Neb. Rev. Stat. § 44-1616

Such political subdivision, municipal corporation, or public body, as set forth in section 44-1615 , except a state agency defined in section 81-8,239.01 , may approve and expend funds to pay premiums or dues to cover the cost of such plans in whole or in part, and may authorize deductions from salaries or wages of such employees and take such other steps as may be necessary to effectuate and continue such plans.