The document summarizes Nebraska's economic climate and incentives for data centers. Nebraska has a highly educated workforce, low unemployment rates, reliable and affordable power, and redundant fiber infrastructure. The state offers various tax incentives for data centers through its Nebraska Advantage Program. Tier 2 incentives include sales and use tax refunds, investment tax credits, and property tax exemptions for investments over $3 million and 30 new jobs. Tier 2 Large Data Center incentives apply to projects over $200 million investing and 30 jobs. Tier 5 incentives require a $37 million investment. The state also offers funding for job training and site/building development.

2. Nebraska Economic Climate
 High support for economic development from Governor
and Unicameral Legislature
 Consistently ranked in the top 10 for Business
 Consistently ranked highly for Quality of Life
 Known for Midwest work ethic
 Highly educated diverse workforce
 Among the lowest unemployment rates in the US
 Fiscally responsible

3. Abundant and Reliable Power
• Rates as low as $.035 kWh – Rural
• As low as $.045 kWh - Metro
• NPPD – near 99% reliability
• OPPD – 99.97% reliability

4. Diverse and Redundant Fiber
 Multiple Tier 1 and Tier 2 long-haul IXC carriers with diverse
routes
 10+ GIG bandwidth capacity on ICB basis
 Long-Haul Providers Include:
360Networks
AT&T
CenturyLink
Cogent Communications
Cox Communications
Global Crossing
Iowa Network Services
Iowa Telecom
Level 3 Communications
MCI
NIPCO
Paetec
Pinpoint
SDN Communications
Sprint
Unite Private Network
Verizon
Windstream
XO Communications

5. Major Data Centers
ACI Worldwide
Cabela's
CenturyLink
ConAgra Foods
CoSentry
CSG Systems
Fidelity Investments - 2014
First Data
First National Technology Solutions
Google – Council Bluffs, IA
Wipro / Infocrossing
InfoGroup
Interpublic Group
Mutual of Omaha (2)
PayPal
Pinpoint
Scott Data Center
Sprint
Travelers – Under Construction
Union Pacific Headquarters and
Harriman Dispatching Center
USSTRATCOM
Verizon
Yahoo!
West Corporation

6. Nebraska Advantage Program
Tax Incentives for Data Centers

7. Tier 2: $3 million of new investment and 30
new jobs – Up to 7 year attainment period
• 100% sales & use tax refunds on capital purchases
• 10% investment tax credit for 7 years for income and sales taxes
• Personal property tax exemption up to 10 years for computer systems and
certain peripherals
• Up to 6% compensation tax credit for 7 years
Tier 2 Large Data Center: $200 million and
30 new jobs – Up to 7 year attainment period
• All above plus
• 10 year exemption on all personal property on site
• Use credits for real property tax rebates from state
• Sign sequential Tier 5 application at same time

8. Tier 5: $37 million of new investment
and maintain jobs – Up to 7 year
attainment period
• 100% sales & use tax refunds on project’s capital
purchases
• Personal property tax exemption up to 10 years for the
computer systems and peripherals

9. Customized Job Training Fund
$Up to $5,000 per employee based on wages, fringe
benefits and job quality
Fund reimburses the business up to 50% of the
employee’s wages during the training time up to the
allotted dollar amount
Site and Building Development Fund
Up to $1M available to offset the costs of building and
site development work