University of Nebraska Medical Center
University of Nebraska Medical Center

Nebraska First Responder Recruitment and Retention Law Enforcement Education Act

The University of Nebraska is proud to partner with the State of Nebraska in supporting Nebraska law enforcement officers, firefighters, firefighter-paramedics, and their dependents who are completing their first baccalaureate degrees. Under the First Responder Recruitment and Retention Law Enforcement Education Act, sworn officers, first responders, and their dependents may be eligible for a waiver of 100% of their resident tuition charges (after other financial aid and scholarships) for pursuing a baccalaureate degree program that relates to their career. The sworn officer or first responder must a resident of the State of Nebraska. This waiver is available for up to five years.

Eligibility

A law enforcement officer, for the purposes of this program, is defined as any person who is responsible for the prevention or detection of crime or the enforcement of the penal, traffic, or highway laws of the State of Nebraska or any political subdivision of the state for more than one 100 hours per year and who is authorized by law to make arrests.

A professional firefighter, for the purposes of this program, is defined as a firefighter or firefighter-paramedic who is a member of a paid fire department of a municipality or a rural or suburban fire protection district in the state of Nebraska, including a municipality having a home rule charter or a municipal authority created pursuant to a home rule charter that has its own paid fire department, and for whom firefighting is a full-time career.

A dependent, for the purposes of this program, is defined as a biological child, stepchild, foster child, sibling, step-sibling, or descendant who can legally be claimed as a dependent by a law enforcement officer (as defined above) or professional firefighter (as defined above). Being a dependent student means you meet the definition of a "dependent student" under the Free Application for Federal Student Aid (FAFSA) and that at least one parent or legal guardian qualifies as a law enforcement officer or professional firefighter residing in the State of Nebraska. 

Application Process

Frequently Asked Questions (FAQs)

The FAQs below are subject to change with little or no notice in response to Nebraska law. The information is as accurate and up to date as possible given current understandings of the law. Nothing in this FAQ should be taken as legal or financial advice and is provided to you for your convenience only in determining eligibility and a desire to apply for the First Responder Recruitment and Retention Act waiver. If you have any legal or tax questions, please reach out to a personal attorney or tax advisor for how this may affect you.

Qualifying for the First Responder Recruitment and Retention Act

If you meet the following criteria, you will be entitled to a waiver of one hundred percent of resident tuition.

  • Professional Firefighter or Firefighter-Paramedic (defined in Neb. Rev. Stat. 85-2610) who maintains satisfactory performance with their fire department; or
  • Professional Law Enforcement Officer (defined in Neb. Rev. Stat. 81-1401).
  • Eligible disabled person who was employed as a first responder but, due to injury or illness that resulted from their employment, is no longer able to maintain employment as a first responder, who submits a certificate of verification that they satisfy Neb. Rev. Stat. 85-2614
  • Meets all admission standards of the Board of Regents of the University of Nebraska according to Regents Policy 5.2.1 and has been admitted.
  • Submits an application form to determine eligibility.
  • Files documentation with the Nebraska Department of Revenue showing proof of employment or disability and proof of residence in Nebraska each year the waiver is applied for.
  • Pursues a degree that is eligible for the waiver per statute.

If you meet the following criteria, you will be entitled to a waiver of up to one hundred percent of resident tuition.

  • Qualifying child (a legal dependent of the first responder or a nondependent child who is a legal dependent of another parent) of a professional law enforcement officer, professional firefighter or firefighter-paramedic, or eligible disabled person (who maintains satisfactory performance with their fire department)  who is a resident of Nebraska.
  • Meets all admission standards of the Board of Regents of the University of Nebraska according to Regents Policy 5.2.1 and has been admitted.
  • Submits an application form to determine eligibility.
  • Parent first responder files documentation with the Nebraska Department of Revenue showing proof of employment and proof of residence in Nebraska each year the waiver is applied for.
  • Signs an agreement attesting that they understand they are required to stay in the State of Nebraska and file proper state tax returns for a minimum of 5 years after they receive each waiver.
The definition of a qualifying child, for the purposes of the First Responder Recruitment and Retention Act, is a student who is a legal dependent of a first responder or a student who is a nondependent child of a first responder and who is a legal dependent of another parent. This means that the student must file the FAFSA and show that they are a legal dependent of a parent, but do not have to list their first responder parent on the FAFSA. Students are required to fill out the FAFSA Form annually to be eligible for the waiver program. Federal rules determine who is considered a parent on the FAFSA Form.
No. Officers of the FBI, DEA, or other Federal Law Enforcement Officers are not eligible for the waiver. Law enforcement officer is defined in Neb. Rev. Stat. 81-1401
Professional law enforcement officers, firefighters, firefighter-paramedics, eligible disabled persons, and their qualifying children are each eligible for the tuition waiver for up to five years so long as they remain eligible to receive the waiver. For example, students are no longer eligible to receive the waiver once they have completed a bachelor's degree.
No. Only undergraduate degrees are eligible under the Nebraska First Responder Recruitment and Retention Act.
As long as it is within the initial 5-year time period and the student has not graduated, a student may pursue multiple undergraduate degrees using this waiver.
If the tuition waiver recipient fails to annually file a tax return to prove residency in the State of Nebraska for the five-year period following the use of the tuition waiver or fails to remain a resident for the five-year period following the use of the tuition waiver, the recipient agrees to repay the University of Nebraska System for the amount of tuition that was waived.
No. The Nebraska First Responder Recruitment and Retention Act only applies to future credit hours.
Qualifying children of first responders or eligible disable persons must be enrolled full-time (12 or more credit hours) by the sixth day of classes each fall and spring semester to remain eligible for the waiver. Full-time enrollment is not required during the summer semester; all credit hours reported on the Summer Aid Application are eligible for coverage. If a dependent student is in their final semester before graduation and enrolled less than full-time, they must notify the Office of Financial Aid to maintain eligibility. Students who are first responders or eligible disabled persons themselves are not required to be enrolled full-time to receive the waiver.

