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

LB 1010 — Adopt the Large Load Customer Regulation Act, provide for eminent domain relating to energy storage and regulation and taxation of energy storage resources, and change provisions relating to cryptocurrency mining operations and data centers

Last action — Presented to Governor on April 10, 2026

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

This bill has been enacted into law. Introduced January 13, 2026. Enacted.

Signed by Governor Jim Pillen (Republican) on April 17, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 54% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Mixed recorded votes

    2 passed, 4 failed in recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

969 added · 1122 removed

Plain-language change summary

The recent amendment to Bill LB 1010 introduces the Large Load Customer Regulation Act, which focuses on managing large energy consumers, specifically those requiring over twenty megawatts of electricity at a single site. It also establishes new regulations regarding energy storage, cryptocurrency mining, and data centers. One significant change includes provisions for energy storage resources and a tax based on their capacity. These updates are crucial as they aim to better regulate energy use and support infrastructure as the demand for electricity grows, particularly from large-scale operations.

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ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 E AND R AMENDMENTS TO LB 1010   Introduced by Guereca, 7, Chairman Enrollment and Review 1.
LB1010 LB1010 2026 LEGISLATIVE BILL 1010 Approved by the Governor April 14, 2026   Introduced by Brandt, 32.
Strike the original sections and insert the following new sections:
  A BILL FOR AN ACT relating to electricity;
Section 1.
to amend sections 70-670 and 70-1012.01, Reissue Revised Statutes of Nebraska, sections 70-704, 77-6202, and 77-6203, Revised Statutes Cumulative Supplement, 2024, and sections 13-518, 70-1001.01, 70-1012, 70-1015, 70-1506, 77-202, and 77-6204, Revised Statutes Supplement, 2025;
Sections 1 to 4 of this act shall be known and may be cited as the Large Load Customer Regulation Act.
to adopt the Large Load Customer Regulation Act;
to change provisions relating to restricted funds;
to provide for eminent domain relating to energy storage;
to provide for storage of electric energy under the Electric Cooperative Corporation Act;
to define and redefine terms;
to change application, notice, filing, exemption, and violation provisions, and provide for certain energy storage resources relating to certain electric suppliers;
to change provisions relating to cryptocurrency mining operations and data centers;
to provide requirements relating to data centers;
to provide for a nameplate capacity tax for energy storage resources;
to harmonize provisions;
and to repeal the original sections.
Be it enacted by the people of the State of Nebraska, Section 1.
 Sections 1 to 4 of this act shall be known and may be cited as the Large Load Customer Regulation Act.
-1- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 (a) A requirement for each large load customer to disclose to the interconnecting public power supplier whether the customer is pursuing a substantially similar request for electric service the approval of which would result in the customer materially changing, delaying, or withdrawing the interconnection request.
(a) A requirement for each large load customer to disclose to the interconnecting public power supplier whether the customer is pursuing a substantially similar request for electric service the approval of which would result in the customer materially changing, delaying, or withdrawing the interconnection request.
(2) A public power supplier is authorized to establish or negotiate rates, charges, and operating standards for each large load customer that fairly allocate electricity system costs to the large load customer and also mitigate (a) operational and resource adequacy risks and (b) financial risks to other customers, without regard to the requirements of -2- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 section 70-655.
(2) A public power supplier is authorized to establish or negotiate rates, charges, and operating standards for each large load customer that fairly allocate electricity system costs to the large load customer and also mitigate (a) operational and resource adequacy risks and (b) financial risks to other customers, without regard to the requirements of section 70-655.
(1) Procure demand response, reductions, and load flexibility from large load customers;
(1) Procure demand response, reductions, and load flexibility from large -1- LB1010 LB1010 2026 load customers;
-3- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 (2) Capital improvements means (a) acquisition of real property or (b) acquisition, construction, or extension of any improvements on real property;
(2) Capital improvements means (a) acquisition of real property or (b) acquisition, construction, or extension of any improvements on real property;
Funds -4- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 received pursuant to the nameplate capacity tax levied under section 77-6203 for the first five years after a renewable energy generation facility or energy storage resource has been commissioned are nonrestricted funds;
Funds received pursuant to the nameplate capacity tax levied under section 77-6203 for the first five years after a renewable energy generation facility or energy storage resource has been commissioned are nonrestricted funds;
70-670 (1) In addition to any other rights and powers conferred upon any district organized under or subject to Chapter 70, article 6, each such district shall have and exercise the power of eminent domain to acquire from any person, firm, association, or private corporation any and all property owned, used, or operated, or useful for operation, in the generation, transmission, storage, or distribution of electrical energy, including an existing electric utility system or any part thereof.
70-670 (1) In addition to any other rights and powers conferred upon any district organized under or subject to Chapter 70, article 6, each such district shall have and exercise the power of eminent domain to acquire from any person, firm, association, or private corporation any and all property owned, used, or operated, or useful for operation, in the generation, transmission, storage, or distribution of electrical energy, including an existing electric utility system or any part thereof.
