Nebraska 109th Legislature (2025-2026) Status: Enacted

LB 50 — Change provisions relating to the distribution of the nameplate capacity tax

Last action — Approved by Governor on June 4, 2025

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Legislature
  4. ✓
    To Executive
  5. 5
    Enacted

This bill has been enacted into law. Introduced January 09, 2025. Enacted.

Signed by Governor Jim Pillen (Republican) on June 06, 2025.

Prognosis

Likely to advance 74% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 3 sponsors

    1 primary, 2 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

41 added · 52 removed

Plain-language change summary

The recent amendments to Bill LB 50 adjust how tax revenues from renewable energy generation facilities are distributed. Specifically, the bill now clarifies that local taxing entities won't lose their eligibility for revenue distribution even if the value of personal property used in energy generation decreases to zero, as long as that property isn't entirely disposed of. This change is important because it ensures consistent funding for local governments that rely on these revenues, helping them better plan for future budgets and maintain services.

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LB50 LB50 2025 LEGISLATURE OF NEBRASKA ONE HUNDRED NINTH LEGISLATURE FIRST SESSION LEGISLATIVE BILL 50 FINAL READING   Introduced by DeKay, 40;
LB50 LB50 2025 LEGISLATIVE BILL 50 Approved by the Governor June 4, 2025   Introduced by DeKay, 40;
Read first time January 09, 2025 Committee:
  A BILL FOR AN ACT relating to revenue and taxation;
Revenue A BILL FOR AN ACT relating to revenue and taxation;
Be it enacted by the people of the State of Nebraska, -1- LB50 LB50 2025 Section 1.
Be it enacted by the people of the State of Nebraska, Section 1.
Each eligible entity's resulting fraction shall then be multiplied by the amount of revenue available for distribution pursuant to subdivision (1)(b) of this section distributed to the county treasurer by the department to -2- LB50 LB50 2025 determine the portion of such revenue due each local taxing entity.
Each eligible entity's resulting fraction shall then be multiplied by the amount of revenue available for distribution pursuant to subdivision (1)(b) of this section distributed to the county treasurer by the department to determine the portion of such revenue due each local taxing entity.
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View plain text versions (3)

How this bill changes current law

8 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill amends the distribution process of the nameplate capacity tax revenue to local taxing entities and repeals the original law.

  • 77-6204

    The county treasurer shall distribute all revenue received from the Department of Revenue pursuant to section 77-6203 as follows: → The county treasurer shall distribute all revenue received from the Department of Revenue pursuant to section 77-6203 as follows:

    This change clarifies the responsibility of the county treasurer in distributing revenue.

  • 77-6204

    Five percent of such revenue shall be distributed to the community college area in which the renewable energy generation facility is located; and → Five percent of such revenue shall be distributed to the community college area in which the renewable energy generation facility is located; and

    This maintains the requirement to distribute 5% of revenue to the community college area.

  • 77-6204

    The remainder of such revenue shall be distributed to local taxing entities which, but for such personal property tax exemption, would have received distribution of personal property tax revenue from depreciable personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source. → The remainder of such revenue shall be distributed to local taxing entities which, but for such personal property tax exemption, would have received distribution of personal property tax revenue from depreciable personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source.

    This retains the distribution of the remainder of revenue to local taxing entities.

  • 77-6204

    A local taxing entity's status as eligible for distribution under subdivision (1)(b) subsection (1) of this section shall not be affected when and if the net book value of personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source becomes zero. → A local taxing entity's status as eligible for distribution under subdivision (1)(b) of this section shall not be affected when and if the net book value of personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source becomes zero.

    This preserves eligibility for distribution regardless of the net book value becoming zero.

  • 77-6204

    A local taxing entity's status as eligible for distribution under such subdivision subsection shall be affected by the disposal of all of the exempt depreciable personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source. → A local taxing entity's status as eligible for distribution under such subdivision shall be affected by the disposal of all of the exempt depreciable personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source.

    This clarifies that disposal of property affects eligibility for distribution.

  • 77-6204

    The distribution to each eligible local taxing entity under subdivision (1)(b) of this section shall be calculated by determining the amount of taxes that the eligible local taxing entity levied during the taxable year and dividing this amount by the total tax levied by all of the eligible local taxing entities during the year. → The distribution to each eligible local taxing entity under subdivision (1)(b) of this section shall be calculated by determining the amount of taxes that the eligible local taxing entity levied during the taxable year and dividing this amount by the total tax levied by all of the eligible local taxing entities during the year.

    This specifies the method of calculation for revenue distribution.

