Neb. Rev. Stat. § 25-21,295

It is not a defense to a cause of action brought pursuant to the Exploited Children's Civil Remedy Act that the defendant: (1) Did not know the participant or portrayed observer appearing in the visual depiction of sexually explicit conduct; (2) Did not appear in the visual depiction of sexually explicit conduct containing the participant or portrayed observer; or (3) Did not commit, assist with the commission of, or personally observe the commission of acts of sexually explicit conduct portrayed in the visual depiction containing the participant or portrayed observer.