The procedure to condemn property shall be exercised in the -5- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 manner set forth in Chapter 76, article 7.
The procedure to condemn property shall be exercised in the manner set forth in Chapter 76, article 7.
(2) In the case of the acquisition through the exercise of the power of eminent domain of an existing electric utility system or part thereof, the Attorney General shall, upon request of any district, represent such district in the institution and prosecution of condemnation proceedings.
(2) In the case of the acquisition through the exercise of the power of -2- LB1010 LB1010 2026 eminent domain of an existing electric utility system or part thereof, the Attorney General shall, upon request of any district, represent such district in the institution and prosecution of condemnation proceedings.
(4) No property owned, used, or operated as part of a privately developed renewable energy generation facility meeting the requirements of section 70-1014.02 shall be subject to eminent domain by any consumer- owned electric supplier operating in the State of Nebraska.
(4) No property owned, used, or operated as part of a privately developed renewable energy generation facility meeting the requirements of section 70-1014.02 shall be subject to eminent domain by any consumer-owned electric supplier operating in the State of Nebraska.
(6) to purchase, receive, lease as lessee, or in any other manner acquire, own, -6- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 hold, maintain, sell, exchange, and use any and all real and personal property or any interest therein for the purposes expressed herein;
(6) to purchase, receive, lease as lessee, or in any other manner acquire, own, hold, maintain, sell, exchange, and use any and all real and personal property or any interest therein for the purposes expressed herein;
and (17) to do and perform, either for itself or its members or for any other corporation organized under the Electric Cooperative Corporation Act or for the members thereof, any and all acts and things and to have and exercise any and all powers as may be necessary, convenient, or -7- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 appropriate to effectuate the purpose for which the corporation is organized.
and (17) to do and perform, either for itself or its members or for any other corporation organized under the Electric Cooperative Corporation Act or for the members thereof, any and all acts and things and to have and exercise any and all powers as may be necessary, convenient, or appropriate to effectuate the purpose for which the corporation is organized.
and (c) Has a maximum limit of electricity output that, aggregated with a co-located generation facility, is collectively limited to the nameplate capacity of such generation facility;
and (c) Has a maximum limit of electricity output that, aggregated with a co- located generation facility, is collectively limited to the nameplate capacity of such generation facility;
(5) (4) Direct-current, fast-charging station means a publicly -8- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 available charging system capable of delivering at least fifty kilowatts of direct-current electrical power to an electric vehicle's rechargeable battery at a voltage of two hundred volts or greater;
-3- LB1010 LB1010 2026 (5) (4) Direct-current, fast-charging station means a publicly available charging system capable of delivering at least fifty kilowatts of direct- current electrical power to an electric vehicle's rechargeable battery at a voltage of two hundred volts or greater;
(6) (5) Direct-current, fast-charging station operator means a person, partnership, corporation, or other business entity that operates a direct-current, fast-charging station open to the public.
(6) (5) Direct-current, fast-charging station operator means a person, partnership, corporation, or other business entity that operates a direct- current, fast-charging station open to the public.
802.211(b)(3), as such -9- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 regulation existed on January 1, 2025;
802.211(b)(3), as such regulation existed on January 1, 2025;
(15) (13) Regional transmission organization means an entity independent from those entities generating or marketing electricity at -10- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 wholesale or retail, which has operational control over the electric transmission lines in a designated geographic area in order to reduce constraints in the flow of electricity and ensure that all power suppliers have open access to transmission lines for the transmission of electricity;
(15) (13) Regional transmission organization means an entity independent from those entities generating or marketing electricity at wholesale or retail, which has operational control over the electric transmission lines in a designated geographic area in order to reduce constraints in the flow of electricity and ensure that all power suppliers have open access to transmission lines for the transmission of electricity;
and (19) (17) Unbundled retail rates means the separation of utility bills into the individual price components for which an electric supplier charges its retail customers, including, but not limited to, the separate charges for the generation, transmission, and distribution of electricity.
and (19) (17) Unbundled retail rates means the separation of utility bills into the individual price components for which an electric supplier charges its retail customers, including, but not limited to, the separate charges for the -4- LB1010 LB1010 2026 generation, transmission, and distribution of electricity.
70-1012 (1) Before any electric generation facilities, any energy storage resources, or any transmission lines or related facilities -11- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 carrying more than seven hundred volts are constructed or acquired by any supplier, an application, filed with the board and containing such information as the board shall prescribe, shall be approved by the board, except that such approval shall not be required (a) for the construction or acquisition of a transmission line extension or related facilities within a supplier's own service area or for the construction or acquisition of a line not exceeding one-half mile outside its own service area when all owners of electric lines located within one-half mile of the extension consent thereto in writing and such consents are filed with the board, (b) for any generation facility when the board finds that (i) such facility is being constructed or acquired to replace a generating plant owned by an individual municipality or registered group of municipalities with a capacity not greater than that of the plant being replaced, (ii) such facility will generate less than twenty-five thousand kilowatts of electric energy at rated capacity, and (iii) the applicant will not use the plant or transmission capacity to supply wholesale power to customers outside the applicant's existing retail service area or chartered territory, (c) for acquisition of transmission lines or related facilities, within the state, carrying one hundred fifteen thousand volts or less, if the current owner of the transmission lines or related facilities notifies the board of the lines or facilities involved in the transaction and the parties to the transaction, or (d) for the construction of a qualified facility as defined in section 70-2002.
