Neb. Rev. Stat. § 37-1241.06

(1)(a) No person under fourteen years of age shall operate a motorboat or personal watercraft on the waters of this state. (b) No person under sixteen years of age shall operate a motorboat or personal watercraft on the waters of this state with an individual in tow behind the motorboat or personal watercraft. (2) Effective January 1, 2012, no person born after December 31, 1985, shall operate a motorboat or personal watercraft on the waters of this state unless he or she has successfully completed a boating safety course approved by the commission and has been issued a valid boating safety certificate. (3) The commission may charge a fee of no more than ten dollars for a boating safety course required by this section.