Neb. Rev. Stat. § 32-1007: Neb. Rev. Stat. § 32-1007

(1) If the last name of a person engaged in or pursuing a write-in campaign pursuant to section 32-615 is the same or substantially similar to the last name of another person engaged in or pursuing a write-in campaign for the same office or a candidate appearing on the ballot for the same office, the write-in vote shall be valid only if, in addition to the requirements of section 32-1005 , the first or generally recognized name of the person engaged in or pursuing the write-in campaign is also written or printed on the line provided for that purpose.

(2) If only the last name of a person is in the write-in space on the ballot and the last name is the same or substantially similar to the last name of another person engaged in or pursuing a write-in campaign for the same office or a candidate appearing on the ballot for the same office, the counting board shall reject the ballot for that office.