Neb. Rev. Stat. § 86-111.01

Internet-protocol-enabled service or IP-enabled service means any service, capability, functionality, or application, including broadband Internet access service as defined in 47 C.F.R. 8.1, as such regulation existed on January 1, 2025, provided using Internet protocol, or any successor protocol, that enables a service user to send or receive a communication in Internet protocol format, including, but not limited to, voice, data, or video.