Nebraska Funding Guide: ESA, Medicaid Waivers, and Homeschool Funding
Facts checked September 21, 2026 · 6-minute read · by the Brainrich Kids team
Nebraska has no education savings account; its scholarship programs were repealed in 2024, once by the legislature and once by voters. For a child with a developmental disability, the Family Support Waiver gives a $10,000 yearly budget that can include assistive technology, and the state reported clearing its waitlist in June 2025.
The quick answer for Nebraska: Nebraska has no ESA. The Opportunity Scholarships Act was repealed effective October 31, 2024, and the replacement program was repealed by voters that November; the governor's office says the state has "no formal school choice program." Nebraska has opted into the 2027 federal scholarship tax credit, which funds scholarship organizations. For a child from birth through 21 with a developmental disability, the Family Support Waiver gives a "maximum annual budget of $10,000" that can include "Assistive Technology" ("devices, equipment, and appliances"). The state reported the DD waitlist eliminated in June 2025, and Katie Beckett exists. A play gym is possible inside the $10,000 budget.
Please read this first: program rules, amounts, and waitlists change every year, sometimes mid-year, and no vendor can promise that a program will approve a purchase. Every row below was checked against the linked source on September 21, 2026. Before you spend a dollar, confirm the current rules with the program itself.
Jump to: Nebraska facts table · Can this fund a Brainrich gym? · Next steps · FAQ · The full guides · Sources
Nebraska funding facts at a glance
Three kinds of public money can reach a family in Nebraska: an education account or scholarship, a Medicaid waiver for a child with a developmental disability, and any homeschool-specific tax benefit. Here is what each official source says.
| Question | What the official source says (Nebraska) | Source |
|---|---|---|
| ESA or scholarship program | No ESA. The Opportunity Scholarships Act (LB 753) was repealed by LB 1402 effective October 31, 2024, and LB 1402's own scholarship program was repealed by voters in November 2024. Nebraska opted into the 2027 federal scholarship tax credit by executive order on September 29, 2025. | Nebraska Dept. of Revenue |
| Who runs it | Not applicable. Waivers are run by the DHHS Division of Developmental Disabilities. | Nebraska DHHS |
| Amount per student | Not applicable. Nebraska has no family-directed education account. | Ask the program |
| Who qualifies | Not applicable. Nebraska has no family-directed education account. | Ask the program |
| Can homeschoolers use it? | No program to use. No state homeschool credit, deduction, or grant on official sources. The federal scholarship tax credit the state joined funds scholarship organizations from 2027, and the governor's release names home school among eligible options. | Nebraska Governor |
| Curriculum | Not applicable. Nebraska has no family-directed education account. | Ask the program |
| Therapies and therapy equipment | Not applicable. Nebraska has no family-directed education account. | Ask the program |
| PE and play equipment | Not applicable. Nebraska has no family-directed education account. | Ask the program |
| How purchases work | None. | Ask the program |
| Medicaid waiver for children | Family Support Waiver (birth through 21, living with family, 850 slots, began March 2024) and the Comprehensive Developmental Disabilities Waiver (all ages), both requiring a developmental disability, Medicaid eligibility, and an ICF/IID level of care. | Nebraska DHHS quick guide |
| Equipment category to ask for | "Assistive Technology": "devices, equipment, and appliances to help you do things on your own so you need less help from other people." Also home and vehicle modification. Family Support Waiver: $10,000 maximum annual budget across all services. | FSW info sheet |
| Waiver waitlist | The governor's office reported in June 2025 that everyone on the DD waitlist had received an offer letter. Current status: confirm with the program. | Nebraska Governor |
| Katie Beckett or TEFRA option | Yes: the Katie Beckett eligibility category for children under 19 living at home who need a hospital, nursing facility, or ICF/IID level of care, using only the child's income and resources. | Nebraska DHHS |
| Other homeschool funding | None found on official sources. | Ask the program |
A row that reads "Confirm with the program" means we could not verify that fact on an official source, so we left it open instead of guessing.
Can this fund a Brainrich gym in Nebraska?
A Brainrich gym is a steel indoor climbing frame: ladders, monkey bars, rings, a rope, and a swing point, for ages 3 and up with a parent in the same room. Programs do not approve brands. They approve categories, one purchase at a time. Here is how each lane looks today.
No program to use
Nebraska education funding
Both 2024 scholarship programs are gone. The federal scholarship tax credit the state joined funds scholarship organizations from 2027, not family accounts.
