Nebraska: Health Care Power of Attorney Requirements

Nebraska regulates the appointment in a standalone health care power of attorney
chapter, Neb. Rev. Stat. §§ 30-3401 to -3432. The statute calls the agent the
attorney in fact. Nebraska supplies a form, but another document — including
a combined durable power of attorney — may be used if its health-care portion
fully satisfies § 30-3404.

Requirements one by one

Governing law and document

Every document must identify the principal, the attorney in fact, and any
successor; expressly authorize health-care decisions when the principal is
incapable; show the execution date; and use one of the two permitted verification
routes (§ 30-3404). The statutory form is optional, but the statutory requirements
are not (§ 30-3408(1)-(2)).

Who can sign

The principal must be a competent adult, meaning a person age 18 or older or
otherwise not a minor (§ 30-3402(1)). Every adult is rebuttably presumed competent
unless adjudged incompetent or placed under guardianship (§ 30-3403(2)). The
principal signs and dates the writing or acknowledges that signature and date to
the witnesses or notary (§ 30-3404).

Witnesses or notary

Nebraska gives two alternatives. The principal may use at least two adult
witnesses, each of whom observes the signing and dating or the principal's
acknowledgment of them. Or the principal may sign and acknowledge the document
before a notary public who is not the attorney in fact or successor
(§ 30-3404).

Who cannot witness or serve

The witness list is detailed. A witness cannot be the principal's spouse, parent,
child, grandchild, sibling, presumptive heir, known devisee, attending physician,
mental-health-treatment-team member, romantic or dating partner, attorney in fact,
or an employee of the principal's life or health insurer. No more than one witness
may be an administrator or employee of a provider caring for the principal
(§ 30-3405).

The attending physician or mental-health-treatment-team member cannot be the
agent. Unrelated employees of those professionals and unrelated owners,
operators, or employees of the treating provider also cannot serve. An unrelated
person already acting as health-care attorney in fact for ten or more principals
is disqualified too (§ 30-3406).

When the agent can act

Authority is springing only: it begins when the principal is determined incapable
(§ 30-3411). The attending physician must make the determination in writing and
document its cause and nature; any physician consulted about that determination
does the same (§ 30-3412(1)). The form lets the principal require confirmation by
a second physician. A physician named as the agent cannot make the incapacity
determination (§ 30-3412(2)).

Powers and limits

Once authority begins, the agent makes health-care decisions subject to the
principal's instructions (§ 30-3417(1)) and must consult medical personnel. Known
wishes control; otherwise the agent acts in the principal's best interests with due
regard for known religious and moral beliefs (§ 30-3418(1)).

Withdrawing life-sustaining procedures or artificially administered nutrition or
hydration requires both a terminal condition or persistent vegetative state and an
express grant in the document — unless the principal's intent is established by
clear and convincing evidence (§ 30-3418(2)). The agent can never withdraw routine
comfort care or ordinary oral food and fluids (§ 30-3418(3)). A principal's own
objection prevails unless a county court determines the principal is incapable
(§ 30-3417(5)).

How to revoke

A competent principal may revoke the power or an agent's decision "at any time"
and "in any manner" that communicates the intent. It becomes effective when
communicated to the attending physician, provider, or agent (§ 30-3420(1)). A
later valid health care power of attorney revokes the earlier one unless the new
document says otherwise (§ 30-3420(4)).

For a spouse-agent, Nebraska waits for the divorce or legal-separation decree.
If the decree is silent, the appointment is revoked when the decree is entered
(§ 30-3420(6)). Someone who acts in good faith without actual knowledge of a
revocation remains protected (§ 30-3420(7)), so prompt notice matters.

Out-of-state directives

A health care power of attorney executed in another state and valid under that
state's law "shall be valid according to its terms" in Nebraska (§ 30-3408(4)).

What trips people up

• The family-and-heir witness bar is broad. A spouse, child, sibling,
  presumptive heir, or known devisee cannot witness, even if that person is not
  the agent (§ 30-3405). The notary route avoids assembling two qualified
  witnesses, but the notary still cannot be the agent or successor (§ 30-3404).
• A broad health-care grant does not automatically authorize withdrawal of
  life support or artificial feeding. Nebraska requires the medical condition
  plus an express grant or clear-and-convincing proof of intent (§ 30-3418(2)).
• The document does not become an immediate decisionmaking license. The agent
  cannot act before the written incapacity determination, and the principal's
  objection still controls unless a county court finds incapacity
  (§§ 30-3412, 30-3417(5)).

Common questions

Can I notarize the document instead of using witnesses?
Yes. Nebraska permits either two qualified adult witnesses or acknowledgment
before a notary who is not the agent or successor (§ 30-3404).

Can my spouse witness my health care power of attorney?
No. A spouse is expressly disqualified, along with the other people listed in
§ 30-3405.

Can my agent decide to withdraw a feeding tube?
Only if the medical-condition requirement is met and the document expressly
grants that authority, unless intent is shown by clear and convincing evidence
(§ 30-3418(2)). Ordinary food and fluids given by mouth cannot be withdrawn by
the agent (§ 30-3418(3)).

Will a health care power of attorney signed elsewhere work in Nebraska?
Yes, if it was valid under the law of the state where it was executed
(§ 30-3408(4)).

Statutes and sources

• Neb. Rev. Stat. § 30-3403 — competent adult principal and presumption of
  competency.
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3403
  (accessed 2026-07-16)
• Neb. Rev. Stat. § 30-3404 — required contents and two-witness-or-notary
  execution alternatives.
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3404
  (accessed 2026-07-16)
• Neb. Rev. Stat. §§ 30-3405 and 30-3406 — witness and agent
  disqualifications.
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3405 and
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3406
  (accessed 2026-07-16)
• Neb. Rev. Stat. § 30-3408 — statutory form, alternate forms, and
  out-of-state recognition.
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3408
  (accessed 2026-07-16)
• Neb. Rev. Stat. § 30-3412 — written incapacity determination.
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3412
  (accessed 2026-07-16)
• Neb. Rev. Stat. §§ 30-3417 and 30-3418 — agent authority, principal
  objection, duties, and life-support/nutrition limits.
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3417 and
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3418
  (accessed 2026-07-16)
• Neb. Rev. Stat. § 30-3420 — revocation and divorce-decree rule.
  https://nebraskalegislature.gov/laws/statutes.php?statute=30-3420
  (accessed 2026-07-16)