For purposes of the COVID-19 Liability Act:

(1) COVID-19 means the novel coronavirus identified as SARS-CoV-2, the disease caused by the novel coronavirus SARS-CoV-2 or a virus mutating therefrom, and the health conditions or threats associated with the disease caused by the novel coronavirus SARS-CoV-2 or a virus mutating therefrom;

(2) Federal public health guidance means and includes written or oral guidance related to COVID-19 issued by any of the following:

(a) The Centers for Disease Control and Prevention of the United States Department of Health and Human Services;

(b) The Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services; or

(c) The federal Occupational Safety and Health Administration; and

(3)(a) Person means:

(i) Any natural person;

(ii) Any sole proprietorship, partnership, limited liability partnership, corporation, limited liability company, business trust, estate, trust, unincorporated association, or joint venture;

(iii) The State of Nebraska and any political subdivision of the state;

(iv) Any school, college, university, institution of higher education, religious organization, or charitable organization; or

(v) Any other legal or commercial entity.

(b) Person includes an employee, director, governing board, officer, agent, independent contractor, or volunteer of a person listed in subdivision (3)(a) of this section.