Nameplate Capacity Tax

The nameplate capacity tax is an excise tax on renewable energy generation facilities in Nebraska and is applied at a rate of $3,518.00 per megawatt capacity. These facilities pay a nameplate capacity tax in place of personal property tax on depreciable tangible personal property used directly in generating electricity using wind, solar, biomass, or landfill gas as the fuel source. The web page contains nameplate capacity tax information for the public and forms for use by renewable energy generation facilities.

Form 424-AR, Renewable Energy Generation Facility - Annual Report - Nameplate Capacity Tax