Nebraska Revised Statute 79-232
The Legislature finds and declares that parents and legal guardians have the primary responsibility of ensuring that their children receive the best education possible. In recognition of this responsibility, the Legislature intends to provide educational options for parents and legal guardians, when deciding what public school or public school district is best for their children, by allowing them to consider the following factors, including, but not limited to:
(1) The size of the schools and school districts in the area;
(2) The distance children have to travel and the ease and availability of transportation;
(3) The course offerings and extracurricular offerings of the schools and school districts in the area;
(4) The quantity and quality of the staff at such schools and school districts; and
(5) The performance of the school district on any indicators of performance established by the State Department of Education.