This section defines terms used in the Gambling Winnings Setoff for Outstanding Debt Act and requires a claimant to submit certification and documentation to the Department of Health and Human Services under section 43-1730.
For purposes of the Gambling Winnings Setoff for Outstanding Debt Act, unless the context otherwise requires: (1) Applicable winnings means any casino winnings, parimutuel winnings, sports wagering winnings, or cash device winnings; (2) Cash device winnings means any cash prize won by a player of a cash device as defined in section 77-3001 that requires the operator, distributor, or manufacturer of such cash device to provide the player with an Internal Revenue Service Form 1099; (3) Casino winnings means any winnings that are required to be reported on Internal Revenue Service Form W-2G won by a player from a game of chance at a licensed racetrack enclosure under the jurisdiction of the State Racing and Gaming Commission; (4) Claimant means: (a) The Department of Health and Human Services with respect to collection of a debt owed by a parent in a case involving a recipient of aid to dependent children in which rights to child, spousal, or medical support payments have been assigned to this state; (b) An individual who is not eligible as a public assistance recipient and to whom a debt is owed that the individual is attempting to collect through the Title IV-D child support enforcement program; or (c) Any person or entity entitled to receive child support, spousal support, or medical support as defined in section 43-1712.01 pursuant to an order issued by a court or agency of another state or jurisdiction, including an agency of another state or jurisdiction to which a person has assigned his or her right to receive such support. Such a claimant shall submit certification and documentation to the Department of Health and Human Services sufficient to satisfy the requirements of section 43-1730; (5) Collection system means the collection system developed and implemented pursuant to section 9-1304; (6) Debt means any liquidated amount of arrears that has accrued through assignment, contract, subrogation, court judgment, or operation of law, regardless of whether there is an outstanding judgment for such amount, and that is for the care, support, or maintenance of a child or for medical or spousal support; (7) Net winnings payment means the winnings payment amount minus the debt and outstanding state liability balance; (8) Obligor means any person as defined in section 77-2701.25: (a) Owing money to or having a delinquent account with any claimant that has not been satisfied by court order, set aside by court order, or discharged in bankruptcy; or (b) Owing money on an outstanding state liability; (9) Operator means an authorized gaming operator as defined in section 9-1103, any corporation or association licensed under sections 2-1201 to 2-1218 and authorized to conduct parimutuel wagering at a licensed racetrack, and any operator, distributor, or manufacturer of a cash device licensed under the Mechanical Amusement Device Tax Act; (10) Outstanding state liability means any liability arising from any tax, fee, or overpayment, including penalties and interest, under any tax or other program administered by the Tax Commissioner, Department of Labor, or Department of Motor Vehicles; (11) Overpayment means an overpayment of unemployment insurance benefits established under section 48-663.01; (12) Parimutuel winnings means any winnings that are required to be reported on Internal Revenue Service Form W-2G and have tax withheld by the operator and that are won by a player from a parimutuel wager at a licensed racetrack under the jurisdiction of the State Racing and Gaming Commission; (13) Sports wagering winnings means any winnings that are required to be reported on Internal Revenue Service Form W-2G and have tax withheld by the operator and that are won by a player from sports wagering as defined in section 9-1103 on a sports wager authorized by the State Racing and Gaming Commission; (14) Spousal support has the same meaning as in section 43-1715; and (15) Winnings payment means a payout of casino winnings, parimutuel winnings, sports wagering winnings, or cash device winnings to which a person is entitled as a result of playing or wagering. History: Laws 2024, LB1317, § 35; Laws 2025, LB415, § 8.