Neb. Rev. Stat. § 77-6906

Economic redevelopment area means an area in the State of Nebraska in which: (1) The average rate of unemployment in the area during the period covered by the most recent American Community Survey 5-Year Estimate by the United States Bureau of the Census is at least one hundred fifty percent of the average rate of unemployment in the state during the same period; and (2) The average poverty rate in the area is twenty percent or more for the federal census tract in the area.