Neb. Rev. Stat. § 77-1411

For purposes of the Give to Enable Support Act: (1) Account has the same meaning as in section 77-1401 ; (2) Contribution means a donation which is made for the purpose of providing a source of funding for the program; (3) Program means the Give to Enable Support Program created in section 77-1413 ; (4) Qualified disability expenses has the same meaning as in section 77-1401 ; and (5) Qualified individual means an individual with a disability as defined in section 77-1401 who does not have an account at the time he or she is approved to become a participant in the program pursuant to section 77-1413 .