construction, expansion, or modification of an animal feeding operation or a livestock waste control facility. Permit applications will be evaluated based on the potential pollutant discharges into waters of the state as well as general facility siting, Additional regulations adopted by the Environmental Quality Council are listed in the Nebraska Administrative Code, Title 130.
Local Option Municipal Economic Development Act (Nebraska) Nebraska Bond Program
Grant Program
Loan Program
Yes Local This act gives local governments the option to provide direct and indirect assistance to business enterprises in their communities, whether for expansion of existing operations, the creation of new businesses, or the provision of new services, by the use of funds raised by local taxation when the voters of the municipality decide it is in their best interest. The act gives local governments broad freedoms to determine the specifics of any assistance they may choose to provide.
Mineral Rights and Proceeds (Nebraska) Nebraska Siting and Permitting Yes State/Province This section contains provisions which determine when mineral rights are presumed to be abandoned by property owners.
Natural Lakes: Drainage: Diversion: Application (Nebraska) Nebraska Siting and Permitting Yes State/Province This section provides limitations on water withdrawals and diversions from natural lakes. Any such activity requires a permit from the Department of Natural Resources.
Natural Resources Districts (Nebraska) Nebraska Siting and Permitting Yes Local This statute establishes Natural Resources District, encompassing all of the area of the state, to conserve, protect, develop, and manage Nebraska's natural resources. These districts replace and unify the functions previously performed by soil and water conservation districts, watershed conservancy districts, watershed districts, advisory watershed improvement boards, and watershed planning boards. The districts supplement existing rural water districts, drainage districts, reclamation districts, and irrigation districts. The remainder of this section provides regulations pertaining to the boundaries, membership, and powers (including bond issuance) of districts.
Nebraska Air Quality Regulations (Nebraska) Nebraska Siting and Permitting Yes State/Province These regulations, promulgated by the Department of Environmental Quality, contain provisions pertaining to ambient air quality standards, pollution source operating permits, emissions reporting, construction permits, and regulations for visible, hazardous, and general emissions.
Nebraska Customized Job Training Advantage (Nebraska) Nebraska Workforce development Yes State/Province The Nebraska Customized Job Training Advantage is a flexible job training program with grants from $800-$4000 per qualified new job. Additional grant funding may be available for jobs created in rural and high poverty areas.
Nebraska Groundwater Management and Protection Act (Nebraska) Nebraska Siting and Permitting Yes State/Province This section defines broad policy goals concerning the utilization and management of groundwater, and encourages local implementation of these goals. The section grants enough groundwater to landowners to meet reasonable and beneficial use needs, and grants authority to local Natural Resources Districts to regulate groundwater use. The remainder of this section discusses the required contents of groundwater and integrated management plans, groundwater contamination, allocation, and permitting requirements.
Nebraska Hazardous Waste Regulations (Nebraska) Nebraska Siting and Permitting Yes State/Province These regulations, promulgated by the Department of Environmental Quality, contain provisions pertaining to hazardous waste management, waste standards, permitting requirements, and land disposal restrictions.
Nebraska Small Business Incubator Act (Nebraska) Nebraska Workforce development Yes State/Province This act encourages public agencies to designate vacant or partially-vacant public buildings as business incubation centers to assist and encourage the establishment and expansion of small businesses around the state. Such incubation centers may be established following petition from a community board.
Net Metering (Nebraska) Nebraska Net Metering Yes State/Territory LB 436, signed in May 2009, established statewide net metering rules for all electric utilities in Nebraska. The rules apply to electricity generating facilities which use solar, methane, wind, biomass, hydropower or geothermal energy, and have a rated capacity at or below 25 kilowatts (kW). Electricity produced by a qualified renewable energy system during a month shall be used to offset any kilowatt-hours (kWh) consumed at the premises during the month.

Any excess generation produced by the system during the month will be credited at the utility's avoided cost rate for that month and carried forward to the next billing period. Any excess remaining at the end of an annualized period will be paid out to the customer. Customers retain all renewable energy credits (RECs) associated with the electricity their system generates.

Utilities are required to offer net metering until the aggregate generating capacity of all customer-generators equals one percent of the utility's average monthly peak demand for that year. A utility may enter into other arrangements with customers desiring to install electric generating equipment, and may also provide net metering to customer-generators having renewable generation units with a rated capacity above twenty-five kilowatts. Lincoln Electric Systems (LES) allows owners of qualifying facilities that have a production capacity limit of 100 kW or less, to either sell the entire electrical output of qualifying facilities to LES, or use the electrical output of qualifying facilities to instantaneously supply all or a portion of their own load and sell the instantaneous surplus, if any, to LES.

