Neb. Rev. Stat. §§ 48-115.02
An employer who is a lessor of one or more commercial motor vehicles leased to a self-insured motor carrier, may agree with the self-insured motor carrier that benefits under the Nebraska Workers' Compensation Act with respect to personal injury or death to the driver or drivers employed by such lessor caused by accident or occupational disease arising out of and in the course of performing services for the self-insured motor carrier in connection with such lease shall be paid by the self-insured motor carrier in the same manner and to the same extent as benefits under the Nebraska Workers' Compensation Act are paid to or on behalf of employees of the self-insured motor carrier. To participate in an agreement under this section the motor carrier's principal place of business must be in this state and the motor carrier must be authorized to self-insure liability under the Nebraska Workers' Compensation Act.
Such an agreement shall (1) constitute compliance by such lessor with the requirements of section 48-145 with respect to such driver or drivers, but only insofar as liability for personal injury or death to the driver or drivers employed by such lessor caused by accident or occupational disease arising out of and in the course of performing services for such self-insured motor carrier in connection with such lease is concerned, (2) be enforceable against such self-insured motor carrier in the same manner and to the same extent as claims arising under the Nebraska Workers' Compensation Act by employees of such self-insured motor carrier, and (3) not be deemed to be a contract of insurance for purposes of Chapter 44. Section 48-111 shall apply to such lessor, the driver or drivers employed by such lessor, and the self-insured motor carrier with respect to personal injury or death caused to such driver or drivers by accident or occupational disease arising out of and in the course of performing services for such self-insured motor carrier in connection with such lease while such an agreement is effective.
Neb. Rev. Stat. §§ 48-115.02