Neb. Rev. Stat. § 79-246

The State Department of Education shall reimburse each option school district for special education programs provided to option students in accordance with section 79-1142 . The resident school district of an option student shall be exempted from the payment responsibility set forth in section 79-1140 . For purposes of calculation to determine reimbursement pursuant to section 79-1142 , the option school district shall include the adjusted average per pupil cost as defined in section 79-1114 of the option school district and not the amount received pursuant to section 79-245 .