Neb. Rev. Stat. § 77-1411: Terms, defined.

For purposes of the Give to Enable Support Act:

(1) Account has the same meaning as in section 77-1401;

(2) Contribution means a donation which is made for the purpose of providing a source of funding for the program;

(3) Program means the Give to Enable Support Program created in section 77-1413;

(4) Qualified disability expenses has the same meaning as in section 77-1401; and

(5) Qualified individual means an individual with a disability as defined in section 77-1401 who does not have an account at the time he or she is approved to become a participant in the program pursuant to section 77-1413.