This bill amends various sections of Nebraska's Revised Statutes to establish a regulatory framework for energy storage resources, including changes to property tax exemptions and the nameplate capacity tax. It recognizes the potential of energy storage to generate tax revenue, support economic development, and enhance electric grid reliability. The bill defines key terms related to energy storage and outlines the conditions under which these resources will be treated as electric generation facilities. It also ensures that property associated with energy storage resources is not subject to eminent domain by consumer-owned electric suppliers and mandates compliance with safety codes for energy storage equipment.

Additionally, the bill introduces a nameplate capacity tax to replace property taxes on renewable energy and energy storage infrastructure, with specific tax rates set for each category. It requires energy storage resource owners to create emergency operations plans and provide training to local first responders. The bill also includes reporting requirements for facility owners and specifies the distribution of tax revenues, with a significant portion allocated to counties. The new provisions will take effect on January 1, 2027, and the bill repeals several original sections of the Nebraska Revised Statutes, indicating a comprehensive update to the legal framework governing these areas.

Statutes affected:
Introduced: 13-518, 70-1001.01, 77-105, 77-202, 77-6201, 77-6202, 77-6203, 77-6204