On August 20, 2024, the Nebraska Legislature adjourned sine die. This came nearly a month after Governor Jim Pillen called a Special Session “to fix the state’s property tax crisis.” During the Special Session, senators introduced 81 bills and 24 constitutional amendments. Several measures would have significantly impacted renewable-energy development. […]
Dirt Alert
President Biden Signs Nuclear Energy Bill into Law
On July 9, 2024, President Biden signed into law the Accelerating Deployment of Versatile, Advanced Nuclear Clean Energy Act (the “Act”). The Act had significant bipartisan support. It reflects lawmakers’ goals to (1) streamline nuclear licensing procedures and regulation, (2) spur development of nuclear technologies, and (3) preserve existing nuclear generation. We summarize […]
IRS Updates Its Reporting Requirements for Carbon Capture and Storage Tax Credits
Section 45Q of the Federal Tax Code provides a tax credit for carbon capture and storage (“CCS”) projects. Eligible CCS owners can claim a base credit of $17 per metric ton of sequestered carbon dioxide (or $36 for direct‑air‑capture technology). That credit can increase to $85 per metric ton (or […]
Nebraska Legislature Begins Special Session on Property Taxes, Bills Impacting Renewable-Energy and Municipal Law
The Nebraska Legislature convened a Special Session on July 25, 2024. Governor Jim Pillen called the Special Session “to fix the state’s property tax crisis.” Under legislative rules, senators had three legislative days to introduce legislation. Senators introduced 81 bills and 24 constitutional amendments. All of those received a public […]
Nebraska Supreme Court Upholds Injunction Requiring Feedlot Owner to Obtain Conditional Use Permit
Dirt Rd. Dev. LLC v. Hirschman, 316 Neb. 757 (2024) Howard County required a landowner to obtain a conditional use permit (“CUP”) for a feedlot expansion. The landowner challenged that decision. The lower court upheld Howard County’s interpretation of its zoning regulations. The Nebraska Supreme Court affirmed. The court’s holding […]