NE LB1186

Creates the Affordable American Energy and Jobs Act to promote development of wind, solar, biomass, geothermal, hydropower, and battery energy storage systems in Nebraska

Requires private electric suppliers to enter power purchase agreements with Nebraska public power districts or other governmental entities before constructing renewable energy projects, and prohibits eminent domain against such private projects

Directs the Department of Water, Energy, and Environment to publish preliminary best practices for siting renewable energy projects by October 15, 2026, and final best practices by December 15, 2026, covering setbacks, wildlife protection, agricultural land preservation, and community benefits

Expands the definition of "renewable energy generation facility" under the nameplate capacity tax to include battery energy storage systems

Counties that adopt the published best practices receive 150% of their normal share of nameplate capacity tax revenue, with 50% used for property tax relief and 50% distributed to electric utilities to reduce customer bills through efficiency programs