Neb. Rev. Stat. § 87-1003

(1) A commercial entity shall not knowingly and intentionally publish or distribute material harmful to minors on the Internet on a website that contains a substantial portion of such material unless the entity uses a reasonable age verification method to verify the age of an individual attempting to access the material. (2) A commercial entity or third party that performs an age verification required by this section shall not retain any identifying information of the individual after access has been granted to the material.