On July 20, 2026, Governor Jim Pillen tightened the requirements data centers must meet to qualify for Nebraska tax incentives. Executive Order No. 26-17 (the “Order”)[1] does this in two ways. First, the Order adds items the State will consider in determining whether to grant tax incentives for data centers. […]
Dirt Alert
Nebraska Statute Streamlining County Conditional Use Permits Takes Effect
on Monday, 10 August 2026 in
Dirt Alert: David C. Levy, Editor
The Nebraska Legislature made major reforms to county zoning procedures in 2026. Legislative Bill (“LB”) 663, which took effect on July 18, 2026, amended section 23-114.01 of the Nebraska Revised Statutes to streamline counties’ issuance of conditional use permits. The bill adjusted how counties process, decide and defend conditional use […]
Nebraska Supreme Court Limits County Authority Over PSC-Funded Broadband Expansion
on Wednesday, 5 August 2026 in
Dirt Alert: David C. Levy, Editor
Pinpoint Commc’ns v. Gage Cnty., 321 Neb. 764 (2026) The Nebraska Public Service Commission (“PSC”) awarded funding to Pinpoint Communications, Inc. (“Pinpoint”) under the Nebraska Broadband Bridge Act to build a broadband network in Gage County.[1] Pinpoint then applied for a permit from the Gage County Board of Supervisors (the […]
Nebraska Supreme Court Affirms State Recapture of Tax Incentives for Data Center
on Thursday, 30 July 2026 in
Dirt Alert: David C. Levy, Editor
MLB Advanced Media, L.P. v. Nebraska Department of Revenue, 321 Neb. 515 (2026) MLB Advanced Media, L.P. (“MLB”), the interactive arm of Major League Baseball, sued the Nebraska Department of Revenue (“Department”) and the Nebraska Tax Commissioner (“Commissioner”) under the Nebraska Advantage Act (the “Advantage Act”). The Advantage Act provides tax incentives, including […]
Federal Judge Grants Preliminary Injunction Halting Construction of R-Line Transmission Project
on Thursday, 11 June 2026 in
Dirt Alert: David C. Levy, Editor
A Nebraska transmission line now faces its second injunction in federal court. The “R-Line” is a 226-mile, 345-kilovolt, $835 million electric transmission line that will run from Gerald Gentleman Station near Sutherland to a substation near Thedford and then east to a substation in Holt County. The R-Line will interconnect […]
