Neb. Rev. Stat. § 71-17,114

The department has the administrative responsibility to track loan recipients and to develop repayment tracking and collection mechanisms. The department may contract for such services. When a loan has been forgiven pursuant to section 71-17,111 , the amount forgiven may be taxable income to the loan recipient and the department shall provide notification of the amount forgiven to the loan recipient, the Department of Revenue, and the Internal Revenue Service if required by the Internal Revenue Code as defined in section 49-801.01 .