Neb. Rev. Stat. § 50-203

The Executive Board of the Legislative Council shall adopt policies to carry out section 50-202 . The policies shall allow each member of the Legislature to receive per diem expenses based upon ordinary and necessary business expenses as permitted by section 162 of the Internal Revenue Code which are incurred while performing in the official capacity as a member of the Legislature. The per diem expenses paid to a member shall be less than or equal to the amounts actually paid or incurred.