NEBRASKA expanded a nameplate capacity tax on wind farms to apply to solar, biomass and landfill gas projects of 100 kilowatts or more in size in early June. The expanded tax will take effect on January 1, 2016.

The tax has applied to wind farms since 2010. It is $3,518 per megawatt of nameplate capacity and must be paid annually. It is imposed in place of personal property taxes that otherwise would be collected on such projects.

Keith Martin in Washington