NE LB1193

Extends Nebraska's nameplate capacity tax to energy storage resources at a rate of $2,952 per megawatt annually, compared to $3,518 per megawatt for renewable energy generation facilities

Exempts depreciable tangible personal property used in energy storage resources with nameplate capacity of 100 kilowatts or more from property tax, effective January 1, 2027

Requires energy storage resource owners to maintain site-specific emergency operations plans and offer free annual training to local first responders on emergency response procedures

Prohibits "scrutinized companies" (entities with foreign adversary ties) from owning or operating energy storage resources in Nebraska, and bars consumer-owned electric suppliers from using eminent domain against energy storage property

Distributes 95% of nameplate capacity tax revenue to counties where facilities are located and 5% to community college areas, with the Department of Revenue overseeing reporting, auditing, and enforcement