77-6201. Legislative findings and declarations.The Legislature finds and declares:(1) The purpose of the nameplate capacity tax levied under section 77-6203 is to replace property taxes currently imposed on renewable energy infrastructure and depreciated over a short period of time in a way that causes local budgeting challenges and increases upfront costs for renewable energy developers;(2) The nameplate capacity tax should be competitive with taxes imposed directly and indirectly on renewable energy generation and development in other states;(3) The nameplate capacity tax should be fair and nondiscriminatory when compared with other taxes imposed on other industries in the state; and(4) The nameplate capacity tax should not be singled out as a source of General Fund revenue during times of economic hardship.Source Laws 2010, LB1048, § 12; Laws 2015, LB424, § 4.
Nebraska Legal Code