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In effect Limited protection

Nebraska — Governor Pillen Executive Order Rescinding ImagiNE Act Data Center Tax Incentives for New Applications (July 20, 2026)

Nebraska · Nebraska Executive Order (Gov. Jim Pillen, July 20, 2026) — Rescinding ImagiNE Act data center tax incentives for new applications

Nebraska Governor Jim Pillen signed an executive order on July 20, 2026 rescinding data centers' access to tax incentives under the ImagiNE Nebraska Act for all new applications. Existing approved data center projects are not affected. The order also establishes a Data Center Task Force through the Department of Water, Energy and Environment to evaluate incoming major data center proposals and assess their impact on Nebraska's land, water, and public power system. Pillen stated the order is not a moratorium on data centers, and local governments retain authority over construction decisions. Nebraska data centers had received approximately $519 million in property tax exemptions since 2021 under the ImagiNE Act. Nebraska is also the only U.S. state where 100 percent of electricity is provided by publicly owned utilities. In June 2026, Pillen had signed LB 1261, which prevents new data centers from depending on power built and funded by Nebraska ratepayers.

Technical detail

Nebraska Executive Order (signed July 20, 2026, by Governor Jim Pillen). Core provisions: (1) rescinds data center access to ImagiNE Nebraska Act tax incentives for new applications; (2) requires Departments of Economic Development, Revenue, and Water, Energy and Environment (DWEE) to collaborate on all new data center proposals; (3) establishes a Data Center Task Force through DWEE to evaluate proposals and protect land, water, and electricity resources. Scope: applies to new applications only; existing approved ImagiNE Act data center projects unaffected. Not a construction moratorium — local governments retain zoning and permitting authority. EO number not confirmed in indexed sources; official press release at governor.nebraska.gov. Context: Nebraska received ~$519M in property-tax exemptions for data centers since 2021 (per ImagiNE Act); Nebraska is 100% publicly owned utilities. Companion legislation: LB 1261 (signed June 2026, prevents data centers from depending on ratepayer-funded power). Nebraska Examiner characterized this as Pillen 'rescinds ImagiNE Act tax incentives for new Nebraska data centers.'

Who is protected: Nebraska electricity ratepayers and communities from unchecked data center tax-incentive drain on the state's public power and water resources

Who must comply: Data center developers applying for ImagiNE Nebraska Act tax incentives (new applications only); Nebraska Department of Economic Development; Nebraska Department of Revenue; DWEE

Key facts

JurisdictionNebraska
LevelState
StatusIn effect
Protection strengthLimited protection
Effective date2026-07-20
Enacted2026-07-20
CitationNebraska Executive Order (Gov. Jim Pillen, July 20, 2026) — Rescinding ImagiNE Act data center tax incentives for new applications
Enforced byNebraska Department of Economic Development; Nebraska Department of Water, Energy and Environment (DWEE); Governor's Office
Private right of actionNo — agency enforcement only
PenaltiesIneligibility for ImagiNE Act tax incentives for non-compliant or new data center applications
Topicsdata-center siting and energy
Last verified2026-08-07
Official sourceGov. Pillen Signs Executive Order on Data Centers — Office of the Governor of Nebraska ↗

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