Clear Money Guide
What this state guide covers
A quick view of the questions, practical details and source notes below.
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Updated August 3, 2026. Quick answer: Nebraska calls this instrument power of attorney for health care, attorney in fact. To execute it you need 2 witnesses — and the state requires witnesses OR a notary — either one. Getting that conjunction wrong is the most common way a directive fails when it is needed.
More on Nebraska: Nebraska LLC Annual Report, Medicaid Home Equity Limit in Nebraska and Nebraska Retirement Taxes (2026).
The execution box
| What the state calls it | power of attorney for health care, attorney in fact |
|---|---|
| Witnesses required | 2 |
| Witnesses or notary? | witnesses OR a notary — either one |
| Who may NOT witness | A witness may not be the principal’s spouse, parent, child, grandchild, sibling, presumptive heir, known devisee, attending physician, mental health treatment team member, romantic or dating partner, or attorney in fact, or an employee of a life or health insurance provider for the principal. A notary may not be the attorney in fact or successor attorney in fact. |
| If you are in a care facility | No more than one witness may be an administrator or employee of a health care provider who is caring for or treating the principal. |
| Authority | Neb. Rev. Stat. §§30-3404, 30-3405, 30-3408 |
What the statute says
We declare that the principal is personally known to us, that the principal signed or acknowledged his or her signature on this power of attorney for health care in our presence, that the principal appears to be of sound mind and not under duress or undue influence, and that neither of us nor the principal’s attending physician is the person appointed as attorney in fact by this document.
— Neb. Rev. Stat. §30-3408
The form
The statute itself prints a form that may be used (Neb. Rev. Stat. §30-3408(1)), free on the Nebraska Legislature website.
Why the witness rules matter more than the wording
People spend their effort on what the directive says and almost none on how it is signed. A directive that expresses your wishes perfectly but was witnessed by someone the statute disqualifies may not be honoured. The disqualification lists exist because the people most likely to be in the room — family, the treating doctor, facility staff — are the people with an interest in the outcome.
Two practical consequences. Ask who is signing before the appointment, not during it. And if you are already in a hospital or care facility, check the facility rule row above — several states add a requirement that applies only to patients and residents, and it is the one nobody mentions.
This is the medical instrument, not the financial one
A financial power of attorney is a different document with different execution rules. Having one does not give anyone authority over your medical care, and having this one gives nobody authority over your money. Most people need both, and they are executed separately.
What could not be verified
Nebraska also has a separate ‘Rights of the Terminally Ill Act’ declaration (Neb. Rev. Stat. Ch. 20) that was not reviewed; this record covers only the Health Care Power of Attorney Act. We leave the notarization requirement unrecorded rather than marking it not required, because the statute offers notarization as a valid ALTERNATIVE path to witnessing, not because notarization is required.
Related: all states compared · living will versus healthcare proxy · what it costs.
General information drawn from state statutes and official state materials, not legal or medical advice. Advance-directive law is STATE law and the execution requirements differ in ways that decide whether a document works: some states require witnesses AND a notary, some accept either, and the list of people who may not witness varies. A directive executed the wrong way may not be honoured when it matters. Many states publish a free official form – you should not have to buy one.