On June 4, 2013, Nebraska Governor Dave Heineman signed into law a bill that supports wind farm development with tax incentives. LB 104  provides a sales tax exemption for the purchase of turbines, towers, and other wind farm components. These tax incentives for wind development will allow wind projects to stay competitive with other methods of electricity generation in Nebraska and are expected to increase wind generating capacity in the state.
The American Wind Energy Association  ranks Nebraska as having the fourth best wind resources in the nation, but the state lags in wind energy development. It ranks 26th out of the 39 states that generate electricity from wind energy. Nebraska currently has 459 MW of wind power capacity, while its neighbors Iowa, Kansas, and Oklahoma have 5133 MW, 2713 MW, and 3134 MW of capacity, respectively. Iowa, Kansas, and Oklahoma already have tax incentive provisions similar to those of LB 104.
At the time of the bill passage, Nebraska does not have a Renewable or Alternative Energy Portfolio Standard , but the Renewable Energy Credits (RECs) that are generated from Nebraskan wind farms have value in other states and can be traded through REC tracking systems .
For more information:
C2ES Climate TechBook: Wind Power 
JournalStar: Heineman signs bill to offer wind energy tax incentives