Neb. Rev. Stat. § 79-10,149

The Legislature finds that: (1) The cost to educate students with special needs has increased in recent years; (2) Special education expenditures can be unpredictable for school districts, particularly for school districts with small student populations, and can change dramatically from year to year as students with varying needs join or leave the school district; (3) School districts may have difficulty covering large unexpected special education expenditures; and (4) Assisting school districts upfront with large, unexpected special education expenditures allows such school districts to more easily meet the needs of all students.