  • 77-6204

    Each eligible entity's resulting fraction shall then be multiplied by the amount of revenue available for distribution pursuant to subdivision (1)(b) of this section distributed to the county treasurer by the department to determine the portion of such revenue due each local taxing entity. → Each eligible entity's resulting fraction shall then be multiplied by the amount of revenue available for distribution pursuant to subdivision (1)(b) of this section distributed to the county treasurer by the department to determine the portion of such revenue due each local taxing entity.

    This maintains the formula for distributions but clarifies the process.

  • 77-6204

    The Department of Revenue shall not retain any revenue collected pursuant to sections 77-6201 to 77-6204 for distribution, use, transfer, pledge, or allocation to or from the General Fund. → The Department of Revenue shall not retain any revenue collected pursuant to sections 77-6201 to 77-6204 for distribution, use, transfer, pledge, or allocation to or from the General Fund.

    This ensures that the Department of Revenue does not retain certain revenue.

Action History

  1. Approved by Governor on June 4, 2025

  2. Passed on Final Reading 45-3*-1

  3. President/Speaker signed

  4. Presented to Governor on May 30, 2025

  5. Placed on Final Reading

  6. Advanced to Enrollment and Review for Engrossment

  7. Placed on Select File

  8. Advanced to Enrollment and Review Initial

  9. Quick name added

  10. Speaker priority bill

  11. Placed on General File

  12. Notice of hearing for February 19, 2025

  13. Referred to Revenue Committee

  14. Murman name added

  15. Date of introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 46 not signed on · 3 voted No

Sponsors (1)

Co-sponsors (2)

Not signed on (46)

46 members have not signed on to this bill.

Show all 46 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed on Final Reading 45-3*-1

Passed 45 Yea · 3 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 45301
Total 45301
% of votes cast 92%6%0%2%
How each member voted (49)
Member Party Vote
McKeon — Yea
Meyer — Yea
Ashlei Spivey — Yea
Barry DeKay — Yea
Beau Ballard — Yea
Ben Hansen — Yea
Bob Andersen — Yea
Bob Hallstrom — Yea
Brian Hardin — Yea
Carolyn Bosn — Yea
Christy Armendariz — Yea
Dan Lonowski — Yea
Dan Quick — Yea
Danielle Conrad — Nay
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Yea
Eliot Bostar — Yea
George Dungan — Yea
Jana Hughes — Yea
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Yea
John Fredrickson — Yea
Kathleen Kauth — Yea
Loren Lippincott — Yea
Machaela Cavanaugh — Yea
Margo Juarez — Yea
Megan Hunt — Not Voting
Merv Riepe — Yea
Mike Jacobson — Yea
Mike Moser — Yea
Myron Dorn — Yea
Paul Strommen — Yea
R. Brad von Gillern — Yea
Rick Holdcroft — Yea
Rita Sanders — Yea
Robert Clements — Yea
Robert Dover — Yea
Stan Clouse — Yea
Tanya Storer — Nay
Teresa Ibach — Yea
Terrell McKinney — Nay
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Yea

Official roll call →

Advanced to Enrollment and Review Initial

Passed 38 Yea · 0 Nay · 11 Other
Party YeaNayPresentNot Voting
Unaffiliated 380011
Total 380011
% of votes cast 78%0%0%22%
How each member voted (49)
Member Party Vote
Meyer — Yea
McKeon — Not Voting
Ashlei Spivey — Not Voting
Barry DeKay — Yea
Beau Ballard — Yea
Ben Hansen — Yea
Bob Andersen — Yea
Bob Hallstrom — Yea
Brian Hardin — Yea
Carolyn Bosn — Yea
Christy Armendariz — Yea
Dan Lonowski — Yea
Dan Quick — Yea
Danielle Conrad — Not Voting
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Yea
Eliot Bostar — Yea
George Dungan — Not Voting
Jana Hughes — Yea
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Yea
John Fredrickson — Yea
Kathleen Kauth — Yea
Loren Lippincott — Yea
Machaela Cavanaugh — Not Voting
Margo Juarez — Yea
Megan Hunt — Not Voting
Merv Riepe — Yea
Mike Jacobson — Yea
Mike Moser — Yea
Myron Dorn — Yea
Paul Strommen — Yea
R. Brad von Gillern — Yea
Rick Holdcroft — Yea
Rita Sanders — Yea
Robert Clements — Yea
Robert Dover — Yea
Stan Clouse — Yea
Tanya Storer — Not Voting
Teresa Ibach — Yea
Terrell McKinney — Not Voting
Tom Brandt — Yea
Tony Sorrentino — Not Voting
Victor Rountree — Not Voting
Wendy DeBoer — Not Voting

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors LB 50?
LB 50 is sponsored by Barry DeKay, Dan Quick, and Dave Murman.
What is the current status of LB 50?
This bill has been enacted into law. Introduced January 09, 2025. Enacted.
Where can I track LB 50?
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