70-1012 (1) Before any electric generation facilities, any energy storage resources, or any transmission lines or related facilities carrying more than seven hundred volts are constructed or acquired by any supplier, an application, filed with the board and containing such information as the board shall prescribe, shall be approved by the board, except that such approval shall not be required (a) for the construction or acquisition of a transmission line extension or related facilities within a supplier's own service area or for the construction or acquisition of a line not exceeding one-half mile outside its own service area when all owners of electric lines located within one-half mile of the extension consent thereto in writing and such consents are filed with the board, (b) for any generation facility when the board finds that (i) such facility is being constructed or acquired to replace a generating plant owned by an individual municipality or registered group of municipalities with a capacity not greater than that of the plant being replaced, (ii) such facility will generate less than twenty-five thousand kilowatts of electric energy at rated capacity, and (iii) the applicant will not use the plant or transmission capacity to supply wholesale power to customers outside the applicant's existing retail service area or chartered territory, (c) for acquisition of transmission lines or related facilities, within the state, carrying one hundred fifteen thousand volts or less, if the current owner of the transmission lines or related facilities notifies the board of the lines or facilities involved in the transaction and the parties to the transaction, or (d) for the construction of a qualified facility as defined in section 70-2002.
(2)(a) Before any electric supplier commences construction of or acquires an electric generation facility, energy storage resource, or transmission lines or related facilities carrying more than seven hundred volts that will be or are located within a ten-mile radius of a military installation, the owner of such facility, resource, transmission lines, or related facilities shall provide written notice certifying to the board that such facility, resource, or facilities contain no electronic- related equipment or electronic-related components manufactured by any -12- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 foreign adversary.
(2)(a) Before any electric supplier commences construction of or acquires an electric generation facility, energy storage resource, or transmission lines or related facilities carrying more than seven hundred volts that will be or are located within a ten-mile radius of a military installation, the owner of such facility, resource, transmission lines, or related facilities shall provide written notice certifying to the board that such facility, resource, or facilities contain no electronic-related equipment or electronic-related components manufactured by any foreign adversary.
(3)(a) Before any electric supplier that is not exempt from subdivision (2)(a) of this section commences construction of or acquires an electric generation facility or transmission lines or related facilities carrying more than seven hundred volts that will be or are located within a ten-mile radius of a military installation, the electric supplier shall, following consultation with such supplier's vendors, submit a one-time written notice to the board certifying that such facility or facilities continually contain no electronic-related equipment or electronic-related components manufactured by any foreign adversary.
(3)(a) Before any electric supplier that is not exempt from subdivision (2)(a) of this section commences construction of or acquires an electric generation facility or transmission lines or related facilities carrying more than seven hundred volts that will be or are located within a ten-mile radius of a military installation, the electric supplier shall, following consultation with such supplier's vendors, submit a one-time written notice to the board certifying that such facility or facilities continually contain no electronic- related equipment or electronic-related components manufactured by any foreign adversary.
(4) Notwithstanding subsections (2) and (3) of this section, an electric supplier required to provide certification under subsection (2) of this section may use electronic-related equipment or electronic- related components manufactured by a foreign adversary if the board preapproves the use of such equipment or components after finding that:
(4) Notwithstanding subsections (2) and (3) of this section, an electric supplier required to provide certification under subsection (2) of this section may use electronic-related equipment or electronic-related components manufactured by a foreign adversary if the board preapproves the use of such equipment or components after finding that:
and (b) Not procuring or using such equipment or components would cause -13- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 a greater harm to the state or residents of the state than the harm associated with the equipment or components.
and (b) Not procuring or using such equipment or components would cause a greater harm to the state or residents of the state than the harm associated with the equipment or components.
(b) The private electric supplier has obtained written consent from each electric supplier that will have any part of the energy storage resource located in its chartered territory or retail service area and any other electric supplier that will be interconnected with the private electric supplier at a substation or switchyard that contains facilities rated at one hundred kilovolts or greater.
