reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7011 - Tax credit; eligibility; amount; use; application.

77-7011.
Tax credit; eligibility; amount; use; application.
(1) Any taxpayer who is a retail dealer and who sold and dispensed biodiesel on a retail basis during the prior calendar year through a motor fuel pump located at the taxpayer's retail motor fuel site shall be eligible to receive tax credits under the Nebraska Biodiesel Tax Credit Act.
(2) The tax credit shall be in an amount equal to fourteen cents multiplied by the total number of gallons of biodiesel sold by the taxpayer on a retail basis during the prior calendar year through a motor fuel pump located at the taxpayer's retail motor fuel site.
(3) The tax credit shall be a refundable credit that may be used against the income tax imposed by the Nebraska Revenue Act of 1967.
(4) Tax credits allowed under this section may be claimed for taxable years beginning or deemed to begin on or after January 1, 2024, under the Internal Revenue Code of 1986, as amended.
(5) To receive tax credits, a taxpayer shall submit an application to the department on a form prescribed by the department. Applications may be submitted from January 1 to April 15 of each calendar year beginning in 2024. The application shall include the following information:
(a) The name and address of the taxpayer;
(b) The total number of gallons of biodiesel sold by the taxpayer on a retail basis during the prior calendar year through a motor fuel pump located at the taxpayer's retail motor fuel site; and
(c) Any other documentation required by the department.
Source
Laws 2023, LB727, § 3.
Operative Date: September 2, 2023
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7012 - Tax credit; application; approval; limitation; department; duties.

77-7012.
Tax credit; application; approval; limitation; department; duties.
(1) If the department determines that an application is complete and that the taxpayer qualifies for tax credits, the department shall approve the application within the limits set forth in this section and shall certify the amount of tax credits approved to the taxpayer.
(2) The department may approve up to one million dollars in tax credits in any calendar year. If the total amount of tax credits requested in any calendar year exceeds such limit, the department shall allocate the tax credits proportionally based upon amounts requested.
Source
Laws 2023, LB727, § 4.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7013 - Tax credit; how claimed; excess; how treated.

77-7013.
Tax credit; how claimed; excess; how treated.
(1) A taxpayer shall claim the tax credit by attaching the tax credit certification received from the department under section 77-7012 to the taxpayer's tax return.
(2) Any credit in excess of the taxpayer's tax liability shall be refunded to the taxpayer. In lieu of claiming a refund, the taxpayer may elect to have the excess carried forward to subsequent taxable years. A taxpayer may carry forward the excess tax credits until fully utilized.
Source
Laws 2023, LB727, § 5.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7014 - Tax credit; distribution.

77-7014.
Tax credit; distribution.
Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, cooperative members, or beneficiaries in the same manner as income is distributed.
Source
Laws 2023, LB727, § 6.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7015 - Limitation on new applications.

77-7015.
Limitation on new applications.
There shall be no new applications filed under the Nebraska Biodiesel Tax Credit Act after December 31, 2028. All applications and all tax credits pending or approved before such date shall continue in full force and effect.
Source
Laws 2023, LB727, § 7.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7101 - Act, how cited.

77-7101.
Act, how cited.
Sections 77-7101 to 77-7113 shall be known and may be cited as the Opportunity Scholarships Act.
Source
Laws 2023, LB753, § 1.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7102 - Legislative findings.

77-7102.
Legislative findings.
The Legislature finds that:
(1) Enabling the greatest number of parents and legal guardians to choose among quality educational opportunities for children will improve the quality of education available to all children;
(2) Privately operated elementary and secondary schools in Nebraska satisfy the state's requirements for legal operation and provide quality educational opportunities for children;
(3) Parents and legal guardians of limited means are less able to choose among quality educational opportunities for their children;
(4) Making it possible for more parents and legal guardians to be able to choose privately operated schools benefits Nebraska parents and taxpayers; and
(5) It is in the best interests of the State of Nebraska and its citizens to encourage individuals and businesses to support organizations that financially assist parents and legal guardians who want to enroll their children in privately operated elementary and secondary schools, and such encouragement can be accomplished through the use of tax credits.
Source
Laws 2023, LB753, § 2.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7103 - Terms, defined.

