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Last Updated December 5, 2023

Program Overview

Category:

Financial Incentive

State:

Nebraska

Incentive Type:

Sales Tax Incentive

Administrator:

Nebraska Department of Revenue

Start Date:

06/04/2013

Expiration Date:

N/A

Web Site:

https://nebraskalegislature.gov/laws/statutes.php?statute=77-5725

Applicable Sectors:

N/A

Eligible Renewable/Other Technologies:

N/A

Summary

Nebraska allows for a refund of the sales and use taxes paid for a renewable energy system used to produce electricity for sale. Investment in qualified property of at least thirty million dollars or for the production of electricity by using one or more sources of renewable energy to produce electricity for sale as described in subdivision (1)(j) of section 77-5715, investment in qualified property of at least twenty million dollars. The law describes eligible sources of renewable energy as including, but not limited to, wind, solar, geothermal, hydroelectric, biomass, and transmutation of elements. This refund does not apply to the first 1.5% of sales tax charged by a municipality.  

Note that partial recapture of benefits is possible if the taxpayer or tax-paying entity does not maintain the number of equivalent employees as they had in the base year. 

More information can be found here.