28-703. Incest; penalty.

(1) A person commits the offense of incest if he or she knowingly:

(a) Intermarries or engages in sexual penetration or sexual contact with any person who falls within the degrees of consanguinity set forth in section 28-702;

(b) Engages in sexual penetration or sexual contact with his or her stepchild who is under nineteen years of age; or

(2) Incest is a Class III felony, except that incest with a person who is under eighteen years of age is a Class IIA felony.

(3) For purposes of this section, the definitions found in section 28-318 shall be used.

(4) The testimony of a victim shall be entitled to the same weight as the testimony of victims of other crimes under this code.

Source:Laws 1977, LB 38, § 142; Laws 1978, LB 748, § 9; Laws 1985, LB 89, § 1; Laws 2015, LB605, § 43; Laws 2026, LB965, § 18.
Operative Date: July 18, 2026

Cross References

Registration of sex offenders, see sections 29-4001 to 29-4014.

Annotations

Incest of an adult is not a registrable offense under the Sex Offender Registration Act. State v. Aguilar-Moreno, 17 Neb. App. 623, 769 N.W.2d 784 (2009).

For purposes of the incest statute, a "minor" is defined as a child under the age of 19. State v. Johnson, 12 Neb. App. 247, 670 N.W.2d 802 (2003).