United States
Environmental Protection
Agency
vvEPA
State Incentives for Achieving Clean and Renewable
Energy Development on Contaminated Lands
Nebraska
The development of clean and renewable energy on formerly used land offers many economic and environmental benefits. Combining clean and renewable energy and
contaminated land cleanup incentives can allow investors and communities to create economically viable clean and renewable energy redevelopment projects. This
document provides information about incentives in your state that can be leveraged for clean and renewable energy and development of contaminated land.
Incentives for Clean and Renewable Energy
Tax Incentives (abatements, deductions, credits, etc.)
Renewable Energy Corporate Tax Credits
www.revenue.state.ne.us/incentiv/index.htm
Offers a production-based tax credit to any producer of electricity
generated by wind, solar, geothermal, hydropower, fuel cells, or methane
gas. Credits are available for a 10-year period at the following rates:
$0.001/kWh for electricity generated through 2009; $0.00075/kWh from
2010 - 2012; and $0.0005/kWh from 2013-2017.
Sales and Use Tax Exemption for Community Wind Projects
www.revenue.ne.gov/legal/rulings/rr010801.html
Allows an exemption from the sales and use tax imposed on the gross
receipts from the sale, lease, or rental of personal property for use in a
community-based energy development (C-BED) project. For a C-BED
project that consists of more than two turbines, the project is owned by
qualified owners with no single qualified owner owning more than 15% of
the project, and with at least 33% of the power purchase agreement
payments flowing to the qualified owner or owners or local community; or
for a C-BED project that consists of one or two turbines, the project is
owned by one or more qualified owners with at least 33% of the power
purchase agreement payments flowing to a qualified owner or local
community.
Technical Assistance and Other Incentives
Solar Easements
uniweb.legislature.ne.gov/laws/statutes.php?statute=s6609011001
Allows property owners to create binding solar easements for the purpose
of protecting and maintaining property access to sunlight.
Net Metering
www.nppd.com/My_Account/Additional_Files/rates/nm-rider.pdf
Offers net metering to generating facilities of 25 kW or less that are
certified as qualifying facilities under the federal Public Utilities Regulatory
Policies Act (PURPA).
Quick Facts
Public Benefit Fund (PBF)
Renewable Portfolio Standard
Net Metering
Interconnection Standards
YesD No0
YesD No0
Yes 0 No D
Yes D No 0
Electric Power Industry Generation by
Primary Energy Source (EIA, 2006)
Petroleum-Fired 0.1% Nuclear 28.4%
Natural Gas-Fired 2.4% Hydroelectric 2.8%
Coal-Fired 65.3% Other Renewables 1.0%
Points of Contact
Nebraska Department of Revenue, www.revenue.state.ne.us/
Renewable Energy Corporate Tax Credits, Sales and Use Tax
Exemption for Community Wind Projects
Taxpayer Assistance, (800) 742-7474
Solar Easements
Larry Pearce, lpearce@mail.state.ne.us, (402) 471-2867
Net Metering
Kelly Beiermann, klbeier@nppd.com, (402) 563-5415
Information current as of November 2008; please refer to www.dsireusa.org and the state Web sites
provided, or contact the points of contact identified above for more up to date information.
Nebraska Incentives for Clean and Renewable Energy - Page '
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Incentives for Development of Contaminated Land
Funding (grants, loans, bonds, etc.)
Targeted Brownfields - Section 128(a) Assessment Grants
www.ndeq.state.ne.us/Publica.nsffa9f87abbcc29fa1f8625687700625436/c
de4c460d22577bd862570ad00610873?OpenDocument
Provides financial assistance to communities and counties to conduct
environmental site assessments on properties that may be complicated by
the presence or potential presence of a hazardous substance, pollutant, or
contaminant.
Petroleum Release Remedial Action Fund
www.deq.state.ne.us/LUST-RA.nsf/pages/PR-Fund
Reimburses eligible responsible parties for the cost of remedial action for
qualifying releases from leaking underground or above ground tanks used
to store and dispense petroleum products.
Limitations on Liability
Voluntary Cleanup Program
www.deq.state.ne.us/Superfun.nsf/Pages/VCP
Offers a letter stating that No Further Action need be taken at the site
related to the contamination for which the remedial action was conducted if
all requirements are met.
Quick Facts
Limitations on Liability Yes 0 No D
Number of State-Tracked Contaminated Properties: 30
Includes Brownfields, Voluntary Cleanup Program, and RCRA sites located on
their Public Record
Number of EPA CERCLIS Sites: 217
Sites identified for potential investigation under the federal Superfund Program
Number of EPA Brownfields Properties: 57
Properties being funded or addressed under the EPA Brownfields Program
There may be some overlap among the categories listed and sites listed may not
represent all potentially contaminated sites in Nebraska.
Information current as of November 2008; please refer to
www.epa.gov/brownfields/pubs/st_res_prog_report.htm and the state Web sites provided,
or contact the points of contact identified above for more up to date information.
Points of Contact
All Nebraska Cleanup Incentives and Programs
Nebraska Department of Environmental Quality
www.deq.state.ne.us/, (402) 471-2186
Nebraska Incentives for Development of Contaminated Land - Page 2
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