(b) The private electric supplier has obtained written consent from each electric supplier that will have any part of the energy storage resource located in its chartered territory or retail service area and any other electric supplier that will be interconnected with the private electric supplier at a substation or switchyard that contains facilities rated at one -5- LB1010 LB1010 2026 hundred kilovolts or greater.
The agreement shall address construction, ownership, operation, and maintenance of such additions or -14- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 upgrades to the transmission facilities as required for the energy storage resource.
The agreement shall address construction, ownership, operation, and maintenance of such additions or upgrades to the transmission facilities as required for the energy storage resource.
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-15- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 (9) (5) A privately developed renewable energy generation facility is exempt from this section if it complies with section 70-1014.02.
(9) (5) A privately developed renewable energy generation facility is exempt from this section if it complies with section 70-1014.02.
-16- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 70-1015 (1) If any supplier violates Chapter 70, article 10, by either (a) commencing the construction or finalizing or attempting to finalize the acquisition of any generation facilities, any energy storage resources, any transmission lines, or any related facilities without first providing notice or obtaining board approval, whichever is required, or (b) serving or attempting to serve at retail any customers located in Nebraska or any wholesale customers in violation of section 70-1002.02, such construction, acquisition, or service of such customers shall be enjoined in an action brought in the name of the State of Nebraska until such supplier has complied with Chapter 70, article 10.
70-1015 (1) If any supplier violates Chapter 70, article 10, by either (a) commencing the construction or finalizing or attempting to finalize the acquisition of any generation facilities, any energy storage resources, any transmission lines, or any related facilities without first providing notice or obtaining board approval, whichever is required, or (b) serving or attempting to serve at retail any customers located in Nebraska or any wholesale customers in violation of section 70-1002.02, such construction, acquisition, or service of such customers shall be enjoined in an action brought in the name of the State of Nebraska until such supplier has complied with Chapter 70, article 10.
The private electric supplier shall have twenty days from the date on which the notice is received in which to submit the notice and certification described in such subdivisions and to pay the fine.
The private electric supplier shall have -6- LB1010 LB1010 2026 twenty days from the date on which the notice is received in which to submit the notice and certification described in such subdivisions and to pay the fine.
If the private electric supplier fails to submit a notice and certification compliant with subsection (2) of section 70-1014.02 and pay the fine within twenty days after the date on which the private electric supplier receives the notice from the executive director of the board, the private electric supplier shall immediately cease construction or operation of the privately developed renewable energy generation facility -17- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 and any associated energy storage resource.
If the private electric supplier fails to submit a notice and certification compliant with subsection (2) of section 70-1014.02 and pay the fine within twenty days after the date on which the private electric supplier receives the notice from the executive director of the board, the private electric supplier shall immediately cease construction or operation of the privately developed renewable energy generation facility and any associated energy storage resource.
If the private electric supplier does not accept the certified mail sent pursuant to such subsection, the executive director shall send a second notice to the private electric supplier by first-class United States mail.
If the private electric supplier does not accept the certified mail sent pursuant to such subsection, the executive director shall send a second notice to the private electric supplier by first- class United States mail.
All costs of the hearing shall be paid by the private electric supplier if (a) the board determines that the private electric supplier commenced construction of the privately developed renewable energy generation facility and any associated energy storage resource less than thirty days prior to submitting the written notice and certification required pursuant to subsection (2) of section 70-1014.02 or (b) the private electric supplier withdraws its request for hearing -18- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 prior to the board issuing its decision.
All costs of the hearing shall be paid by the private electric supplier if (a) the board determines that the private electric supplier commenced construction of the privately developed renewable energy generation facility and any associated energy storage resource less than thirty days prior to submitting the written notice and certification required pursuant to subsection (2) of section 70-1014.02 or (b) the private electric supplier withdraws its request for hearing prior to the board issuing its decision.
(2) A public power supplier may impose requirements on any cryptocurrency mining operation or data center for the cost of -19- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 infrastructure upgrades necessitated by such operation or center operations, including, but not limited to:
(2) A public power supplier may impose requirements on any cryptocurrency mining operation or data center for the cost of infrastructure upgrades necessitated by such operation or center operations, including, but not limited to:
(5) Any person intending to install a cryptocurrency mining operation or data center is responsible for notifying the local public power supplier of such intent, and such operation or center is subject to the interconnection requirements of such supplier.
(5) Any person intending to install a cryptocurrency mining operation or -7- LB1010 LB1010 2026 data center is responsible for notifying the local public power supplier of such intent, and such operation or center is subject to the interconnection requirements of such supplier.
-20- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 (h) Any incentive payments for the data center under the ImagiNE Nebraska Act and the Nebraska Advantage Act;
(h) Any incentive payments for the data center under the ImagiNE Nebraska Act and the Nebraska Advantage Act;
