Neb. Rev. Stat. § 60-2503: Neb. Rev. Stat. § 60-2503

The Nebraska Workers' Compensation Act shall not apply to a person injured while participating in a ride-sharing arrangement between his or her place of residence and place of employment or terminals near such places, except that if the employer owns, leases, or contracts for the motor vehicle used in such arrangement, pays for the time spent in travel, or pays the expense of travel, such act shall apply.