77-7103.
Terms, defined.
For purposes of the Opportunity Scholarships Act:
(1) Department means the Department of Revenue;
(2) Education scholarship means a financial grant-in-aid to be used to pay all or part of the tuition and fees for attending a qualified school and includes any tuition grants;
(3) Eligible student means a resident of Nebraska who:
(a) Is receiving an education scholarship for the first time and is (i) entering kindergarten or ninth grade in a qualified school or (ii) transferring from a public school at which the student was enrolled for at least one semester immediately preceding the first semester for which the student receives an education scholarship to a qualified school and is entering any of grades kindergarten through twelve;
(b) Has previously received an education scholarship and is continuing education at a qualified school until such student graduates from high school or reaches twenty-one years of age, whichever comes first; or
(c) Is the sibling of a student who is receiving an education scholarship and resides in the same household as such student;
(4) Qualified school means any nongovernmental, privately operated elementary or secondary school located in this state that (a) is operated not for profit, (b) complies with the antidiscrimination provisions of 42 U.S.C. 1981 as such section existed on January 1, 2023, (c) complies with all health and life safety laws or codes that apply to privately operated schools, and (d) fulfills the applicable accreditation or approval requirements established by the State Board of Education pursuant to section 79-318;
(5) Scholarship-granting organization means a charitable organization in this state that is (a) exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and (b) certified pursuant to section 77-7104 to provide tax-credit-supported education scholarships to eligible students to assist them in attending qualified schools; and
(6) Tuition means any amount charged by a qualified school for enrollment in its instructional program. Tuition shall not exceed the full cost of educating an eligible student at such qualified school.
Source
Laws 2023, LB753, § 3.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7105 - Income tax credits; individual taxpayer; joint return; amounts.

77-7105.
Income tax credits; individual taxpayer; joint return; amounts.
(1) An individual taxpayer who makes one or more cash contributions to one or more scholarship-granting organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Opportunity Scholarships Act, the amount of the credit shall be equal to whichever of the following amounts is the lowest: (a) The total amount of such contributions made during the tax year; (b) fifty percent of the income tax liability of such taxpayer for the tax year; or (c) one hundred thousand dollars. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code.
(2) Taxpayers who are married but file separate returns for a tax year in which they could have filed a joint return may each claim only one-half of the tax credit that would otherwise have been allowed for a joint return.
(3) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.
(4) The taxpayer may not designate all or any part of the contribution to a scholarship-granting organization for the benefit of any eligible student specifically identified by the taxpayer.
(5) The tax credit allowed under this section is subject to section 77-7109.
Source
Laws 2023, LB753, § 5.
Operative Date: January 1, 2024
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7106 - Income tax credits; partnership, limited liability company, or subchapter S corporation; amounts.

77-7106.
Income tax credits; partnership, limited liability company, or subchapter S corporation; amounts.
(1) Any partnership, limited liability company, or corporation having an election in effect under subchapter S of the Internal Revenue Code of 1986, as amended, that is carrying on any trade or business for which deductions would be allowed under section 162 of the Internal Revenue Code of 1986, as amended, or is carrying on any rental activity and that makes one or more cash contributions to one or more scholarship-granting organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Opportunity Scholarships Act, the amount of the credit shall be equal to whichever of the following amounts is the lowest: (a) The total amount of such contributions made during the tax year; (b) fifty percent of the income tax liability of such taxpayer for the tax year; or (c) one hundred thousand dollars. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code. The credit shall be attributed to each partner, member, or shareholder in the same proportion used to report the partnership's, limited liability company's, or subchapter S corporation's income or loss for income tax purposes.
(2) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the tax credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.
(3) The taxpayer may not designate all or any part of the contribution to a scholarship-granting organization for the benefit of any eligible student specifically identified by the taxpayer.
(4) The tax credit allowed under this section is subject to section 77-7109.
Source
Laws 2023, LB753, § 6.
Operative Date: January 1, 2024
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7107 - Income tax credits; estate or trust; amounts.

77-7107.
Income tax credits; estate or trust; amounts.
(1) An estate or trust which makes one or more cash contributions to one or more scholarship-granting organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Opportunity Scholarships Act, the amount of the credit shall be equal to whichever of the following amounts is the lowest: (a) The total amount of such contributions made during the tax year; (b) fifty percent of the income tax liability of such taxpayer for the tax year; or (c) one million dollars. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code. Any credit not used by the estate or trust may be attributed to each beneficiary of the estate or trust in the same proportion used to report the beneficiary's income from the estate or trust for income tax purposes.
(2) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the tax credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.
(3) The taxpayer may not designate all or any part of the contribution to a scholarship-granting organization for the benefit of any eligible student specifically identified by the taxpayer.
(4) The tax credit allowed under this section is subject to section 77-7109.
Source
Laws 2023, LB753, § 7.
Operative Date: January 1, 2024
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7108 - Income tax credits; corporate taxpayer; amounts.

