{"data":{"id":"us-ne/neb.-rev.-stat.-77-1411","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1411","heading":"Terms, defined.","body":"For purposes of the Give to Enable Support Act:\n(1) Account has the same meaning as in section 77-1401;\n(2) Contribution means a donation which is made for the purpose of providing a source of funding for the program;\n(3) Program means the Give to Enable Support Program created in section 77-1413;\n(4) Qualified disability expenses has the same meaning as in section 77-1401; and\n(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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1411","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ead6ddcd67e95785da843e3977896ca3bba307d6132bd1c854ed0d5cf9f6dafa","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1410","next":"us-ne/neb.-rev.-stat.-77-1412"},"notice":"GroundRules: Original legal text. Not legal advice."}