Neb. Rev. Stat. § 86-281

Investigative or law enforcement officer means a law enforcement officer as defined in section 81-1401 and includes the Attorney General and his or her deputies or assistants, a county attorney and his or her deputies, and agents of the United States Federal Bureau of Investigation, Drug Enforcement Administration, Marshals Service, Secret Service, Bureau of Alcohol, Tobacco, and Firearms, Treasury Department, Customs Service, Justice Department, and Internal Revenue Service.