Neb. Rev. Stat. § 85-2802

For purposes of the Meadowlark Act: (1) Contribution means a donation which is made for the purpose of providing a source of funding for the Meadowlark Program established in section 85-2804 ; (2) Eligible postsecondary educational institution has the same meaning as in section 77-1416 ; (3) Nebraska educational savings plan trust has the same meaning as in section 77-1416 ; (4) Qualified education expenses has the same meaning as in section 77-1416 ; and (5) Qualified individual means an individual born on or after January 1, 2020, who is a resident of this state at the time of birth.