NE LR260

Directs the Revenue Committee to conduct an interim study analyzing the return on investment per kilowatt hour for businesses that locate in Nebraska

Examines tax revenue generated from businesses including real property taxes, personal property taxes, sales taxes (construction, raw materials, employee purchases, product sales), and employee income taxes

Analyzes how businesses relocating to Nebraska due to tax treatment impact the state's return on investment and overall energy supply and demand growth

Evaluates the economic offset of building energy infrastructure (generation and transmission) needed to supply power to new businesses, including the nameplate capacity tax

Revenue Committee must report findings and recommendations to the Legislative Council or Legislature upon study conclusion