This legislative bill amends several sections of the Nebraska Revised Statutes to introduce a new tax on specific diesel fuels, modify motor fuel tax refund provisions, and alter the Motor Fuel Tax Enforcement and Collection Cash Fund. A new tax of one-quarter of one cent per gallon is established for diesel fuel that is either indelibly dyed and chemically marked or has a high concentration of sulfur. The bill stipulates that the first $140,000 collected from this tax will be allocated to the Motor Fuel Tax Enforcement and Collection Cash Fund, with any excess directed to the Agricultural Alcohol Fuel Tax Fund. Additionally, it repeals sections related to the Ethanol Production Incentive Cash Fund and makes various changes to definitions and provisions concerning the petroleum release remedial action fee.
The bill also emphasizes the promotion of ethanol production and its coproducts, enhancing air quality, and supporting Nebraska's agricultural economy. It amends the Ethanol Development Act to redefine "ethanol producer" and expands the Nebraska Ethanol Board from seven to nine members, ensuring representation for farmers and ethanol producers. Furthermore, it establishes the Agricultural Alcohol Fuel Tax Fund to support ethanol manufacturing and marketing, as well as air quality improvement programs. The bill modifies the petroleum release remedial action fee structure, requiring all producers, refiners, and distributors to obtain a license before selling or distributing petroleum, and outlines the administration of the fee, including provisions for refunds. The act will be implemented in stages, with certain sections taking effect on October 1, 2026.
Statutes affected: Introduced: 66-1344, 66-726, 66-1331, 66-1332, 66-1333, 66-1334, 66-1335, 66-1337, 66-1338, 66-1340, 66-1521
Final Reading: 66-1344, 66-726, 66-739, 66-1331, 66-1332, 66-1333, 66-1334, 66-1335, 66-1337, 66-1338, 66-1340, 66-1521
Slip Law: 66-1344, 66-726, 66-739, 66-1331, 66-1332, 66-1333, 66-1334, 66-1335, 66-1337, 66-1338, 66-1340, 66-1521