Neb. Rev. Stat. § 9-1302: Neb. Rev. Stat. § 9-1302

The purposes of the Gambling Winnings Setoff for Outstanding Debt Act are to:

(1) Establish and maintain a procedure to set off against an obligor's casino winnings, parimutuel winnings, sports wagering winnings, or cash device winnings any debt (a) that is assigned to the Department of Health and Human Services or that any individual not eligible as a public assistance recipient is attempting to collect through the Title IV-D child support enforcement program, (b) that has accrued through written contract, subrogation, or court judgment, and (c) that is in the form of a liquidated amount due and owing for the care, support, or maintenance of a child or for medical or spousal support; and

(2) Establish and maintain a procedure to set off against an obligor's casino winnings, parimutuel winnings, sports wagering winnings, or cash device winnings the amount of such obligor's outstanding state liability as determined by the Department of Revenue.