Case by case
Family Support Waiver
The Family Support Waiver is a $10,000 yearly budget across all its services, and assistive technology is defined as devices, equipment, and appliances that help the child do things independently. A Model T3 fits inside that budget; larger frames would take more than a year's allocation. Approval is decided case by case in your child's individual service plan, usually with an OT or PT recommendation attached, and most waivers pay only after regular Medicaid or private insurance has said no. No state approves play equipment automatically.
Needs a Letter of Medical Necessity
HSA and FSA dollars (the same in every state)
HSA and FSA rules are federal, so Nebraska families follow the same path as everyone else: with a qualifying diagnosis and a Letter of Medical Necessity, a play gym may be eligible. Your plan administrator makes the final call. Start with is a play gym HSA/FSA eligible? and the Letter of Medical Necessity template.
What Brainrich does, and does not do. We never promise that a program will approve a purchase. That decision belongs to the program. Applications, service plans, and therapist letters are the family's and their professional's work.
The one document we provide is an itemized invoice or quote. Email info@brainrichkids.com with (1) your full name, (2) your address, and (3) the model and color. We send back the invoice with shipping, applicable taxes, and the full total, ready for a case worker or a program portal.
🧩 A budget does not have to cover the whole build
Every Brainrich gym is modular. A Model T3 that fits this year's budget becomes a Spider V3 the day you add the Monkey Bars, and each add-on is its own purchase with its own invoice. Families fund the frame from one budget cycle and the expansion from a later one, out of pocket, or as a gift. That means matching real purchases to real budget cycles. It never means splitting a single purchase to slip under a review threshold, which programs treat as a red flag.
Next steps for Nebraska families
1. If your child has a developmental disability, apply to DHHS for the Family Support Waiver (birth through 21, 850 slots). The state reported no waitlist as of June 2025.
2. If family income blocks Medicaid, apply for Katie Beckett (dhhs.katiebeckett@nebraska.gov), which counts only the child's income.
3. When a case worker, support broker, or program portal asks for pricing, request an itemized invoice from us: email info@brainrichkids.com with your full name, your address, and the model and color. We reply with shipping, applicable taxes, and the full total.
Frequently asked questions: Nebraska
Does Nebraska have an ESA (education savings account)? No. The Opportunity Scholarships Act was repealed effective October 31, 2024, and its replacement program was repealed by voters in November 2024. Nebraska opted into the 2027 federal scholarship tax credit, which funds scholarship organizations.
What funding can Nebraska homeschoolers use? No state education program applies, and there is no homeschool tax credit. Families of children with developmental disabilities can use the Family Support Waiver, plus HSA and FSA dollars with a Letter of Medical Necessity.
Can the Nebraska Family Support Waiver pay for a play gym? Possibly, inside its $10,000 annual budget. Assistive Technology is defined as devices, equipment, and appliances that help the child do things independently, and approval depends on the person-centered plan.
Which Nebraska Medicaid waiver can fund sensory or adaptive equipment? The Family Support Waiver (birth through 21, $10,000 maximum annual budget) and the Comprehensive Developmental Disabilities Waiver both list Assistive Technology. The state reported the DD waitlist eliminated in June 2025, and Katie Beckett covers children under 19.
Does Brainrich work with Nebraska funding programs? We provide the itemized invoice or quote that Nebraska programs and case workers ask for: email info@brainrichkids.com with your full name, your address, and the model and color, and we send it back with shipping, applicable taxes, and the full total. We do not prepare applications or service plans, and we never promise that a program will approve a purchase. That decision belongs to the program.
📚 The full funding guides
Can You Buy PE and Play Equipment With ESA Funds? · State Disability Waiver Programs: All 50 States · Homeschool Grants and Funding, State by State · Is a Play Gym HSA/FSA Eligible? · Letter of Medical Necessity Template · Financial Assistance: every door in one place · Funding guides for other states
Sources
All sources checked September 21, 2026. Nebraska Department of Revenue. Opportunity Scholarship Act. · Nebraska Governor. Federal scholarship tax credit opt-in, September 29, 2025. · Nebraska DHHS. Medicaid HCBS DD waivers quick guide, July 2026. · Nebraska DHHS. Family Support Waiver info sheet. · Nebraska DHHS. Family Support Waiver launch, 850 children. · Nebraska Governor. DD waitlist elimination, June 2025. · Nebraska DHHS. Katie Beckett program info sheet.