Nebraska Revised Statutes

Neb. Rev. Stat. § 77-6201 (2026)

Legislative findings and declarations

✓ current as of July 2026
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The Legislature finds and declares:

(1) The purpose of the nameplate capacity tax levied under section 77-6203 is to replace property taxes currently imposed on renewable energy infrastructure and depreciated over a short period of time in a way that causes local budgeting challenges and increases upfront costs for renewable energy developers;

(2) The nameplate capacity tax should be competitive with taxes imposed directly and indirectly on renewable energy generation and development in other states;

(3) The nameplate capacity tax should be fair and nondiscriminatory when compared with other taxes imposed on other industries in the state; and

(4) The nameplate capacity tax should not be singled out as a source of General Fund revenue during times of economic hardship.

Notes of Decisions
Cited in 1 case, 2013–2013 · leading case: Banks v. Heineman, 837 N.W.2d 70 (Neb. 2013).
Banks v. Heineman, 837 N.W.2d 70 (Neb. 2013). · cites it 4× “1048 (codified at Neb. Rev. Stat. §§ 77-6201 to 77-6204 (Cum.”
Neb. Rev. Stat. § 77-6201(1): 1 case
Banks v. Heineman, 837 N.W.2d 70 (Neb. 2013). “1048 (codified at Neb. Rev. Stat. §§ 77-6201 to 77-6204 (Cum.”
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