Neb. Rev. Stat. § 81-12,229

For purposes of the Small Business Stabilization Grant Program Act: (1) Department means the Department of Economic Development; (2) Eligible business means a for-profit business that: (a) Is located in this state; and (b) Had no more than one million dollars of gross revenue in the most recently completed calendar year; and (3) Qualifying event means any natural disaster, pandemic, or other event for which a state of emergency proclamation is issued by the Governor pursuant to section 81-829.40 .