77-7108.
Income tax credits; corporate taxpayer; amounts.
(1) A corporate taxpayer as defined in section 77-2734.04 which makes one or more cash contributions to one or more scholarship-granting organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Opportunity Scholarships Act, the amount of the credit shall be equal to whichever of the following amounts is the lowest: (a) The total amount of such contributions made during the tax year; (b) fifty percent of the income tax liability of such taxpayer for the tax year; or (c) one hundred thousand dollars. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code.
(2) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the tax credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.
(3) The taxpayer may not designate all or any part of the contribution to a scholarship-granting organization for the benefit of any eligible student specifically identified by the taxpayer.
(4) The tax credit allowed under this section is subject to section 77-7109.
Source
Laws 2023, LB753, § 8.
Operative Date: January 1, 2024
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7111 - Scholarship-granting organization; audited financial information report; summary descriptions; submission; department; report.

77-7111.
Scholarship-granting organization; audited financial information report; summary descriptions; submission; department; report.
(1) Each scholarship-granting organization shall annually submit to the department no later than December 1 of each year an audited financial information report for its most recent fiscal year certified by an independent public accountant.
(2) Each scholarship-granting organization shall include with the report submitted under subsection (1) of this section a summary description of (a) its policies and procedures for awarding education scholarships, (b) the number of eligible students receiving education scholarships in the most recent fiscal year, (c) the total amount of contributions received for education scholarships in the most recent fiscal year, and (d) the total amount of education scholarships awarded in the most recent fiscal year.
(3) The department shall electronically forward such reports and summary descriptions to the Governor and the Legislature no later than December 31 of each year.
(4) By June 30, 2027, and by June 30 of each odd-numbered year thereafter, the department shall electronically submit a report to the chairperson of the Appropriations Committee of the Legislature, the chairperson of the Education Committee of the Legislature, and the chairperson of the Revenue Committee of the Legislature. The report shall include, but not be limited to, the following:
(a) A review of the progress of the Opportunity Scholarships Act;
(b) The number of students currently wait-listed or denied from receiving an education scholarship and the reason for the wait-listing or denial;
(c) The dollar amount of education scholarships given by scholarship-granting organizations; and
(d) The demographic information of students receiving education scholarships, including, but not limited to:
(i) Income level;
(ii) Grade level; and
(iii) Geographic location.
Source
Laws 2023, LB753, § 11.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7112 - Act; how construed.

77-7112.
Act; how construed.
The Opportunity Scholarships Act shall not be construed as granting any expanded or additional authority to the State of Nebraska to control or influence the governance or policies of any qualified school due to the fact that the qualified school admits and enrolls students who receive education scholarships or as requiring any such qualified school to admit or, once admitted, to continue the enrollment of any student receiving an education scholarship.
Source
Laws 2023, LB753, § 12.
Operative Date: January 1, 2024
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7201 - Act, how cited.

77-7201.
Act, how cited.
Sections 77-7201 to 77-7205 shall be known and may be cited as the Child Care Tax Credit Act.
Source
Laws 2023, LB754, § 1.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7202 - Terms, defined.

77-7202.
Terms, defined.
For purposes of the Child Care Tax Credit Act:
(1) Child means an individual who is five years of age or less;
(2) Department means the Department of Revenue;
(3) Eligible program means a program that is licensed as a family child care home I, family child care home II, child care center, or preschool and operates as a for-profit child care business or is a nonprofit organization under the Internal Revenue Code of 1986, as amended;
(4) Intermediary means any organization that distributes funds for the purpose of supporting an eligible program;
(5) Parent or legal guardian means an individual who claims a child as a dependent for federal income tax purposes;
(6) Qualifying contribution means a contribution in the form of cash, check, cash equivalent, agricultural commodity, livestock, or publicly traded security that is made:
(a) For the establishment or operation of an eligible program;
(b) For the establishment of a grant or loan program for parents requiring financial assistance for an eligible program;
(c) To an early childhood collaborative or another intermediary to provide training, technical assistance, or mentorship to child care providers;
(d) For the establishment or ongoing costs of an information dissemination program that assists parents with information and referral services for child care;
(e) To a for-profit child care business, including family home providers. The for-profit child care business must use the proceeds of a qualifying contribution for (i) the acquisition or improvement of child care facilities, (ii) the acquisition of equipment, (iii) providing services, or (iv) employee retention; or
(f) To an intermediary for the establishment or operation of an eligible program or for the establishment of a grant or loan program for parents requiring financial assistance for an eligible program;
(7) Taxpayer means any person subject to the income tax imposed by the Nebraska Revenue Act of 1967. The term includes resident and nonresident individuals, estates, trusts, and corporations; and
(8) Total household income means federal modified adjusted gross income.
Source
Laws 2023, LB754, § 2.
Effective Date: June 1, 2023
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-7203 - Parent or legal guardian; tax credit; eligibility; amount; application; approval, conditions.

