Neb. Rev. Stat. § 25-21,305

(1) For purposes of this section: (a) Law enforcement officer has the same meaning as in section 81-1401 ; and (b) Prohibited content has the same meaning as in section 25-21,304 . (2) There shall be no civil or criminal liability for the viewing or possession of prohibited content by: (a) A judge who does so in good faith and for purposes of a proceeding before the court; (b) An attorney who does so in good faith in the course of representing a client or potential client; (c) An agent or employee of a judge or attorney who does so in good faith and for a legitimate purpose while acting within the scope of such agency or employment; or (d) A law enforcement officer who does so in good faith in the course of his or her official duties.