Neb. Rev. Stat. § 2-412

The Legislature finds and declares that: (1) Agriculture is Nebraska's number one industry; (2) Water is Nebraska's most precious natural resource; (3) Nebraska farmers are leading the charge on sustainable agriculture initiatives that will make Nebraska a world-renowned leader and ensure protection of the land and water of Nebraska for generations to come; and (4) The Nitrogen Reduction Incentive Act encourages farmers to adopt efficient and sustainable practices to help Nebraska protect these natural resources and positions Nebraska farmers to compete.