Neb. Justices Say MLB Can't Protest $2.5M Tax Recapture

Neb. Justices Say MLB Can't Protest $2.5M Tax Recapture

News ClipLaw360·NE·6/5/2026

The Nebraska Supreme Court ruled that a division of Major League Baseball cannot protest the state tax agency's denial of its tax incentive transfer to a third party for a data center project. This denial was due to an untimely protest filing, resulting in a $2.5 million sales tax recapture.

legalgovernment
Gov: Nebraska Supreme Court, state tax agency

The Nebraska Supreme Court has issued a ruling stating that a division of Major League Baseball (MLB) is unable to protest the state tax agency's decision to deny a tax incentive transfer. The denial, which relates to a third party's data center project, and the subsequent recapture of $2.5 million in sales tax, stands.

The court's decision, handed down on Friday, was based on MLB's failure to file the protest in a timely manner. This ruling confirms the state's ability to reclaim the funds, impacting the financial arrangement tied to the data center development.