Nebraska Legislature - Lobbyist Reporting Application

Clerk of the Legislature

Room 2014 State Capitol

PO Box 94604

Lincoln, NE 68509

(402) 471-2608

NEBRASKA LOBBYIST
STATEMENT of ACTIVITY

NADC FORM D

Submission Date: May 26, 2026

Each registered lobbyist shall file a Statement of Activity within 45 days after the end of a regular session of the Legislature. The statement must be filed even if the lobbyist engaged in no activity.
Any registered lobbyist who engages in lobbying activity in connection with a special session of the Legislature shall file a Statement of Activity within 45 days after the end of the special session. Late filing fees are $25.00 per day, not to exceed $750.00.
Lobbyists having more than one principal shall file a separate report for each principal.

ITEM 1

NATURE OF FILING (Check appropriate box)

For Calendar Year of

2026

Regular Session

Special Session

Amended Report

ITEM 2

NAME OF LOBBYIST AND PRINCIPAL

LOBBYIST

Lobbyist Name

CP Strategies LLC

Phone

(402) 470-7294

Address

1327 H Street, Suite 303

City

Lincoln

State

Zip

68508

PRINCIPAL

Principal Name

KAAPA Ethanol, LLC

Office Phone

(308) 743-2217

Office Address (Street, Box, or Route)

PO Box 238

City

Minden

State

Zip

68959

List all the legislation upon which the lobbyist acted on behalf of the principal including bills, resolutions, amendments and procedural matters. Identify by number of bill, resolution, amendment or procedural matter and state the position taken. This statement should include a list of amendments or procedural matters which the lobbyist has acted upon for the principal, even if the lobbyist has not acted upon the bill or resolution from which the amendment or procedural matter arises.

Identify bill or resolution number	Describe bill, resolution, amendment or procedural matter	Position taken
LB8	Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act	Neutral
LB171	Change provisions relating to individual and corporate income tax rates	Oppose
LB413	Change provisions relating to the setting of rates by certain power districts	Neutral
LB815	Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund	Support
LB901	Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund	Neutral
LB916	Provide requirements for the transport of carbon dioxide and change provisions relating to eminent domain and the Nebraska Geologic Storage of Carbon Dioxide Act	Neutral
LB1010	Adopt the Large Load Customer Regulation Act, provide for eminent domain relating to energy storage and regulation and taxation of energy storage resources, and change provisions relating to cryptocurrency mining operations and data centers	Neutral
LB1064	Adopt the Large Load Customer Regulation Act	Neutral
LB1071	Provide, change, and eliminate provisions related to appropriations for the expenses of Nebraska State Government for the biennium ending June 30, 2027	Neutral
LB1072	Provide for and change transfers from the Cash Reserve Fund and provide, change, and eliminate provisions relating to fees, funds, fund transfers, agency powers and duties, and various statutory programs	Neutral
LB1076	Change penalty provisions relating to the Nebraska Geologic Storage of Carbon Dioxide Act	Support
LB1108	Change provisions related to contracts entered into by and bidding requirements and exceptions for joint entities and public power districts	Oppose
LB1109	Eliminate certain sales and use tax exemptions and a renewable energy tax credit and change provisions relating to the Nebraska Advantage Research and Development Act and the ImagiNE Nebraska Act	Oppose
LB1204	Adopt the Nameplate Capacity Tax Facility Standards Act and change provisions relating to property tax exemptions and the nameplate capacity tax	Neutral
LB1244	Eliminate certain sales and use tax exemptions, impose sales and use tax on certain services, and change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act	Oppose
LB1257	Eliminate certain sales tax exemptions, impose sales and use taxes on certain services, change school district levy limitations, eliminate the School District Property Tax Relief Act, change provisions of the School District Property Tax Limitation Act, and provide additional foundation aid under the Tax Equity and Educational Opportunities Support Act	Neutral
LB1261	Prohibit the use of eminent domain to acquire certain privately owned electric generation facilities	Neutral

I certify that all information presented in this form is accurate to the best of my knowledge.

CP Strategies LLC

Lobbyist Name

May 26, 2026

Date