Parents (or guardians) may educate their child at home by electing not to meet State approval or accreditation requirements (Section 79-1601 R.R.S.). In Nebraska, "home schools" are referred to as exempt schools and are considered non-approved or non-accredited schools. By filing for and receiving exempt status, parents are electing not to have their child attend a school that meets State approval and accreditation requirements while also complying with the compulsory school attendance law (Section 79-201 R.R.S.).
Rule 12 and Rule 13 are the rules governing the procedures and standards for parents (or guardians) filing for an exemption, and are the same with the exception of the reason for the exemption and that Rule 12 exempt schools will need to comply with immunization laws.
More information on home schooling is available at the Nebraska Department of Education.