Change provisions relating to the Nebraska educational savings plan trust and allow for the use of trust funds for recognized postsecondary credential programs

LB 748 expands Nebraska's Educational Savings Plan Trust to allow trust funds to cover costs for state-recognized postsecondary credential programs (such as certifications or apprenticeships), in addition to traditional degree programs. This change directly affects Nebraska residents using the state's 529 savings plan who pursue non-degree credentialing programs approved by the state. The bill amends the definition of "qualified education expenses" to include these programs, as specified in the revised statute sections. It does not alter contribution rules or eligibility for the savings plan itself.