Neb. Rev. Stat. § 58-251

Prior to providing financing for a development project as defined by subdivision (3) of section 58-219 , the authority shall make specific findings relating to the public purposes to be effectuated thereby, including but not limited to (1) with respect to a project as defined in subdivision (3)(a), (3)(b), or (3)(c) of section 58-219 , the project's effect on the economic base, the tax base, tax revenue, and employment opportunities, and (2) with respect to a project as defined in subdivision (3)(d) of section 58-219 , the project's effect on the provision, including the continued provision, of health care, child care, and related services.