{"data":{"id":"us-ne/neb.-rev.-stat.-77-6102","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6102","heading":"Terms, defined.","body":"For purposes of the Long-Term Care Savings Plan Act:\n(1) Long-term care expense means the cost of long-term care in a long-term care facility and the cost of care provided in a person's home when the person receiving the care is unable to perform multiple basic life functions independently;\n(2) Long-term care insurance premiums means premiums paid for a long-term care insurance policy issued pursuant to the Long-Term Care Insurance Act that offers coverage to the individual, the individual's spouse, or another person for whom the taxpayer has an insurable interest;\n(3) Participant means an individual who has entered into a participation agreement or established an account with a financial institution with which the State Treasurer has an agreement under subsection (1) of section 77-6103; and\n(4) Qualified individual means (a) a person who incurred long-term care expenses during the taxable year or (b) a person who turned fifty years of age or older during the taxable year who made payments for long-term care insurance premiums during the taxable year.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6102","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"dd676c6598f43444c2866b2183f0e823ce34b6ea95804c2b24c5cecc6c0d9166","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6101","next":"us-ne/neb.-rev.-stat.-77-6103"},"notice":"GroundRules: Original legal text. Not legal advice."}