(7) (6) Each public power supplier shall make available to the public on the supplier's website the number of cryptocurrency mining operations under the jurisdiction of the supplier and the annual energy usage of each operation.
(7) The owner or operator of a data center shall:
(8) (7) A cryptocurrency mining operation shall allow a public power supplier to interrupt such operation's electric service according to such supplier's established rate schedules and policies.
(a) Bear all decommissioning costs of such data center;
and (b) Enter into a community benefit agreement with communities affected by the data center.
(8) (6) Each public power supplier shall make available to the public on the supplier's website the number of cryptocurrency mining operations under the jurisdiction of the supplier and the annual energy usage of each operation.
(9) (7) A cryptocurrency mining operation shall allow a public power supplier to interrupt such operation's electric service according to such supplier's established rate schedules and policies.
77-202 (1) The following property shall be exempt from property taxes:
77-202 (1) The following property shall be exempt from property taxes:
If the property to be beneficially owned by a governmental subdivision has a total acquisition cost that exceeds the threshold amount or will be used as the site of a public building with a total estimated construction cost that exceeds the threshold amount, then such property shall qualify -21- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 for an exemption under this section only if the question of acquiring such property or constructing such public building has been submitted at a primary, general, or special election held within the governmental subdivision and has been approved by the voters of the governmental subdivision.
If the property to be beneficially owned by a governmental subdivision has a total acquisition cost that exceeds the threshold amount or will be used as the site of a public building with a total estimated construction cost that exceeds the threshold amount, then such property shall qualify for an exemption under this section only if the question of acquiring such property or constructing such public building has been submitted at a primary, general, or special election held within the governmental subdivision and has been approved by the voters of the governmental subdivision.
Except as provided in Article VIII, section 11, of the Constitution of Nebraska, the payment in lieu of taxes shall be based on the proportionate share of the cost of providing public safety, rescue, or emergency services and road or street construction or maintenance services unless a general policy is adopted by the governing body of the -22- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 governmental subdivision providing such services which provides for a different method of determining the amount of the payment in lieu of taxes.
Except as provided in Article VIII, section 11, of the Constitution of Nebraska, the payment in lieu of taxes shall be based on the proportionate share of the cost of providing public safety, rescue, or emergency services and road or street construction or maintenance services unless a general policy is adopted by the governing body of the governmental subdivision providing such services which provides for a different method of determining the amount of the payment in lieu of taxes.
(c) Property owned by and used exclusively for agricultural and horticultural societies;
-8- LB1010 LB1010 2026 (c) Property owned by and used exclusively for agricultural and horticultural societies;
and (B) Charitable organization includes (I) an organization operated exclusively for the purpose of the mental, social, or physical benefit of the public or an indefinite number of persons and (II) a fraternal -23- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 benefit society organized and licensed under sections 44-1072 to 44-10,109.
and (B) Charitable organization includes (I) an organization operated exclusively for the purpose of the mental, social, or physical benefit of the public or an indefinite number of persons and (II) a fraternal benefit society organized and licensed under sections 44-1072 to 44-10,109.
For purposes of this subdivision, skilled nursing facility has the same meaning as in section 71-429, nursing facility has the same meaning as in section 71-424, and assisted- living facility has the same meaning as in section 71-5903.
For purposes of this subdivision, skilled nursing facility has the same meaning as in section 71-429, nursing facility has the same meaning as in section 71-424, and assisted-living facility has the same meaning as in section 71-5903.
-24- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 (3) Tangible personal property which is not depreciable tangible personal property as defined in section 77-119 shall be exempt from property tax.
(3) Tangible personal property which is not depreciable tangible personal property as defined in section 77-119 shall be exempt from property tax.
Any depreciable tangible personal property used directly in the generation of electricity using solar, biomass, or landfill gas as the fuel source shall be exempt from the property tax levied on depreciable tangible personal property if such depreciable tangible personal property -25- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 was installed on or after January 1, 2016, and has a nameplate capacity of one hundred kilowatts or more.
Any depreciable tangible personal property used directly in the generation of electricity using solar, biomass, or landfill gas as the fuel source shall be exempt from the property tax levied on depreciable tangible personal property if such depreciable tangible personal property was installed on or after January 1, 2016, and has a nameplate capacity of one hundred kilowatts or more.
Depreciable tangible personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source includes, but is not limited to, wind turbines, rotors and blades, towers, solar panels, 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.
Depreciable tangible personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source includes, but is not limited to, wind turbines, rotors and blades, towers, solar panels, trackers, generating equipment, transmission components, substations, supporting structures or racks, inverters, and other system -9- LB1010 LB1010 2026 components such as wiring, control systems, switchgears, and generator step-up transformers.
