Nebraska Statutes
§ 77-1411 — Terms, defined
Nebraska·Ch. 77 Revenue and Taxation
For purposes of the Give to Enable Support Act:
(1)Account has the same meaning as in section 77-1401 ;
(2)Contribution means a donation which is made for the purpose of providing a source of funding for the program;
(3)Program means the Give to Enable Support Program created in section 77-1413 ;
(4)Qualified disability expenses has the same meaning as in section 77-1401 ; and
(5)Qualified individual means an individual with a disability as defined in section 77-1401 who does not have an account at the time he or she is approved to become a participant in the program pursuant to section 77-1413 .
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Legislative History
Source: Laws 2025, LB391, § 2. Effective Date: September 3, 2025
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