A professional law enforcement officer must pursue studies leading to a degree that relates to a career in law enforcement. A professional firefighter or firefighter-paramedic must pursue studies leading to a degree in science or medicine that relates to a career in professional firefighting.

Undergraduate students who are seeking their bachelor's degree and are eligible under the requirements of the statute are eligible for the waiver regardless of their UNMC campus location. There are several undergraduate degree options available at UNMC, including nursing, dental hygiene, and several allied health fields. Graduate and professional students are not eligible for the waiver program. Please contact the UNMC financial aid office for more details.

Office of Financial Aid
finaid@unmc.edu
402-559-4199

Students must remain in the State of Nebraska for at least 5 years after taking advantage of the waiver. There are no exceptions that would allow someone to leave the state.
No matter how long you receive the tuition waiver, you agree to remain in the State of Nebraska for the five-year period following the use of the tuition waiver. For more information, see Neb. Rev. Stat. § 85-2617.
Determinations of residency for in-state tuition eligibility are made independently of the Department of Revenue's verification process related to first responders. Students who qualify for the tuition waiver based on one parent or guardian's status as a first responder may still be deemed to be out-of-state students for residency purposes. For more information, please see Regents Policy 5.7.1. Students who are considered out-of-state students for tuition purposes will not be able to adjust to in-state residency for tuition purposes unless otherwise eligible to do so based on already existing University policies. Regardless of your residency status for tuition purposes, you will still be responsible for establishing Nebraska residency and filing Nebraska income taxes for the five years following the use of the tuition waiver.
Students must meet and comply with general campus scholarship and financial aid requirements, such as, enrollment in a degree-seeking program, meeting citizenship requirements, as well as maintain eligibility, such as making satisfactory academic progress toward their degree, minimum enrollment requirements for disbursement, etc. Neb. Rev. Stat. 85-2622 maintains that the university shall adopt and promulgate the procedures, rules, and regulations necessary to carry out the First Responder Recruitment and Retention Act.

Continuing to Qualify

The Nebraska First Responder Recruitment and Retention Act allows for individuals to have their tuition waived for up to five years. The five years of tuition waiver eligibility starts once you receives the tuition waiver for the first time and is available for the next consecutive five years.
First responders who have previously qualified for the tuition waver will still need to file documentation with the Nebraska Department of Revenue showing proof of employment and proof of residence in Nebraska each year the waiver is applied for. First responders will also need to file annually for their dependent to receive the tuition waiver. All applicants will need to fill out the FAFSA form annually to remain eligible.

Tax Implications

Although the University of Nebraska Medical Center considers this waiver to be tuition remission, based on the additional requirements attached to this waiver and potential ongoing obligations, the IRS may view this as taxable income when you initially receive the waiver and/or potentially later depending on whether you remain in the State for five years or not. The University cannot provide tax advice. Please seek guidance from your tax advisor if you have any questions regarding how this waiver may affect you.

What the Nebraska First Responder Recruitment and Retention Act Covers

The University of Nebraska System will waive one hundred percent of the first responder's qualifying child's tuition remaining after subtracting awarded federal financial aid grants, state grants and scholarships received during the time of enrollment. University scholarships also contribute toward meeting your one hundred percent tuition waiver, including merit-based, college or departmental scholarships, and University of Nebraska Foundation scholarships. There is not a line item called the “First Responder Recruitment and Retention Act” that will appear on your financial aid package. Instead, the tuition waiver is a promise that these programs combined will cover your tuition each semester for up to 15 credit hours.
All students have tuition charges assessed to their university student billing account. Recipients of the tuition waiver will still see tuition charges assessed on their account. The tuition waiver is a promise program that guarantees enough scholarships and grants to cover tuition charges for students who qualify. The waiver fulfills actual tuition charges for up to 15 credit hours per spring/fall semester (the waiver is also available for optional summer courses with no credit maximum).

Although the waiver will cover the cost of tuition, it does not mean that a university education will be entirely free from cost. Students will still need to cover costs for fees, books or room and board. Fortunately, the waiver is just one of many financial aid options available for students. For more details regarding other financial aid options, contact the Office of Financial Aid.

Free Application for Federal Student Aid (FAFSA) Form

The FAFSA stands for “Free Application for Federal Student Aid.” It determines a student’s eligibility for need-based federal financial aid for college, which may include grants, scholarships, work-study and loans. If you don’t fill out the FAFSA Form, you are likely leaving money on the table that you may have qualified for. Every year, the U.S. Department of Education gives over $120 billion in federal grants, loans and work-study funds to more than 13 million college students, making it the largest provider of student financial aid in the country. About two-thirds of all full-time undergraduate college students receive grant aid, or money you don’t have to repay. All applicants must complete the FAFSA Form annually to remain eligible for the tuition waiver program.
The FAFSA Form priority application deadline for the 2025-26 academic year is May 1.
After you complete the FAFSA Form, you will receive a FAFSA Submission Summary which will tell you if you’re eligible for the Federal Pell Grant and provide you with your Student Aid Index number.