Neb. Rev. Stat. § 45-1305: Neb. Rev. Stat. § 45-1305

(1) The amount of interest and principal balance of medical debt discharged under the program shall not be considered income for income tax purposes as provided in section 77-2716 .

(2) Contributions to the Medical Debt Relief Fund made by any private individual or private entity shall be tax deductible for income tax purposes as provided in section 77-2716 .