For more information on utility net metering policies guidelines, please reference the below links.

Niobrara Scenic River Act (Nebraska) Nebraska Siting and Permitting Yes State/Province This act establishes the Niobrara Council, to assist in all aspects of the management of the Niobrara scenic river corridor and promulgate rules and regulations related to the preservation of the corridor.
Nongame and Endangered Species Conservation Act (Nebraska) Nebraska Siting and Permitting Yes State/Province The Game and Parks Commission is responsible for implementing and promulgating regulations to protect species named in the Endangered Species Act, as well as other endangered or threatened species in the state, as identified by the Commission. Some regulations may involve habitat protections, including restrictions on land development.
Oil and Gas Conservation (Nebraska) Nebraska Siting and Permitting Yes State/Province This section establishes the state's interest in encouraging the development, production, and utilization of natural gas and oil resources in a manner which will prevent waste and lead to the greatest ultimate recovery of these resources, and encourages and to authorizes cycling, recycling, pressure maintenance and secondary recovery operations to obtain the greatest possible economic recovery of oil and gas. The statute also establishes the Nebraska Oil and Gas Conservation Commission to oversee and regulate the use of these resources in the state.
Oil, Gas, and Mining Leases (Nebraska) Nebraska Siting and Permitting Yes State/Province This section contains rules on oil, gas, and mining leases, and grants authority to the State of Nebraska and local governments to issue leases for oil and gas mining and exploration on their lands.
Power Districts: Acquisition of Right-of-Way (Nebraska) Nebraska Line Extension Analysis Yes State/Province This statute describes procedures for power districts (utilities, corporations, or municipalities that engage in the generation or transmission of electricity) to obtain a right-of-way for the construction of pole lines and underground lines.
Production of Wind or Solar Energy on School and Public Lands (Nebraska) Nebraska Siting and Permitting Yes State/Province These regulations govern the implementation and development of wind and solar resources on lands under the jurisdiction of the Board of Educational Lands and Funds
Property Tax Exemption for Wind Energy Generation Facilities (Nebraska) Nebraska Property Tax Incentive Yes State/Territory Personal Property


In 2010 Nebraska created a nameplate capacity tax that replaced the Nebraska Department of Revenue's central assessment and taxation of depreciable tangible personal property associated with wind energy generation facilities (see L.B. 1048).


The nameplate capacity tax is $3,518 per installed megawatt (MW). On March 1 of each year, the owner of a wind generation facility must file with the Department of Revenue a report on the nameplate capacity of the facility for the previous calendar year. Nameplate capacity taxes for any calendar year are due on April 1 of the following year. The Department of Revenue pays all proceeds related to the tax to the county treasurer of the county where the wind energy generation facility is located.


Eligibility


Wind energy generation facilities are defined as facilities that generate energy with wind as the fuel source.


Any depreciable tangible personal property used directly in the generation of electricity using wind as the fuel source is exempt from the property tax levied on depreciable tangible personal property. Depreciable tangible personal property includes, but is not limited to, wind turbines, rotors and blades, towers, trackers, generating equipment, transmission components, substations, supporting structures or racks, inverters, and other system components such as wiring, control systems, switchgears, and generator step-up transformers.


Exemptions


Wind facilities are exempt from both the nameplate capacity tax and the real property tax assessment if they are owned by the federal government, the State of Nebraska, a public power district, a public power and irrigation district, a municipality, a registered group of municipalities, an electric membership association, a cooperative, or an electricity customer-generator who installs a wind energy system with a capacity of 25 kilowatts or less on his or her side of the meter, interconnects to the grid, and uses the electricity generated by the wind energy system to offset the customer-generator’s requirements for electricity at the location of the system.


