Neb. Rev. Stat. § 81-12,240

For purposes of the Economic Recovery Act: (1) Economic redevelopment area means an area in the State of Nebraska in which: (a) The average rate of unemployment in the area during the period covered by the most recent federal decennial census or 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 (b) The average poverty rate in the area is twenty percent or more for the federal census tract in the area; and (2) Qualified census tract means a qualified census tract as defined in 26 U.S.C. 42(d)(5)(B)(ii)(I), as such section existed on January 1, 2022.