77-7203.
Parent or legal guardian; tax credit; eligibility; amount; application; approval, conditions.
(1) For taxable years beginning or deemed to begin on or after January 1, 2024, under the Internal Revenue Code of 1986, as amended, a parent or legal guardian shall be eligible to receive a credit against the income tax imposed by the Nebraska Revenue Act of 1967 if:
(a) The parent's or legal guardian's child is enrolled in a child care program licensed pursuant to the Child Care Licensing Act;
(b) The parent's or legal guardian's child receives care from an approved license-exempt provider enrolled in the child care subsidy program pursuant to sections 68-1202 and 68-1206; or
(c) The parent's or legal guardian's total household income is less than or equal to one hundred percent of the federal poverty level.
(2) The credit provided in this section shall be a refundable tax credit equal to:
(a) Two thousand dollars per child if the parent's or legal guardian's total household income is no more than seventy-five thousand dollars; or
(b) One thousand dollars per child if the parent's or legal guardian's total household income is more than seventy-five thousand dollars but no more than one hundred fifty thousand dollars.
(3) A parent or legal guardian shall not be eligible for a credit under this section if the parent's or legal guardian's total household income is more than one hundred fifty thousand dollars.
(4) A parent or legal guardian shall apply for the credit provided in this section by submitting an application to the department with the following information:
(a) The number of children for which the parent or legal guardian is claiming a credit;
(b) Documentation of the parent's or legal guardian's total household income; and
(c) Any other documentation required by the department.
(5) Subject to subsection (6) of this section, if the department determines that the parent or legal guardian qualifies for tax credits under this section, the department shall approve the application and certify the amount of credits approved to the parent or legal guardian.
(6) The department shall consider applications in the order in which they are received and may approve tax credits under this section each year until the total amount of credits approved for the year equals fifteen million dollars.
Source
Laws 2023, LB754, § 3.
Effective Date: June 1, 2023
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-102 - School districts; classification.

79-102.
School districts; classification.
School districts in this state are classified as follows:
(1) Class III includes any school district embracing territory having a population of less than one hundred fifty thousand inhabitants that maintains both elementary and high school grades under the direction of a single school board;
(2) Class IV includes any school district embracing territory having a population of one hundred thousand or more inhabitants with a city of the primary class within the territory of the district that maintains both elementary and high school grades under the direction of a single school board; and
(3) Class V includes any school district whose employees participate in a retirement system established pursuant to the Class V School Employees Retirement Act and which embraces territory having a city of the metropolitan class within the territory of the district that maintains both elementary grades and high school grades under the direction of a single school board and any school district with territory in a city of the metropolitan class created pursuant to the Learning Community Reorganization Act and designated as a Class V school district in the reorganization plan.
Source
Laws 1949, c. 256, § 2, p. 691;
Laws 1959, c. 379, § 1, p. 1320;
Laws 1981, LB 16, § 1;
R.S.1943, (1994), § 79-102;
Laws 1996, LB 900, § 2;
Laws 1997, LB 345, § 6;
Laws 1998, LB 629, § 1;
Laws 2003, LB 394, § 1;
Laws 2005, LB 126, § 8;
Laws 2006, LB 1024, § 15;
Referendum 2006, No. 422;
Laws 2018, LB377, § 10.
Cross References
City of the metropolitan class, population, see section 14-101.
City of the primary class, population, see section 15-101.
Class V School Employees Retirement Act, see section 79-978.01.
Commissioner of Education, assign number to each district, see section 79-307.
Learning Community Reorganization Act, see section 79-4,117.
Annotations
School districts from and to which land may be transferred under provisions of former section 79-403 are defined and classified in this section. Klecan v. Schmal, 196 Neb. 100, 241 N.W.2d 529 (1976).
In proceedings for the transfer of land from one district to another, the advantage or disadvantage of the districts is not the deciding issue. Friesen v. Clark, 192 Neb. 227, 220 N.W.2d 12 (1974).
Members of school board act in a representative capacity and not as individuals. Greer v. Chelewski, 162 Neb. 450, 76 N.W.2d 438 (1956).
Former article 6 district was classified as Class II district. Fulk v. School District No. 8 of Lancaster County, 155 Neb. 630, 53 N.W.2d 56 (1952).
District involved was a Class III district. State ex rel. Shineman v. Board of Education, 152 Neb. 644, 42 N.W.2d 168 (1950).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-103 - Classification of school districts; how determined.

79-103.
Classification of school districts; how determined.
The number of inhabitants in any school district shall, for the purpose of determining the class to which such district belongs, be the number of inhabitants ascertained by the most recent United States census or by a certified census taken of the district at the direction of the school board or board of education of the school district and approved by the State Board of Education. The school board or board of education of any school district is authorized to contract for a special United States Census of the district if the board determines that such a census is necessary.
Source
Laws 1949, c. 256, § 5, p. 692;
Laws 1955, c. 315, § 1, p. 971;
Laws 1971, LB 212, § 1;
R.S.1943, (1994), § 79-105;
Laws 1996, LB 900, § 3.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-104 - Classification of school districts; change; Commissioner of Education; duties.

