Neb. Rev. Stat. § 81-1459

(1) The Legislature finds that: (a) The State of Nebraska and cities and counties in this state have experienced a dramatic decrease in applications for law enforcement officer positions; (b) Law enforcement officers in Nebraska are leaving the law enforcement profession; (c) Law enforcement agencies are not retaining law enforcement officers at a rate sufficient to ensure public safety; (d) Law enforcement officers are the critical element of public safety in Nebraska communities; and (e) Maintaining a robust law enforcement workforce is in the best interests of all Nebraskans. (2) The purpose of the Law Enforcement Attraction and Retention Act is to provide financial incentives to attract and retain law enforcement officers.