Neb. Rev. Stat. § 28-1701

(1) A person shall not be arrested or prosecuted for an eligible alcohol or drug offense if such person witnessed or was the victim of a sexual assault and such person: (a) Either: (i) In good faith, reported such sexual assault to law enforcement; or (ii) Requested emergency medical assistance for the victim of the sexual assault; and (b) Evidence supporting the arrest or prosecution of the eligible alcohol or drug offense was obtained or discovered as a result of such person reporting such sexual assault to law enforcement or requesting emergency medical assistance. (2) A person shall not be arrested or prosecuted for an eligible alcohol or drug offense if: (a) Evidence supporting the arrest or prosecution of the person for the offense was obtained or discovered as a result of the investigation or prosecution of a sexual assault; and (b) Such person cooperates with law enforcement in the investigation or prosecution of the sexual assault. (3) For purposes of this section: (a) Eligible alcohol or drug offense means: (i) A violation of subsection (3) or (14) of section 28-416 or of section 28-441 ; (ii) A violation of section 53-180.02 committed by a person older than eighteen years of age and under the age of twenty-one years, as described in subdivision (4)(a) of section 53-180.05 ; (iii) A violation of a city or village ordinance similar to subdivision (3)(a)(i) or (ii) of this section; or (iv) Attempt, conspiracy, solicitation, being an accessory to, aiding and abetting, aiding the consummation of, or compounding a felony with any of the offenses in subdivision (3)(a)(i), (ii), or (iii) of this section as the underlying offense; and (b) Sexual assault means: (i) A violation of section 28-316.01 , 28-319 , 28-319.01 , 28-320 , 28-320.01 , 28-320.02 , 28-322.01 , 28-322.02 , 28-322.03 , 28-322.04 , 28-322.05 , 28-322.06 , 28-322.07 , 28-703 , or 28-1805 , sex trafficking or sex trafficking of a minor under section 28-831 , or subdivision (1)(c) or (g) of section 28-386 or subdivision (1)(d), (e), or (f) of section 28-707 ; or (ii) Attempt, conspiracy, solicitation, being an accessory to, aiding and abetting, aiding the consummation of, or compounding a felony with any of the offenses listed in subdivision (3)(b)(i) of this section as the underlying offense.