Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits

This bill expands Nebraska's Educational Savings Plan Trust to include savings plans for elementary and secondary school expenses, previously limited to higher education. It amends multiple statutes (including 85-1801 to 85-1817 and 72-1239.01) to define and include K-12 education savings accounts within the trust framework. The change directly affects public and private elementary/secondary schools by allowing families to use these savings plans for K-12 costs. Key provisions clarify that assets in these accounts will not count toward eligibility for certain state assistance programs, aligning K-12 savings with existing higher education tax benefits. The bill focuses on structural updates to the trust rather than new tax policies.