(12) (11) For tax years prior to tax year 2020, each person who owns -26- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 property required to be reported to the county assessor under section 77-1201 shall be allowed an exemption amount as provided in the Personal Property Tax Relief Act.
(12) (11) For tax years prior to tax year 2020, each person who owns property required to be reported to the county assessor under section 77-1201 shall be allowed an exemption amount as provided in the Personal Property Tax Relief Act.
or (ii) Deployed in a qualified census tract located within the corporate limits of a city of the metropolitan class and being utilized to provide end-users with access to the Internet at speeds of at least one hundred megabits per second for downloading and at least one hundred megabits per second for uploading.
or (ii) Deployed in a qualified census tract located within the corporate limits of a city of the metropolitan class and being utilized to provide end- users with access to the Internet at speeds of at least one hundred megabits per second for downloading and at least one hundred megabits per second for uploading.
(ii) Broadband equipment means machinery or equipment used to -27- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 provide broadband communications service and includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband communications service.
(ii) Broadband equipment means machinery or equipment used to provide broadband communications service and includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband communications service.
and (iii) Qualified census tract means a qualified census tract as defined in 26 U.S.C.
and (iii) Qualified census tract means a qualified census tract as defined in U.S.C.
(3) (2) Nameplate capacity means the capacity of (a) a renewable energy generation facility to generate electricity as measured in -28- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 megawatts, including fractions of a megawatt, or (b) an energy storage resource to store electricity as measured in megawatts, including fractions of a megawatt.
(3) (2) Nameplate capacity means the capacity of (a) a renewable energy generation facility to generate electricity as measured in megawatts, including fractions of a megawatt, or (b) an energy storage resource to store electricity as measured in megawatts, including fractions of a megawatt.
Nameplate capacity shall be determined based on the facility's alternating current capacity of the facility or resource;
Nameplate capacity -10- LB1010 LB1010 2026 shall be determined based on the facility's alternating current capacity of the facility or resource;
(3) No tax levied pursuant to this section shall be construed to constitute restricted funds as defined in section 13-518 for the first -29- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 five years after the renewable energy generation facility or energy storage resource is commissioned.
(3) No tax levied pursuant to this section shall be construed to constitute restricted funds as defined in section 13-518 for the first five years after the renewable energy generation facility or energy storage resource is commissioned.
(ii) In the first year in which a renewable energy generation -30- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 facility or energy storage resource is taxed or in any year in which additional commissioned nameplate capacity is added to a renewable energy generation facility or energy storage resource, the taxes on the initial or additional nameplate capacity shall be prorated for the number of days remaining in the calendar year.
(ii) In the first year in which a renewable energy generation facility or energy storage resource is taxed or in any year in which additional commissioned nameplate capacity is added to a renewable energy generation facility or energy storage resource, the taxes on the initial or additional nameplate capacity shall be prorated for the number of days remaining in the calendar year.
(7) Failure to file a report required by subsection (6) of this section, filing such report late, failure to pay taxes due, or underpayment of such taxes shall result in a penalty of five percent of -31- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 the amount due being imposed for each quarter the report is overdue or the payment is delinquent, except that the penalty shall not exceed ten thousand dollars.
(7) Failure to file a report required by subsection (6) of this section, -11- LB1010 LB1010 2026 filing such report late, failure to pay taxes due, or underpayment of such taxes shall result in a penalty of five percent of the amount due being imposed for each quarter the report is overdue or the payment is delinquent, except that the penalty shall not exceed ten thousand dollars.
(2) A local taxing entity's status as eligible for distribution under subdivision (1)(b) of this section shall not be affected when and if (a) 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 or (b) the net book value of personal -32- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 property used in the storage of electricity by an energy storage resource becomes zero.
(2) A local taxing entity's status as eligible for distribution under subdivision (1)(b) of this section shall not be affected when and if (a) 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 or (b) the net book value of personal property used in the storage of electricity by an energy storage resource becomes zero.
2.
-12-
On page 1, strike beginning with "electricity" in line 1 through line 11 and insert "electricity;
to amend sections 70-670 and 70-1012.01, Reissue Revised Statutes of Nebraska, sections 70-704, 77-6202, and 77-6203, Revised Statutes Cumulative Supplement, 2024, and sections 13-518, 70-1001.01, 70-1012, 70-1015, 70-1506, 77-202, and 77-6204, -33- ER147 ER147 LB1010 LB1010 AJC - 03/17/2026 AJC - 03/17/2026 Revised Statutes Supplement, 2025;
to adopt the Large Load Customer Regulation Act;
to change provisions relating to restricted funds;
to provide for eminent domain relating to energy storage;
to provide for storage of electric energy under the Electric Cooperative Corporation Act;
to define and redefine terms;
to change application, notice, filing, exemption, and violation provisions, and provide for certain energy storage resources relating to certain electric suppliers;
to change provisions relating to cryptocurrency mining operations and data centers;
to provide requirements relating to data centers;
to provide for a nameplate capacity tax for energy storage resources;
to harmonize provisions;
and to repeal the original sections.
-34-
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Action History