Real Property


The real property of the facility is subject to local assessment. While supporting structures to wind turbines are exempted, real property upon which wind generation facilities are based will not be exempt from property taxes. Real property associated with wind energy generation includes, but is not limited to, concrete pads, foundations, operations and maintenance buildings, road construction, leasehold value, and lease payments, and it is assessed at 100% of actual value.
Public Power Infrastructure Protection Act (Nebraska) Nebraska Safety and Operational Guidelines Yes State/Province This statute affirms the state's commitment to protecting electric generating facilities and describes prohibited acts and penalties. A special section applies to nuclear power generating facilities.
Qualifying RPS State Export Markets (Nebraska) Nebraska Renewables Portfolio Standards and Goals Yes State/Province This entry lists the states with Renewable Portfolio Standard (RPS) policies that accept generation located in Nebraska as eligible sources towards their RPS targets or goals. For specific information with regard to eligible technologies or other restrictions which may vary by state, see the RPS policy entries for the individual states, shown below in the Authority listings. Typically energy must be delivered to an in-state utility or Load Serving Entity, and often only a portion of compliance targets may be met by out-of-state generation. In addition to geographic and energy delivery requirements, ownership, registry, and other requirements may apply, such as resource eligibility, generator vintage and capacity limitations, as well as limits on Renewable Energy Certificate (REC) vintage. The listing applies to RPS Main Tiers only, and excludes solar or distributed generation that may require interconnection only within the RPS state. This assessment is based on energy delivery requirements and reasonable transmission availability. Acceptance of unbundled RECs varies. There may be additional sales opportunities in RPS states outside the Eastern Interconnection. REC prices in markets with voluntary goals (North Dakota, South Dakota) may be lower.
Radiation Control Program and Radiation Control Act (Nebraska) Nebraska Safety and Operational Guidelines Yes State/Province This statute authorizes the state to implement a regulatory program for sources of radiation, and contains rules for the Department, licensing and registration, and taxation of radioactive materials.
Reclamation Act (Nebraska) Nebraska Siting and Permitting Yes Local This section establishes Reclamation Districts to conserve, develop, and stabilize supplies of water for domestic, irrigation, power, manufacturing and other beneficial uses. Reclamation Districts are established by petition, which must be signed by the owners of at least 30 percent of the land to be included in the district. The Department of Natural Resources has the authority to approve or deny petitions.
Renewable Energy Tax Credit (Corporate) (Nebraska) Nebraska Corporate Tax Credit Yes State/Territory Nebraska offers a production-based tax credit to any producer of electricity generated by wind, solar, geothermal, hydropower, fuel cells, or methane gas. To qualify a system must be placed into service on or after July 14, 2006. The credit allowed may be used to reduce the producer’s Nebraska income tax liability or to obtain a refund of state sales and use taxes paid by the producer.


Tax Credit Amount


The value of the credit is based on the amount of electricity produced, and the rate varies based on the year in which the electricity is generated according to the following schedule:


  • $0.00075 per kilowatt-hour (kWh) of electricity generated after July 14, 2006, but before October 1, 2007;
  • $0.001 per kWh for electricity generated on or after October 1, 2007, and before January 1, 2010;
  • $0.00075 per kWh for electricity generated on or after January 1, 2010, and before January 1, 2013; and
  • $0.0005 per kWh for electricity generated on or after January 1, 2013.

The credit may be earned for 10 years after the date that the facility is placed in operation on or after July 14, 2006.


Restrictions


The total amount of renewable energy tax credits that may be used by all taxpayers is limited to $50,000 without additional authorization from the Nebraska Legislature.

This credit may not be claimed by a producer who receives a sales tax exemption for community-based energy development projects.
Renewable Energy Tax Credit (Personal) (Nebraska) Nebraska Personal Tax Credit Yes State/Territory Nebraska offers a production-based tax credit to any producer of electricity generated by wind, solar, geothermal, hydropower, fuel cells, or methane gas. To qualify a system must be placed into service on or after July 14, 2006. The credit allowed may be used to reduce the producer’s Nebraska income tax liability or to obtain a refund of state sales and use taxes paid by the producer.


Tax Credit Amount


The value of the credit is based on the amount of electricity produced, and the rate varies based on the year in which the electricity is generated according to the following schedule:


  • $0.00075 per kilowatt-hour (kWh) of electricity generated after July 14, 2006, but before October 1, 2007;
  • $0.001 per kWh for electricity generated on or after October 1, 2007, and before January 1, 2010;
  • $0.00075 per kWh for electricity generated on or after January 1, 2010, and before January 1, 2013; and
  • $0.0005 per kWh for electricity generated on or after January 1, 2013.

The credit may be earned for 10 years after the date that the facility is placed in operation on or after July 14, 2006.


Restrictions


The total amount of renewable energy tax credits that may be used by all taxpayers is limited to $50,000 without additional authorization from the Nebraska Legislature.

