Nebraska Code § 20-703

Right to the exercise of religion; operation of a religious organization during a state of emergency; restrictions on state action.
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Notwithstanding any other provision of law, state action shall not:
(1) Substantially burden a person's right to the exercise of religion unless it is demonstrated that applying the burden to that person's exercise of religion in this particular instance is essential to further a compelling governmental interest and is the least restrictive means of furthering that compelling governmental interest; or
(2) Restrict a religious organization from operating and engaging in religious services during a state of emergency to a greater extent than the state restricts other organizations or businesses from operating during a state of emergency.

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