First Responder and Dependent Education Benefit

First Responder Tuition Benefit FAQs

Note: This FAQ is subject to change with little or no notice in response to Nebraska law. The information provided to you in this document is as accurate and up to date as possible given current understandings of the law under the Nebraska First Responder Recruitment and Retention Act. Nothing in this FAQ should be taken as legal or financial advice and is provided to you for your convenience only in determining eligibility and a desire to apply for Wayne State's First Responder and Dependent Education Benefit tuition waiver. If you have any legal or tax questions, please reach out to a personal attorney or tax advisor for how this may affect you.

*Please note that for a first responder who is a correctional officer or a youth detention officer, the tuition waiver shall only be available beginning July 1, 2027.

Qualifying for the education benefit

How do I qualify for the tuition waiver as a first responder? (Updated 9/11/25)

If you meet the following criteria, you will be entitled to a waiver of one hundred percent of resident tuition.

  • Professional Firefighter or Firefighter-Paramedic (defined in Neb. Rev. Stat. 85-2610) who maintains satisfactory performance with their fire department; or
  • Professional Law Enforcement Officer (defined in Neb. Rev. Stat. 81-1401).
  • Eligible disabled person who was employed as a first responder but, due to injury or illness that resulted from their employment, is no longer able to maintain employment as a first responder, who submits a certificate of verification that they satisfy Neb. Rev. Stat. 85-2614
  • Accepted for admission to Wayne State College.
  • Complete and sign the First Responder Tuition Waiver Application form prior to the start of the semester.
  • Files documentation with the Nebraska Department of Revenue showing proof of employment or disability and proof of residence in Nebraska each year the waiver is applied for.
  • Pursues a degree that is eligible for the waiver per statute.

How do I qualify for the tuition waiver as a full-time student dependent of a first responder? (Updated 9/11/25)

If you meet the following criteria, you will be entitled to a waiver of up to one hundred percent of resident tuition.

  • Qualifying child (a legal dependent of the first responder or a nondependent child who is a legal dependent of another parent) of a professional law enforcement officer, professional firefighter or firefighter-paramedic, or eligible disabled person (who maintains satisfactory performance with their fire department)  who is a resident of Nebraska.
  • Accepted for admission to Wayne State College.
  • Complete and sign the First Responder Tuition Waiver Application form prior to the start of the semester.
  • Parent first responder files documentation with the Nebraska Department of Revenue showing proof of employment and proof of residence in Nebraska each year the waiver is applied for.
  • Signs an agreement attesting that they understand they are required to stay in the State of Nebraska and file proper state tax returns for a minimum of 5 years after they receive each waiver.

Who is considered a qualifying child for the purposes of this tuition benefit? (9/11/25)

The definition of a qualifying child, for the purposes of the First Responder and Dependent Education Benefit tuition waiver, is a student who is a legal dependent of a first responder or a student who is a nondependent child of a first responder and who is a legal dependent of another parent. This means that the student must file the FAFSA and show that they are a legal dependent of a parent, but do not have to list their first responder parent on the FAFSA. Students are required to fill out the FAFSA Form annually to be eligible for the waiver program. Federal rules determine who is considered a parent on the FAFSA Form.

Do federal law enforcement officers in Nebraska qualify? (Updated 8/25/24)

No. Officers of the FBI, DEA, or other federal law enforcement officers are not eligible for the waiver. Law enforcement officer is defined in Neb. Rev. Stat. 81-1401.

How long am I eligible for the tuition waiver? (9/11/25)

Professional law enforcement officers, firefighters, firefighter-paramedics, eligible disabled persons, and their qualifying children are each eligible for the tuition waiver for up to five years so long as they remain eligible to receive the waiver. For example, students are no longer eligible to receive the waiver once they have completed a bachelor's degree.

Am I eligible for the tuition waiver as a graduate student? (8/18/23)

No. Only undergraduate degrees are eligible.

Can I utilize the tuition waiver for multiple undergraduate degrees? (8/18/23)

As long as it is within the initial 5-year time period and the student has not graduated, a student may pursue multiple undergraduate degrees using this waiver.

Can I apply the waiver program to the credit hours I have already completed? (8/18/23)

No. The Nebraska First Responder Recruitment and Retention Act only applies to future credit hours.

What are the program or degree requirements for Nebraska First Responders? (9/11/23)

A professional law enforcement officer must pursue studies leading to a degree that relates to a career in law enforcement. A professional firefighter or firefighter-paramedic must pursue studies leading to a degree in science or medicine that relates to a career in professional firefighting. 