79-104.
Classification of school districts; change; Commissioner of Education; duties.
(1)(a) Whenever any Class III or IV school district attains the number of inhabitants which requires its reclassification as a Class IV or V school district, respectively, the Commissioner of Education shall reclassify such district as a district of the next higher class.
(b) Any reclassification pursuant to subdivision (1)(a) of this section shall become effective at the beginning of the next fiscal year after the order of the commissioner.
(2) On January 1, 2019, the commissioner shall reclassify any school district to the classification required by the changes made to section 79-102 by Laws 2018, LB377, which reclassification shall be effective immediately.
(3) Within fifteen days after the reclassification of any school district pursuant to subsection (1) or (2) of this section, the commissioner shall notify the county clerk or election commissioner, of the county in which the greatest number of legal voters in the school district reside, of such change in classification and the effective date of such change.
Source
Laws 1949, c. 256, § 6, p. 692;
Laws 1971, LB 212, § 2;
Laws 1981, LB 446, § 34;
R.S.1943, (1994), § 79-106;
Laws 1996, LB 900, § 4;
Laws 1997, LB 345, § 7;
Laws 2018, LB377, § 11.
Annotations
There is no mandatory change to a lesser-numbered school district as a result of a decrease in population. Quiring v. School Dist. No. 91 of Hamilton and York Counties, 205 Neb. 9, 285 N.W.2d 834 (1979).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-203 - Compulsory attendance; necessarily employed children; permit.

79-203.
Compulsory attendance; necessarily employed children; permit.
In case the services or earnings of a child are necessary for his or her own support or the support of those actually dependent upon him or her and the child is fourteen years of age or more and not more than sixteen years of age and has completed the work of the eighth grade, the person having legal or actual charge of such child may apply to the superintendent of the school district in which the child resides or a person designated in writing by the superintendent. The superintendent or designee may, in his or her discretion, issue a permit allowing such child to be employed.
Source
Laws 1921, c. 52, § 1(c), p. 227;
C.S.1922, § 6508b;
Laws 1927, c. 84, § 1, p. 251;
Laws 1929, c. 92, § 1, p. 348;
C.S.1929, § 79-1902;
Laws 1931, c. 149, § 1, p. 405;
Laws 1941, c. 163, § 1, p. 650;
C.S.Supp.,1941, § 79-1902;
R.S.1943, § 79-1905;
Laws 1949, c. 256, § 11, p. 694;
R.S.1943, (1994), § 79-205;
Laws 1996, LB 900, § 7;
Laws 1997, LB 347, § 3;
Laws 1999, LB 272, § 24;
Laws 2018, LB377, § 12.
Cross References
For provisions relating to child labor, see Chapter 48, article 3.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-204 - Compulsory attendance; necessarily employed children; continuation schools; attendance required.

79-204.
Compulsory attendance; necessarily employed children; continuation schools; attendance required.
All children who are fourteen years of age or more and not more than sixteen years of age, who reside in a school district in which a part-time continuation school is maintained by authority of the public school district and who are granted permits to be employed under section 79-203, shall attend a public, private, denominational, or parochial part-time continuation school eight hours of each week during the entire school year.
Source
Laws 1921, c. 53, § 1(c), p. 227;
C.S.1922, § 6508b;
Laws 1927, c. 84, § 1, p. 251;
Laws 1929, c. 92, § 1, p. 348;
C.S.1929, § 79-1902;
Laws 1931, c. 149, § 1, p. 405;
Laws 1941, c. 163, § 1, p. 650;
C.S.Supp.,1941, § 79-1902;
R.S.1943, § 79-1906;
Laws 1949, c. 256, § 12, p. 694;
R.S.1943, (1994), § 79-206;
Laws 1996, LB 900, § 8.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-205 - Compulsory attendance; record of attendance; annual attendance reports; made where.