This credit may not be claimed by a producer who receives a sales tax exemption for community-based energy development projects.
Reserves, Refuges, and Sanctuaries (Nebraska) Nebraska Siting and Permitting Yes State/Province This chapter provides rules for the establishment of wildlife reserves, refuges, sanctuaries, and other natural areas on land and water bodies. The Game and Parks Commission has the authority to adopt rules and regulations for such areas, and new construction and development is limited in these areas.
Rules and Regulations Pertaining to the Management of Wastes (Nebraska) Nebraska Siting and Permitting Yes State/Province These regulations, promulgated by the Department of Environmental Quality, contain provisions pertaining to waste management permits and licenses, wastewater, and the release of hazardous substances.
Rules and Regulations for the Disposal of Low-Level Radioactive Waste (Nebraska) Nebraska Safety and Operational Guidelines Yes State/Province These regulations, promulgated by the Department of Environmental Quality, contain provisions pertaining to the disposal of low-level radioactive waste, disposal facilities, and applicable fees.
Rural Community-Based Energy Development Act (Nebraska) Nebraska Training/Technical Assistance Yes State/Province This act aims to create new rural economic development opportunities through rural community-based energy development. The act supports C-BED wind development projects, which are defined as projects with a certain percentage of ownership based in the local community.
Rural Development Advantage Program (Nebraska) Nebraska Corporate Tax Incentive Yes State/Province The Rural Development Advantage Program provides qualified businesses with refundable tax incentives for projects that create two new jobs and invest $125,000 in counties with less than 15,000 residents. Counties with populations between 15,000-25,000 are eligible for the incentives with a 5-job threshold.
Rural Enterprise Assistance Project's Loan Program (Nebraska) Nebraska Loan Program Yes State/Province The Rural Enterprise Assistance Project (REAP) offers four services: financing (micro loans), business training, technical assistance, and networking. REAP's Loan Program focuses on providing capital for rural start-up and existing businesses. Among the loan program are the Direct Loan product, offering loans up to $50,000, and the Rapid Loan product, offering loans up to $10,000, and the Quick GROW Loan, offering loans exclusively for GROW Nebraska clients.
Safety of Dams and Reservoirs Act (Nebraska) Nebraska Safety and Operational Guidelines Yes State/Province This act regulates dams and associated reservoirs to protect health and public safety and minimize adverse consequences associated with potential dam failure. The act describes the responsibilities of dam owners, dam inspection and classification by the Department, and application requirements for dam construction, modification, alteration, and removal.
Sales and Use Tax Exemption for Community Renewable Energy Projects (Nebraska) Nebraska Sales Tax Incentive Yes State/Territory Note: In April 2014, the Nebraska governor signed L.B. 402, which significantly changed eligibility requirements and statutory provisions related to community-based energy development projects. Among the most significant changes is that projects eligible for the sales and use tax exemption now include energy projects related to wind, solar, biomass, or landfill gas fuel sources. Previously, only wind projects were eligible.


In May 2007 Nebraska established an exemption from the sales and use tax imposed on the gross receipts from the sale, lease, or rental of personal property for use in a community-based energy development (C-BED) project. Nebraska also enacted the Rural Community-Based Energy Development Act (L.B. 629) to authorize and encourage electric utilities to enter into power purchase agreements with C-BED project developers.


To claim the exemption, filing requirements imposed by the Tax Commissioner must be met.


Eligible Projects

A C-BED project is defined as a new energy generation project using wind, solar, biomass, or landfill gas as the fuel source that has at least 25% of the gross power purchase agreement payments flowing to the qualified owner or owners or as payments to the local community and has a resolution of support adopted by the county board of each county in which the C-BED project is located or by the tribal council for a C-BED project located within the boundaries of an Indian reservation.


“Payments to the local community” include, but are not limited to, lease and easement payments part of a C-BED project; contract payments to Nebraska companies that meet specific statutory requirements for services, materials, equipment, and components necessary to permit or construct the C-BED project; other parts, materials, or components that are manufactured, assembled, or fabricated in Nebraska not included above.

Qualified Project Owners


A qualified C-BED project owner means:


