NE LB748

Expands the Nebraska educational savings plan trust (529 plan) to allow funds to be used for "recognized postsecondary credential programs" as defined in section 529(f)(2) of the Internal Revenue Code, in addition to eligible postsecondary institutions

Adds "qualified postsecondary credentialing expenses" as a new category of qualified education expenses that can be paid from the trust

Authorizes the State Treasurer to enter into agreements with recognized postsecondary credential programs to implement the savings plan provisions

Confirms that program funds are fully portable and may be used at any eligible postsecondary educational institution, any recognized postsecondary credential program, and beginning January 1, 2029, at any elementary or secondary school

Amends sections 77-1416, 77-1417, 77-1419, 77-1420, 77-1422, and 77-1427 of the Revised Statutes Supplement, 2025, to incorporate these changes throughout the statutory framework