79-205.
Compulsory attendance; record of attendance; annual attendance reports; made where.
Each teacher in the public, private, denominational, and parochial schools of this state shall keep a record showing (1) the name, age, and address of each child enrolled, (2) the number and county of the school district in which the school is located, (3) the number of days each pupil was present and the number of days absent, and (4) the cause of absence. On the third day on which the public, private, denominational, and parochial schools are in session at the beginning of each school year, each teacher shall send to the superintendent or administrator of the school a list of the pupils enrolled in his or her school with the age, grade, and address of each.
Source
Laws 1901, c. 70, § 1, p. 454;
Laws 1903, c. 95, § 1, p. 549;
Laws 1905, c. 140, § 1, p. 575;
Laws 1907, c. 131, § 1, p. 430;
R.S.1913, § 6924;
Laws 1919, c. 155, § 1, p. 346;
Laws 1921, c. 53, § 1(f), p. 228;
C.S.1922, § 6508d;
C.S.1929, § 79-1904;
R.S.1943, § 79-1911;
Laws 1949, c. 256, § 13, p. 694;
Laws 1971, LB 210, § 2;
R.S.1943, (1994), § 79-207;
Laws 1996, LB 900, § 9;
Laws 1999, LB 272, § 25.
Annotations
The state, having a high responsibility for the education of its citizens, has the power to impose reasonable regulations for the control and duration of basic education. Parents have a right to send their children to private schools but do not have the right to be completely unfettered by reasonable government regulations as to the quality of the education furnished and the maintenance of minimum standards. State ex rel. Douglas v. Faith Baptist Church of Louisville, 207 Neb. 802, 301 N.W.2d 571 (1981).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-206 - Compulsory attendance; nonattendance lists; transmission to enforcement officers.

79-206.
Compulsory attendance; nonattendance lists; transmission to enforcement officers.
Each superintendent or administrator of a school district, upon the receipt of the list specified in section 79-205, shall (1) compare the names of the children enrolled with the last census report on file in his or her office from such district, (2) prepare a list of all children resident in such district under his or her jurisdiction who are not attending school as provided in section 79-201, and (3) transmit the list to the officer or officers in such district whose duty it is to enforce the provisions of such section.
Source
Laws 1901, c. 70, § 1, p. 454;
Laws 1903, c. 95, § 1, p. 549;
Laws 1905, c. 140, § 1, p. 575;
Laws 1907, c. 131, § 1, p. 430;
R.S.1913, § 6924;
Laws 1919, c. 155, § 1, p. 346;
Laws 1921, c. 53, § 1(f), p. 228;
C.S.1922, § 6508d;
C.S.1929, § 79-1904;
R.S.1943, § 79-1911;
Laws 1949, c. 256, § 14, p. 694;
R.S.1943, (1994), § 79-208;
Laws 1996, LB 900, § 10;
Laws 1999, LB 272, § 26.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-207 - Compulsory attendance; entry or withdrawal of student; teachers' attendance reports.

79-207.
Compulsory attendance; entry or withdrawal of student; teachers' attendance reports.
Whenever any child enters or withdraws from any school after the third day in which school is in session, the teacher shall transmit at once the name of such child to the superintendent as specified in section 79-206 and the superintendent shall use such information in whatever way he or she deems necessary for the purpose of enforcing section 79-201. At the end of each week each teacher shall report all absences and the cause of absence to the proper superintendent. At the close of each period each teacher shall transmit to the superintendent a report showing (1) the name, age, and address of each child enrolled, (2) the number of half days each child was absent, (3) the number enrolled and the number attending on the last day of the period, and (4) the average daily attendance for the period. The provisions of this section requiring reports from each teacher shall not apply to individual teachers in schools employing more than one teacher but shall in such case apply to the head teacher, principal, or superintendent who shall obtain the required information from the teachers under his or her supervision or control. All reports and lists required in this section shall be upon blanks prescribed by the State Department of Education.
Source
Laws 1921, c. 53, § 1(g), p. 229;
C.S.1922, § 6508e;
C.S.1929, § 79-1905;
R.S.1943, § 79-1912;
Laws 1949, c. 256, § 15, p. 695;
Laws 1959, c. 382, § 1, p. 1324;
R.S.1943, (1994), § 79-209;
Laws 1996, LB 900, § 11.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-208 - Compulsory attendance; attendance officers; powers and duties; compensation.

79-208.
Compulsory attendance; attendance officers; powers and duties; compensation.
School boards shall appoint one or more attendance officers who shall be vested with police powers and shall enforce the provisions of section 79-201 in the school districts for which they act. Attendance officers shall be compensated for their services in such sums as are determined by the school board, to be paid out of the general school fund of the district.
Source
Laws 1901, c. 70, § 2, p. 456;
Laws 1903, c. 95, § 2, p. 552;
Laws 1905, c. 141, § 1, p. 578;
Laws 1909, c. 130, § 1, p. 474;
R.S.1913, § 6925;
Laws 1919, c. 155, § 9, p. 350;
Laws 1921, c. 53, § 2, p. 231;
C.S.1922, § 6509;
C.S.1929, § 79-1914;
R.S.1943, § 79-1921;
Laws 1949, c. 256, § 16, p. 695;
R.S.1943, (1994), § 79-210;
Laws 1996, LB 900, § 12;
Laws 1999, LB 272, § 27.
Cross References
For provisions for attendance officers reporting illegal employment to Department of Labor and county attorneys, see section 48-312.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-210 - Violations; penalty.