  1. Presented to Governor on April 10, 2026

  2. Approved by Governor on April 14, 2026

  3. Provisions/portions of LB1064 amended into LB1010 by AM2422

  4. Provisions/portions of LB1111 amended into LB1010 by AM2422

  5. Provisions/portions of LB1193 amended into LB1010 by AM2387

  6. Dispensing of reading at large approved

  7. Passed on Final Reading 49-0-0

  8. President/Speaker signed

  9. Placed on Final Reading

  10. Enrollment and Review ER147 adopted

  11. Kauth FA666 withdrawn

  12. Cavanaugh, M. AM2910 adopted

  13. Advanced to Enrollment and Review for Engrossment

  14. Cavanaugh, M. AM2910 filed

  15. Placed on Select File with ER147

  16. Enrollment and Review ER147 filed

  17. Brandt AM2387 adopted

  18. Prokop AM2517 to AM2422 filed

  19. Prokop AM2517 lost

  20. Natural Resources AM2422 adopted

  21. Brandt FA1016 withdrawn

  22. Advanced to Enrollment and Review Initial

  23. Brandt AM2387 to AM2422 filed

  24. Placed on General File with AM2422

  25. Natural Resources AM2422 filed

  26. Brandt FA1016 filed

  27. Natural Resources priority bill

  28. Notice of hearing for February 11, 2026

  29. Rereferred to Natural Resources Committee

  30. Referred to Judiciary Committee

  31. Kauth FA666 filed

  32. Date of introduction

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 48 not signed on · 15 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (48)

48 members have not signed on to this bill.

Show all 48 →

"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 49-0-0

Passed 49 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 49000
Total 49000
% of votes cast 100%0%0%0%
How each member voted (49)
Member Party Vote
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 — Yea
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Yea
Eliot Bostar — Yea
Fred Meyer — Yea
George Dungan — Yea
Glen Meyer — 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 — Yea
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 — Yea
Teresa Ibach — Yea
Terrell McKinney — Yea
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Yea

Official roll call →

Cavanaugh, M. AM2910 adopted

Failed 33 Yea · 2 Nay · 14 Other
Party YeaNayPresentNot Voting
Unaffiliated 332014
Total 332014
% of votes cast 67%4%0%29%
How each member voted (49)
Member Party Vote
Ashlei Spivey — Yea
Barry DeKay — Yea
Beau Ballard — Not Voting
Ben Hansen — Not Voting
Bob Andersen — Nay
Bob Hallstrom — Not Voting
Brian Hardin — Not Voting
Carolyn Bosn — Not Voting
Christy Armendariz — Not Voting
Dan Lonowski — Yea
Dan Quick — Yea
Danielle Conrad — Yea
Dave Murman — Not Voting
Dave Wordekemper — Yea
Dunixi Guereca — Not Voting
Eliot Bostar — Yea
Fred Meyer — Not Voting
George Dungan — Yea
Glen Meyer — Yea
Jana Hughes — Yea
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Not Voting
John Cavanaugh — Yea
John Fredrickson — Yea
Kathleen Kauth — Not Voting
Loren Lippincott — Yea
Machaela Cavanaugh — Not Voting
Margo Juarez — Yea
Megan Hunt — Yea
Merv Riepe — Yea
Mike Jacobson — Nay
Mike Moser — Yea
Myron Dorn — Yea
Paul Strommen — Yea
R. Brad von Gillern — Yea
Rick Holdcroft — Yea
Rita Sanders — Yea
Robert Clements — Not Voting
Robert Dover — Not Voting
Stan Clouse — Yea
Tanya Storer — Yea
Teresa Ibach — Yea
Terrell McKinney — Yea
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Yea

Official roll call →

Natural Resources AM2422 adopted

Failed 26 Yea · 0 Nay · 23 Other
Party YeaNayPresentNot Voting
Unaffiliated 260023
Total 260023
% of votes cast 53%0%0%47%
How each member voted (49)
Member Party Vote
Ashlei Spivey — Not Voting
Barry DeKay — Yea
Beau Ballard — Not Voting
Ben Hansen — Not Voting
Bob Andersen — Yea
Bob Hallstrom — Yea
Brian Hardin — Not Voting
Carolyn Bosn — Yea
Christy Armendariz — Not Voting
Dan Lonowski — Not Voting
Dan Quick — Not Voting
Danielle Conrad — Yea
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Yea
Eliot Bostar — Yea
Fred Meyer — Yea
George Dungan — Not Voting
Glen Meyer — Not Voting
Jana Hughes — Not Voting
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Not Voting
John Fredrickson — Not Voting
Kathleen Kauth — Yea
Loren Lippincott — Not Voting
Machaela Cavanaugh — Not Voting
Margo Juarez — Yea
Megan Hunt — Yea
Merv Riepe — Not Voting
Mike Jacobson — Not Voting
Mike Moser — Yea
Myron Dorn — Not Voting
Paul Strommen — Not Voting
R. Brad von Gillern — Not Voting
Rick Holdcroft — Yea
Rita Sanders — Yea
Robert Clements — Not Voting
Robert Dover — Not Voting
Stan Clouse — Yea
Tanya Storer — Not Voting
Teresa Ibach — Yea
Terrell McKinney — Yea
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Not Voting

