Dirt Alert

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 […]

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 […]

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 […]

The Federal Energy Regulatory Commission (“FERC”) recently issued a long-awaited rule governing development and cost-allocation for electrical transmission lines.  On May 13, 2024, FERC adopted Order Numbers 1920 and 1977. These orders express FERC’s goal to meet the nation’s growing demand for reliable electricity and may impact energy generation facilities […]

On May 9, 2024, the Environmental Protection Agency (“EPA”) published new emissions guidelines and performance standards for fossil fuel-fired power plants. A copy of the guidelines and standards is online here. In this rule, the EPA created a new suite of best systems of emission reduction (“BSERs”) for different categories […]