79-210.
Violations; penalty.
Any person violating the provisions of sections 79-201 to 79-209 shall be guilty of a Class III misdemeanor.
Source
Laws 1951, c. 276, § 1, p. 928;
Laws 1977, LB 39, § 247;
R.S.1943, (1994), § 79-216;
Laws 1996, LB 900, § 14.
Annotations
The fact that conduct is subject to the criminal penalties under these sections does not proscribe granting of injunctive relief. State ex rel. Douglas v. Bigelow, 214 Neb. 464, 334 N.W.2d 444 (1983).
The provision for penal sanctions in the event of violations of the various statutory provisions relating to compulsory education and operation of private, denominational, and parochial schools does not foreclose the possibility of injunctive relief. State ex rel. Douglas v. Faith Baptist Church of Louisville, 207 Neb. 802, 301 N.W.2d 571 (1981).
Subdivision (3)(a) of section 43-247 establishes the juvenile court's jurisdiction over a minor child, while section 79-201 and this section make the minor child's parents or legal guardians culpable for the child's truancy. The county attorney is free to decide whether to proceed utilizing the juvenile code or the compulsory education laws. In re Interest of Laticia S., 21 Neb. App. 921, 844 N.W.2d 841 (2014).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-211 - Minimum school term.

79-211.
Minimum school term.
The school term shall not be less than (1) one thousand thirty-two instructional hours for elementary grades and (2) one thousand eighty instructional hours for high school grades in any public school district or private, denominational, or parochial school. If any district which receives twenty percent or more of its total receipts for general fund purposes from federal sources fails to actually receive receipts anticipated at the time of the adoption of the school budget from taxes, state funds, federal funds, tuition, or other sources, the school board or board of education of such district may, at any time during the school year, elect to close all or part of its schools.
Source
Laws 1996, LB 900, § 15.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-212 - Kindergarten program; minimum hours.

79-212.
Kindergarten program; minimum hours.
The school board or board of education of any school district offering a kindergarten program shall provide a program of at least four hundred clock hours each school year.
Source
Laws 1967, c. 520, § 1, p. 1742;
Laws 1977, LB 430, § 1;
Laws 1978, LB 596, § 2;
R.S.1943, (1981), § 79-549;
Laws 1985, LB 633, § 4;
R.S.1943, (1994), § 79-201.10;
Laws 1996, LB 900, § 16.
Cross References
Kindergarten, program required, when, see section 79-728.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-213 - School; failure to maintain; loss of state funds; exceptions.

79-213.
School; failure to maintain; loss of state funds; exceptions.
No school district shall receive any portion of state funds pursuant to the Tax Equity and Educational Opportunities Support Act unless school has been actually taught in the district by a legally certificated teacher for the length of time required by law or unless the pupils residing in the district have attended school in another district for the length of time required by law. At the discretion of the State Board of Education, the closing of a school shall not prevent a district from being accredited or receiving its proper share of state funds when epidemic sickness or severe storm conditions prevail to such an extent that the school board in any district deems it advisable to close any or all schools within the district or when the destruction of the schoolhouse makes it impossible to continue the school. Such sickness, storm conditions, or destruction of the schoolhouse shall be sworn to by the secretary of the school board and the oath filed with the State Board of Education if the school board of the school district is proposing to offer fewer hours than required by law.
Source
Laws 1881, c. 78, subdivision II, § 14, p. 341;
Laws 1883, c. 72, § 3, p. 290;
Laws 1889, c. 78, § 7, p. 544;
Laws 1903, c. 85, § 2, p. 535;
Laws 1913, c. 57, § 1, p. 168;
R.S.1913, § 6745;
Laws 1915, c. 116, § 1, p. 266;
C.S.1922, § 6286;
Laws 1927, c. 87, § 1, p. 255;
C.S.1929, § 79-218;
Laws 1933, c. 138, § 1, p. 545;
Laws 1935, c. 168, § 1, p. 619;
Laws 1939, c. 113, § 1, p. 488;
C.S.Supp.,1941, § 79-218;
R.S.1943, § 79-224;
Laws 1949, c. 256, § 109, p. 728;
Laws 1971, LB 227, § 1;
Laws 1990, LB 1090, § 8;
Laws 1990, LB 1059, § 37;
R.S.1943, (1994), § 79-470;
Laws 1996, LB 900, § 17;
Laws 1998, Spec. Sess., LB 1, § 7.
Cross References
Tax Equity and Educational Opportunities Support Act, see section 79-1001.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-216 - Children of members in military service; children of parents employed by federal government and living on property of national parks; residency.

