First Responder Recruitment and Retention Act
*LB 727 (Sections 107 through 113, Operative date September 2, 2023)
The Act expands the resident tuition waiver for law enforcement officers to include professional firefighters and legal dependents (dependent). The tuition waiver (waiver) includes tuition to the University of Nebraska, state colleges in the Nebraska state college system (Chadron State College, Peru State College, and Wayne State College) and community colleges located within the State of Nebraska (collectively, educational institution). The waiver is 100% of resident tuition charges after financial aid for pursuing an associate or baccalaureate degree program that relates to their career. A dependent of a law enforcement officer or professional firefighter is not required to pursue studies that lead to a specific career.
When the Department of Revenue (DOR) completes its review of the First Responder Certificate of Verification & Authorization for Release of Information, Form FRVA, page 2 will be returned to you. If you entered an email address on page 2 it will be returned electronically, otherwise it will be mailed back to you. You will submit the DOR completed page 2 of the Form FRVA to the educational institution when applying for the tuition waiver.
Revenue Tax Specialist Sr, Policy Section
Nebraska Department of Revenue
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818