Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-133. Central bank digital currency, defined

Central bank digital currency means any digital currency, digital medium of exchange, or digital monetary unit of account issued by the United States Federal Reserve System, a federal agency, a foreign government, a foreign central bank, or a foreign reserve system, that is made directly available to a consumer by such entities, and includes any such digital currency, digital medium of exchange, or digital monetary unit of account that is processed or validated directly by such entities.