Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1319

Introduced
1/17/24  
Refer
1/18/24  

Caption

Eliminate a sales and use tax exemption relating to data centers

Impact

The elimination of this exemption would likely have multiple implications for the data center industry in the state. On one hand, proponents of the bill argue that it could result in increased state revenue, which could then be allocated to other public sectors such as education or infrastructure. On the other hand, critics may perceive this move as detrimental to the data center industry's growth potential, fearing it could deter new investments and cause existing operations to reconsider their locations. This contention highlights a key debate around balancing state revenue needs with attracting and retaining high-tech industries.

Summary

LB1319 proposes to eliminate a specific sales and use tax exemption that currently benefits data centers. This bill aims to increase state revenue by reinstating taxes on data centers, which had previously enjoyed exemptions to foster their growth and relocation within the state. By doing so, the bill seeks to address the growing fiscal needs of the state, as data centers have been identified as significant contributors to local economies through job creation and technological investments.

Contention

Notably, the proposal has sparked discussions regarding the long-term strategy for partnership with data centers. Some legislators advocate for maintaining incentives to ensure that the state remains competitive for attracting tech businesses. They argue that the sales tax exemptions are a critical tool in attracting new technologies and jobs. However, opponents assert that the state needs to focus on immediate fiscal challenges rather than provide what they perceive as undue advantages to large enterprises at the potential expense of state resources.

Additional_points

LB1319 reflects a broader trend where legislatures are reevaluating tax incentives provided to various industries amidst changing economic landscapes. As states navigate post-pandemic recovery and budget deficits, bills like LB1319 represent the ongoing balancing act between fiscal responsibility and economic development. This legislative proposal is emblematic of the complex negotiations that often accompany financial policy changes in the state legislature.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1248

Eliminate certain sales and use tax exemptions

NE LB1308

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1349

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1311

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB468

Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers

NE LB169

Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services

NE LB170

Eliminate the sales tax exemptions for candy and soft drinks

NE LB1310

Adopt the Advertising Services Tax Act and eliminate certain sales and use tax exemptions

NE LB209

Provide tax exemptions relating to data centers

NE LB300

Change provisions relating to sales and use tax exemptions for nonprofit organizations

Similar Bills

No similar bills found.