Nebraska Revised Statute 81-12,131
For purposes of the Nebraska Operational Assistance Act, unless the context otherwise requires:
(1) Business enterprise means an individual, corporation, partnership, limited liability company, or joint-stock company with its principal place of business in Nebraska or potentially in Nebraska;
(2) Program means the Nebraska Operational Assistance Program; and
(3) Venture capital means equity financing provided by investors to business enterprises that have the potential for high growth and in which the risk for loss and the potential for profit may be considerable.