Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-1427. Sections; how construed

Nothing in sections 77-1415 to 77-1426 shall be deemed to prohibit both resident and nonresident participants and designated beneficiaries from being eligible to participate in and benefit from the Nebraska educational savings plan trust and program. It is the intent of the Legislature that funds and income credited to the program fund are fully portable and may be used at any eligible postsecondary educational institution and beginning January 1, 2029, at any elementary or secondary school.