Nebraska Revised Statute 48-628.05
Benefits; disqualification; sports or athletic events.
An individual shall be disqualified for unemployment benefits for any week if substantially all the services upon which such benefits are based consist of participating in sports or athletic events or training or preparing to so participate, if:
(1) Such week of unemployment begins during the period between two successive sport seasons or similar periods;
(2) Such individual performed such services in the first of such seasons or similar periods; and
(3) There is a reasonable assurance that such individual will perform such services in the later of such seasons or similar periods.