Neb. Rev. Stat. § 44-6912

Medical care means amounts paid for: (1)(a) The diagnosis, care, mitigation, treatment, or prevention of disease or (b) the purpose of affecting any structure or function of the body; (2) Transportation primarily for and essential to medical care referred to in subdivision (1) of this section; and (3) Insurance covering medical care referred to in subdivisions (1) and (2) of this section.