Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-3155. Terms, defined

(1) Department means the Department of Revenue;

(2) Direct support professional means any individual who is employed in this state and provides direct care support or any other form of treatment, services, or care for individuals with intellectual and developmental disabilities; and

(3) Medicaid home and community-based services waiver means a medicaid waiver approved by the federal Centers for Medicare and Medicaid Services under the authority of section 1915(c) of the federal Social Security Act. The term includes a comprehensive developmental disabilities waiver and a developmental disabilities adult day waiver.