Official roll call →

Brandt AM2387 adopted

Failed 25 Yea · 0 Nay · 24 Other
Party YeaNayPresentNot Voting
Unaffiliated 250024
Total 250024
% of votes cast 51%0%0%49%
How each member voted (49)
Member Party Vote
Ashlei Spivey — Not Voting
Barry DeKay — Yea
Beau Ballard — Not Voting
Bob Andersen — Yea
Bob Hallstrom — Yea
Brian Hardin — Not Voting
Carolyn Bosn — Not Voting
Cavanaugh, J. — Yea
Cavanaugh, M. — Not Voting
Christy Armendariz — Not Voting
Dan Lonowski — Yea
Dan Quick — Not Voting
Danielle Conrad — Not Voting
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Not Voting
Eliot Bostar — Yea
George Dungan — Not Voting
Hansen, B. — Not Voting
Jana Hughes — Yea
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Fredrickson — Not Voting
Kathleen Kauth — Not Voting
Loren Lippincott — Not Voting
Margo Juarez — Yea
Megan Hunt — Yea
Merv Riepe — Not Voting
Meyer, F. — Yea
Meyer, G. — Yea
Mike Jacobson — Not Voting
Mike Moser — Yea
Myron Dorn — Not Voting
Paul Strommen — Not Voting
Rick Holdcroft — Not Voting
Rita Sanders — Yea
Robert Clements — Not Voting
Robert Dover — Not Voting
Stan Clouse — Yea
Tanya Storer — Not Voting
Teresa Ibach — Yea
Terrell McKinney — Not Voting
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Not Voting
von Gillern — Yea

Official roll call →

Advanced to Enrollment and Review Initial

Passed 27 Yea · 0 Nay · 22 Other
Party YeaNayPresentNot Voting
Unaffiliated 270022
Total 270022
% of votes cast 55%0%0%45%
How each member voted (49)
Member Party Vote
Ashlei Spivey — Not Voting
Barry DeKay — Yea
Beau Ballard — Yea
Ben Hansen — Not Voting
Bob Andersen — Yea
Bob Hallstrom — Yea
Brian Hardin — Not Voting
Carolyn Bosn — Yea
Christy Armendariz — Not Voting
Dan Lonowski — Not Voting
Dan Quick — Not Voting
Danielle Conrad — Yea
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Yea
Eliot Bostar — Yea
Fred Meyer — Yea
George Dungan — Not Voting
Glen Meyer — Not Voting
Jana Hughes — Not Voting
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Not Voting
John Fredrickson — Not Voting
Kathleen Kauth — Yea
Loren Lippincott — Not Voting
Machaela Cavanaugh — Not Voting
Margo Juarez — Yea
Megan Hunt — Yea
Merv Riepe — Not Voting
Mike Jacobson — Not Voting
Mike Moser — Yea
Myron Dorn — Not Voting
Paul Strommen — Not Voting
R. Brad von Gillern — Not Voting
Rick Holdcroft — Yea
Rita Sanders — Yea
Robert Clements — Not Voting
Robert Dover — Not Voting
Stan Clouse — Yea
Tanya Storer — Not Voting
Teresa Ibach — Yea
Terrell McKinney — Yea
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Not Voting

Official roll call →

Prokop AM2517 lost

Failed 7 Yea · 15 Nay · 27 Other
Party YeaNayPresentNot Voting
Unaffiliated 715027
Total 715027
% of votes cast 14%31%0%55%
How each member voted (49)
Member Party Vote
Ashlei Spivey — Not Voting
Barry DeKay — Nay
Beau Ballard — Not Voting
Ben Hansen — Not Voting
Bob Andersen — Nay
Bob Hallstrom — Yea
Brian Hardin — Not Voting
Carolyn Bosn — Not Voting
Christy Armendariz — Not Voting
Dan Lonowski — Not Voting
Dan Quick — Not Voting
Danielle Conrad — Yea
Dave Murman — Nay
Dave Wordekemper — Nay
Dunixi Guereca — Yea
Eliot Bostar — Yea
Fred Meyer — Nay
George Dungan — Not Voting
Glen Meyer — Not Voting
Jana Hughes — Not Voting
Jane Raybould — Not Voting
Jared Storm — Nay
Jason Prokop — Yea
John Arch — Nay
John Cavanaugh — Not Voting
John Fredrickson — Not Voting
Kathleen Kauth — Not Voting
Loren Lippincott — Not Voting
Machaela Cavanaugh — Not Voting
Margo Juarez — Nay
Megan Hunt — Not Voting
Merv Riepe — Not Voting
Mike Jacobson — Not Voting
Mike Moser — Nay
Myron Dorn — Not Voting
Paul Strommen — Not Voting
R. Brad von Gillern — Not Voting
Rick Holdcroft — Nay
Rita Sanders — Nay
Robert Clements — Not Voting
Robert Dover — Not Voting
Stan Clouse — Nay
Tanya Storer — Not Voting
Teresa Ibach — Nay
Terrell McKinney — Yea
Tom Brandt — Nay
Tony Sorrentino — Nay
Victor Rountree — Not Voting
Wendy DeBoer — Yea

Official roll call →

Subjects

taxation technology energy
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Frequently asked questions

Who sponsors LB 1010?
LB 1010 is sponsored by Tom Brandt.
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This bill has been enacted into law. Introduced January 13, 2026. Enacted.
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