Phelps County
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LB1010 (passed 49-0 on April 10, 2026; signed April 14) creates the Large Load Customer Regulation Act: every public power supplier must set standards for connecting new loads above 20 MW at one site, including disclosure of competing site requests and backup generation, a study fee of $50,000 or $1,000 per MW (whichever is greater), proof of site control and financial commitments for new transmission and generation, and a procedure to buy demand response and to order curtailment or backup generation in a grid emergency. Suppliers may set or negotiate large-load rates aimed at keeping costs off other customers. (Nebraska Legislature, April 14, 2026; Nebraska Legislature, April 17, 2026) LB1010 also defines a data center as a facility with peak demand of 10 MW or more and requires its owner or operator to report each year by Sept. 30 to the Department of Water, Energy, and Environment and the Legislature's Natural Resources Committee (owners and developers, size, address and county, annual electricity demand, annual water use, sales tax exemptions, ImagiNE and Nebraska Advantage incentives, efficiency measures, renewable commitments and service life), to pay all decommissioning costs and to sign a community benefit agreement with affected communities. (Nebraska Legislature, April 14, 2026; Omaha Public Power District, April 2026) LB1261 (passed 33-16 on April 10, 2026; signed April 14; introduced at the Governor's request) bars consumer-owned utilities from taking by eminent domain a privately owned power plant built to serve a single industrial customer adding more than 1,000 MW, if the plant sits on or next to the customer's site, is approved by the Nebraska Power Review Board, is covered by a contract with the local utilities that keeps their exclusive retail service rights, and serves only that customer unless the utilities agree otherwise; the customer must pay all grid costs it causes. The protection applies to contracts signed by Dec. 31, 2031. (Nebraska Legislature, April 14, 2026; Nebraska Legislature, April 17, 2026) LB901 (signed April 7, 2026) repealed, effective July 1, 2026, the sales and use tax exemption in section 77-2704.62 for property a data center operator buys in Nebraska for use at locations outside the state, and removes the matching personal property tax exemption from Jan. 1, 2027. The same repeal was part of LB1131 (Bostar), which the Revenue Committee advanced 8-0 with an amendment. (Nebraska Legislature, April 7, 2026; Nebraska Department of Revenue, 2026; Nebraska Legislature, 2026; Nebraska Legislature, Revenue Committee, Feb. 4, 2026) The ImagiNE Nebraska Act (Neb. Rev. Stat. 77-6818 and 77-6831, enacted by LB1107 in 2020 and amended since, including by LB1317 in 2024) lists data processing and hosting (NAICS 518210) as a qualifying business. Qualifying firms can receive refunds of state and local sales and use taxes on project purchases and a personal property tax exemption for all data center property once they invest at least $5 million and add 30 jobs, or invest at least $50 million while paying an average of 150% of the state's average wage and offering health coverage. (Nebraska Legislature, 2026; Nebraska Legislature, 2026) LB663 (signed Feb. 24, 2026) puts deadlines on county conditional use and special exception decisions: planners have 30 days to rule an application complete and 90 days to act on a complete one, the county board then has its own 30- and 90-day windows, and an application left without a decision is deemed granted. Applicants are presumed to comply with other laws unless opponents show otherwise. The Nebraska Association of County Officials said the deadlines would push counties to update their rules, and several counties adopted data center moratoriums in the following months. (Nebraska Legislature, Feb. 24, 2026; KOLN 10/11 NOW, June 15, 2026; Flatwater Free Press, May 22, 2026) Large-load rates: Nebraska's electric utilities are all publicly owned, and LB1010 lets each public power supplier set or negotiate its own large-load rates; no state utility commission docket was found. OPPD has billed data centers under its industrial Rate 261M; no OPPD, Lincoln Electric System or NPPD large-load rate schedule adopted under LB1010 was found in the sources reviewed (not yet checked in board records). (Omaha Public Power District, June 2025; Nebraska Legislature, April 14, 2026; Courier Nebraska, June 17, 2026) Nebraska data centers →