  • a Nebraska resident;
  • a limited liability company that is organized under the Limited Liability Company Act and that is entirely made up of members who are Nebraska residents;
  • a Nebraska nonprofit corporation;
  • an electric supplier(s), subject to certain limitations for a single C-BED project;
  • a tribal council;
  • a domestic corporation domiciled in Nebraska; or
  • a cooperative corporation domiciled in Nebraska
Sales and Use Tax Exemption for Renewable Energy Property (Nebraska) Nebraska Sales Tax Incentive Yes State/Territory Nebraska allows for a refund of the sales and use taxes paid for a renewable energy system used to produce electricity for sale. To qualify, the investment must be at least $20,000,000. The law describes eligible sources of renewable energy as including, but not limited to, wind, solar, geothermal, hydroelectric, biomass, and transmutation of elements. This refund does not apply to the first 1.5% of sales tax charged by a municipality.
State Natural Gas Regulation Act (Nebraska) Nebraska Siting and Permitting Yes State/Province This act gives the Nebraska Public Service Commission authority to regulate natural gas utilities and pipelines within the state, except as provided for in the Nebraska Natural Gas Pipeline Safety Act of 1969. Some exemptions apply. The act also describes other requirements for natural gas utilities, including provisions regarding their interaction with the Public Service Commission, rates, property rights, and permitting for new construction.
Storm Water Management Plan Program (Nebraska) Nebraska Grant Program Yes Local This legislation implements the National Pollutant Discharge Elimination System Requirements, and encourages cities and counties to create stormwater management plans in order to receive grant funds under the program.
Surface Water Quality Standards (Nebraska) Nebraska Siting and Permitting Yes State/Province These regulations, promulgated by the Department of Environmental Quality, contain surface water quality standards, stream classifications, discussion of lakes and impounded basins, and water quality standards for wetlands.
Tax Increment Financing (TIF) (Nebraska) Nebraska PACE Financing Yes State/Province Tax Increment Financing (TIF) Nebraska is primarily designed to finance the public costs associated with a private development project. Essentially, the property tax increases resulting from a development are targeted to repay the public investment required by a project. Generally, TIF funds can be used for land acquisition, public improvements and amenities, infrastructure, and utilities.
Transportation of Natural Gas and Petroleum (Nebraska) Nebraska Siting and Permitting Yes State/Province This statute enables and regulates the exercise of eminent domain by persons, companies, corporations, or associations transporting crude oil, petroleum, gases, or other products within or through the state of Nebraska by pipeline.
Underground Storage of Natural Gas and Liquefied Petroleum Gas (Nebraska) Nebraska Siting and Permitting Yes State/Province This statute declares underground storage of natural gas and liquefied petroleum gas to be in the public interest if it promotes the conservation of natural gas and permits the accumulation of natural gas reserves. Under this statute, a person, partnership, limited liability company, corporation, association, or municipal corporation authorized to transport or distribute natural gas as a public utility within this state for ultimate public use or consumption may exercise the right of eminent domain in certain circumstances. This section also provides other regulations regarding property acquisition for these purposes.
Uranium Mining Tax (Nebraska) Nebraska Fees Yes State/Province This statute imposes and regulates a tax on all uranium severed from the soil of the state.
Water Appropriation Rights (Nebraska) Nebraska Siting and Permitting Yes State/Province Nebraska has a “first in time, first in right” appropriation policy in place for water withdrawal or use from natural sources. This policy states that the first person or entity using water for a beneficial purpose (e.g., commercial, personal, industrial) is entitled to keep using that water; the rights of subsequent water users follow a similar pattern, and only the remaining water may be used by “junior” users. Nebraska's law additionally states that water which is already appropriated is subject to further allocation for recovery and beneficial use, while unappropriated water is taken as the property of the public and dedicated to the use of the people of the state, subject to appropriation. In most cases, appropriated water may only be returned to the river or stream out of which it was taken. This section describes application procedures for water appropriation and other relevant regulations. .
Wellhead Protection Area Act (Nebraska) Nebraska Environmental Regulations Yes State/Province This section regulates activities which can occur on or below the land surface of the area surrounding a wellhead. The purpose of these regulations is to limit well contamination and preserve drinking water safety. The statute discusses the boundaries and designation of a wellhead, and grants authority to the Environmental Quality Council to adopt rules and regulations relevant to wellhead protection.
Wind Agreements (Nebraska) Nebraska Leasing Program Yes State/Province These regulations address leases or lease options securing land for the study or production of wind-generated energy. The regulations describe agreement terms, compliance, and a prohibition on land severance.
Wind Measurement Equipment: Registration (Nebraska) Nebraska Siting and Permitting Yes State/Province All wind measurement equipment associated with the development or study of wind-powered electric generation, whether owned or leased, shall be registered with the Department of Aeronautics if the equipment is at least fifty feet in height above the ground and is located outside the boundaries of any incorporated city or village. This section contains other provisions for registration and marking of wind equipment.
Worker Training Program (Nebraska) Nebraska Training/Technical Assistance
Workforce development
Yes State/Province The Worker Training Program is a business incentive program to support the retraining and upgrading of Nebraska’s current workforce. The amount of grant funding available quarterly is distributed on the basis of size of firm, type of industry, geographic location, and demand occupations that broaden the skill pool and benefit the local and state economy. Businesses must participating must match at least an equal amount to the funds provided by the program.