Scope
Neb. Rev. Stat. 77-5725, part of the Nebraska Advantage Act, lets a large data center project qualify for tier 2 benefits with investment in qualified property for the data center of at least two hundred million dollars and the hiring for the data center of at least thirty new employees. The section bars new project applications for tier 2 benefits filed after 31 December 2020; complete applications filed on or before that day were to be considered, and project agreements pending, approved or entered into before that day continue in full force and effect. The record covers the data-center route into tier 2 only; it does not describe any individual agreement.
- Geographic scope
- Nebraska
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Nebraska Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Effective date not stated in the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- Closed to new project applications filed after 31 December 2020. Agreements pending, approved or entered into before that day continue in full force and effect; the section states no end date for them. The 2020 cutoff is an application deadline, not an expiration of existing benefits.
- Source document
- The source page states no document date
- Last checked
- 1 October 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Nebraska's Advantage Act, in section 77-5725, has a tier 2 route for a large data center project that invests at least $200 million in qualified property for the data center and hires at least thirty new employees for it. No new tier 2 applications could be filed after 31 December 2020, but project agreements pending, approved or entered into before then continue in full force and effect. The later ImagiNE Nebraska Act and the repealed data center sales tax exemption are separate records or are not recorded here.
What this does not establish
- The record does not say which data centers, if any, hold tier 2 agreements; no agreement list was checked.
- The benefits a tier 2 agreement carries are set in other subsections and sections of the Act and are not restated.
- The current statute page was opened; the enacting and amending laws in the section's source note were not opened, so no adoption or effective day is stored.
Unresolved questions
- Whether any tier 2 large data center agreement is still receiving benefits was not checked.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://nebraskalegislature.gov/laws/statutes.php?statute=77-5725