Nebraska has amended the definition of a community-based energy development (C-BED) project for purposes of the state’s sales and use tax exemption for personal property used in such projects. The amended definition states that a C-BED project means a new energy generation project using solar, biomass, or landfill gas, in addition to wind, as a fuel source. The definition previously only included wind. Additionally, a C-BED project is allowed if at least 25% (previously 33%) of the gross power purchase agreement payments go to the qualified owners or to the local community. The current ownership structure and ownership percentage requirements for a C-BED project have been eliminated. Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of personal property for use in a C-BED project or community-based energy development project. (L.B. 402, Laws 2014, effective three calendar months after adjournment of legislative session)