The resolution proposes an interim study to assess the impact of the nameplate capacity tax on the development and sustainability of privately developed renewable energy generation facilities in Nebraska. Specifically, it aims to evaluate whether the current tax rate of $3,518 per megawatt effectively supports the state's energy infrastructure and renewable energy goals while providing fair compensation to local communities hosting these facilities. The study will analyze the tax's influence on renewable energy development since its implementation in 2010, its effectiveness in replacing traditional property taxes, and whether adjustments are necessary due to changes in technology, development costs, and market conditions.

The Natural Resources Committee will conduct the study, which will include consultations with state agencies, county officials, and renewable energy facility operators. Key areas of focus will include the competitiveness of Nebraska's tax framework compared to other states, the potential impacts of changing the tax rate on local businesses and the energy landscape, and recommendations for future adjustments to the nameplate capacity tax. Upon completion, the committee will report its findings and recommendations to the Legislative Council or Legislature.