Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-1411. Terms, defined

(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.