Neb. Rev. Stat. § 37-1241.04

(1) A person shall operate a personal watercraft on the waters of this state in a reasonable and prudent manner. A maneuver which unreasonably or unnecessarily endangers life, limb, or property is prohibited and includes weaving through congested vessel traffic, jumping the wake produced by another vessel at a distance of less than fifty yards, or jumping the wake produced by a motorboat or personal watercraft that is towing a person or persons. (2) A person shall not operate a personal watercraft on the waters of this state unless he or she is facing forward on the watercraft.