Change provisions related to penalties, proceeds, and distributed revenue of the nameplate capacity tax

Summary

The bill changes Nebraska’s nameplate capacity tax on renewable energy generators, establishing a $3,518 per megawatt rate, new reporting rules, and penalties for late filings. It directs most of the tax proceeds to the county where the facility is located, with 5% earmarked for the local community college and the remainder shared among local taxing districts that would have received personal‑property tax revenue. The changes apply to new and existing facilities, with exemptions for government‑owned or customer‑generator sites.

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