Neb. Rev. Stat. § 49-1479.03: Neb. Rev. Stat. § 49-1479.03

(1) For purposes of this section, foreign national means:

(a) An individual who is not a citizen of the United States or a national of the United States and who is not lawfully admitted for permanent residence;

(b) A person, other than an individual, organized under the laws of or having its principal place of business in a foreign country;

(c) A government of a foreign country; or

(d) A political party or political committee established in a foreign country.

(2) It shall be unlawful for a foreign national, directly or indirectly, to make a contribution to a ballot question committee or for a ballot question committee to solicit, accept, or receive such a contribution.

(3) A person, other than an individual, organized under the laws of the United States which is a domestic subsidiary of a foreign national may make a contribution or an expenditure to support or oppose the qualification, passage, or defeat of a ballot question ballot if:

(a) The person is a discrete entity organized under the laws of any state within the United States and its principal place of business is within the United States;

(b) The foreign national parent does not finance election-related contributions or expenditures either directly or through such person, including through subsidizing the person's business operations, unless the person can demonstrate by a reasonable accounting method that it has sufficient funds from its own domestic operations to make any contributions or expenditures; and

(c) All decisions concerning the administration of the person's contributions or expenditures are made by citizens or permanent residents of the United States.