Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-1413. Give to Enable Support Program; created; purpose; participation; qualified individual; application; State Treasurer; duties

(1) The Give to Enable Support Program is created. The program shall begin on January 1, 2026, and shall be implemented and administered by the State Treasurer. The purpose of the program is to promote access to accounts by establishing accounts using distributions from the Give to Enable Support Cash Fund. Such accounts may then be used to pay the qualified disability expenses of qualified individuals.

(2) Beginning January 1, 2026, any qualified individual shall be eligible to participate in the Give to Enable Support Program. In order to participate in the program, a qualified individual shall submit an application to the State Treasurer on forms prescribed by the State Treasurer. The State Treasurer shall accept applications from January 1 to June 1 of each year beginning in 2026. The application shall include:

(3) If the State Treasurer determines that the applicant qualifies to have an account established under the program, the State Treasurer shall approve the application and shall notify the applicant of the approval. The State Treasurer may approve as many applications as funding for the program allows for each calendar year.

(4) A qualified individual whose application is approved under this section shall have an account established for such individual in accordance with sections 77-1401 to 77-1409. Such account shall be established on or before April 1 of the year following the year the application is approved and shall be funded with no less than the minimum amount required to open an account or such greater amount as determined by the State Treasurer in his or her sole discretion.