79-216.
Children of members in military service; children of parents employed by federal government and living on property of national parks; residency.
In all cases when any person is on active duty as a member of the United States Army, Navy, Marine Corps, or Air Force in the State of Nebraska and is residing on federally owned property, any child of school age of such active duty member who also resides on such property shall be considered a resident of the school district where such property is located and may be admitted pursuant to subsection (1) of section 79-215.
This section also applies to children of parents employed by the federal government and residing with their parents on the property of national parks or national monuments within this state.
Source
Laws 1937, c. 185, § 1, p. 742;
C.S.Supp.,1941, § 79-521;
R.S.1943, § 79-518;
Laws 1949, c. 256, § 85, p. 721;
Laws 1959, c. 390, § 1, p. 1345;
Laws 1967, c. 533, § 1, p. 1767;
Laws 1971, LB 292, § 9;
Laws 1993, LB 839, § 4;
R.S.1943, (1994), § 79-446;
Laws 1996, LB 900, § 20;
Laws 2019, LB115, § 2.
Annotations
Military personnel living off and on air base are part of population of county. Ludwig v. Board of County Commissioners of Sarpy County, 170 Neb. 600, 103 N.W.2d 838 (1960).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-217 - School board and governing authority; student; immunization against certain contagious diseases; exception.

79-217.
School board and governing authority; student; immunization against certain contagious diseases; exception.
(1) Except as provided in sections 79-221 and 79-222, the school board or board of education of each school district and the governing authority of each private, denominational, or parochial school in this state shall require each student to be protected against measles, mumps, rubella, poliomyelitis, diphtheria, pertussis, and tetanus by immunization prior to enrollment. Any student who does not comply with this section shall not be permitted to continue in school until he or she so complies, except as provided by section 79-222. Each school district shall make diligent efforts to inform families prior to the date of school registration of the immunization requirements of this section.
(2) Except as provided in sections 79-221 and 79-222, on and after July 1, 2010, every student entering the seventh grade shall have a booster immunization containing diphtheria and tetanus toxoids and an acellular pertussis vaccine which meets the standards approved by the United States Public Health Service for such biological products, as such standards existed on January 1, 2009.
(3) Except as provided in the Childhood Vaccine Act, the cost of such immunizations shall be borne by the parent or guardian of each student who is immunized or by the Department of Health and Human Services for those students whose parent or guardian is financially unable to meet such cost.
Source
Laws 1973, LB 173, § 1;
Laws 1973, LB 546, § 1;
Laws 1979, LB 59, § 2;
Laws 1992, LB 431, § 8;
Laws 1993, LB 536, § 109;
Laws 1994, LB 1223, § 128;
R.S.1943, (1994), § 79-444.01;
Laws 1996, LB 900, § 21;
Laws 1996, LB 1044, § 811;
Laws 2005, LB 301, § 63;
Laws 2007, LB296, § 707;
Laws 2009, LB464, § 1.
Cross References
Childhood Vaccine Act, see section 71-526.
Annotations
An unimmunized student's right to attend school on presentation of a properly signed immunization waiver is limited by a school board's authority, under former section 79-4,177(1), to exclude the unimmunized student from school during presence of a disease specified by this section. Maack v. School Dist. of Lincoln, 241 Neb. 847, 491 N.W.2d 341 (1992).
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-218 - School board and governing authority; immunization clinics; request assistance.

79-218.
School board and governing authority; immunization clinics; request assistance.
Any school board or board of education of a school district or the governing authority of a private, denominational, or parochial school in this state may request assistance from the Department of Health and Human Services in establishing immunization clinics. Such assistance shall consist of vaccines, serums, and other supplies, services, and guidance from the Department of Health and Human Services.
Source
Laws 1973, LB 173, § 2;
R.S.1943, (1994), § 79-444.02;
Laws 1996, LB 900, § 22;
Laws 1996, LB 1044, § 812;
Laws 2005, LB 301, § 64;
Laws 2007, LB296, § 708.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-219 - Student; immunization status; Department of Health and Human Services; rules and regulations.

79-219.
Student; immunization status; Department of Health and Human Services; rules and regulations.
The Department of Health and Human Services shall adopt and promulgate rules and regulations relating to the required levels of protection, provisional enrollment under the provisions of section 79-222, the evidence necessary to prove that the required examination or immunization has been received, and the reporting of each student's immunization status. The department may modify, add to, or delete from the list of required immunizations set out in section 79-217. The department shall furnish local school authorities with copies of such rules and regulations and any other material which will assist in the carrying out of sections 79-214 and 79-217 to 79-223.
Source
Laws 1979, LB 59, § 3;
Laws 1994, LB 1223, § 129;
R.S.1943, (1994), § 79-444.03;
Laws 1996, LB 900, § 23;
Laws 1996, LB 1044, § 813;
Laws 1998, LB 1073, § 159;
Laws 2005, LB 301, § 65;
Laws 2007, LB296, § 709.