List of eligible majors at WSC for law enforcement include:

List of eligible majors at WSC for firefighters or firefighter-paramedics include:

What if I only receive funds for one year. Do I still have to stay in the state for five years? (9/11/25)

No matter how long you receive the tuition waiver, you agree to remain in the State of Nebraska for the five-year period following the use of the tuition waiver. For more information, see Neb. Rev. Stat. § 85-2617.

Can out-of-state students qualify for the tuition waiver? (Updated 8/28/23)

Determinations of residency for in-state tuition eligibility are made independently of the Department of Revenue's verification process related to first responders. Students who qualify for the tuition waiver based on one parent or guardian's status as a first responder may still be deemed to be out-of-state students for residency purposes. Regardless of your residency status for tuition purposes, you will still be responsible for establishing Nebraska residency and filing Nebraska income taxes for the five years following the use of the tuition waiver.

What other rules and requirements for the First Responder Recruitment and Retention Act tuition waiver may apply? (9/13/24)

Students must meet and comply with financial aid requirements, such as, enrollment in a degree-seeking program, meeting citizenship requirements, as well as maintain eligibility, such as making satisfactory academic progress toward their degree, minimum enrollment requirements for disbursement, etc. Neb. Rev. Stat. 85-2622 maintains that the college shall adopt and promulgate the procedures, rules, and regulations necessary to carry out the First Responder Recruitment and Retention Act.

Continuing to qualify

If I take longer than four years to graduate, will I still be eligible? (8/18/23)

The Nebraska First Responder Recruitment and Retention Act allows for individuals to have their tuition waived for up to five years. The five years of tuition waiver eligibility starts once you receives the tuition waiver for the first time and is available for the next consecutive five years.

Do I need to reapply each year to receive the tuition waiver? (9/11/25)

First responders who have previously qualified for the tuition waver will still need to file documentation with the Nebraska Department of Revenue showing proof of employment and proof of residence in Nebraska each year the waiver is applied for. First responders will also need to file annually for their dependent to receive the tuition waiver. All applicants will need to fill out the FAFSA form annually to remain eligible.

Tax implications

Are there any tax implications based on my accepting this tuition waiver? (8/18/23)

Although Wayne State College considers this waiver to be tuition remission, based on the additional requirements attached to this waiver and potential ongoing obligations, the IRS may view this as taxable income when you initially receive the waiver and/or potentially later depending on whether you remain in Nebraska for five years or not. The College cannot provide tax advice. Please seek guidance from your tax advisor if you have any questions regarding how this waiver may affect you.

What the tuition waiver covers

What makes up my waiver under the Nebraska First Responder Recruitment and Retention Act? (8/18/23)

Wayne State College will waive one hundred percent of the first responder's qualifying child's tuition remaining after subtracting awarded federal financial aid grants, state grants and scholarships received during the time of enrollment. College scholarships also contribute toward meeting your one hundred percent tuition waiver, including merit-based, school or departmental scholarships, and Wayne State Foundation scholarships. 

Why am I still charged tuition if I qualify for the tuition waiver program? (8/18/23)

All students have tuition charges assessed to their student billing account. Recipients of the tuition waiver will still see tuition charges assessed on their account. The tuition waiver is a promise program that guarantees enough scholarships and grants to cover tuition charges for students who qualify. The waiver fulfills actual tuition charges for up to 15 credit hours per spring/fall semester (the waiver is also available for optional summer courses with no credit maximum).

Does the waiver program cover additional expenses outside of tuition? (8/18/23)

Although the waiver will cover the cost of tuition, it does not mean that a college education will be entirely free from cost. Students will still need to cover costs for fees, books or room and board. Fortunately, the waiver is just one of many financial aid options available for students. 

Free Application for Federal Student Aid (FAFSA) Form

Why should I fill out the FAFSA Form? (9/11/25)

The FAFSA stands for “Free Application for Federal Student Aid.” It determines a student’s eligibility for need-based federal financial aid for college, which may include grants, scholarships, work-study and loans. If you don’t fill out the FAFSA , you are likely leaving money on the table that you may have qualified for. Every year, the U.S. Department of Education gives over $120 billion in federal grants, loans and work-study funds to more than 13 million college students, making it the largest provider of student financial aid in the country. About two-thirds of all full-time undergraduate college students receive grant aid, or money you don’t have to repay. All applicants must complete the FAFSA annually to remain eligible for the tuition waiver program.

When does the FAFSA Form need to be completed and filed? (8/18/23)

WSC's FAFSA priority deadline is April 1.

What happens after I fill out the FAFSA Form? (8/18/23)

After you complete the FAFSA , you will receive a FAFSA Submission Summary which will tell you if you’re eligible for the Federal Pell Grant and provide you with your Student Aid Index number.

Questions? Contact Financial Aid

For additional assistance, please contact the Financial Aid Office:

Address: Hahn Administration, 104

Telephone: 402-375-7229