Nebraska Statutes 53-103.24. Near beer, defined

Near beer means beer containing less than one-half of one percent of alcohol by volume.

Source

Alcohol: means the product of distillation of any fermented liquid, whether rectified or diluted, whatever the origin thereof, and includes synthetic ethyl alcohol and alcohol processed or sold in a gaseous form. See Nebraska Statutes 53-103.01
Beer: means a beverage obtained by alcoholic fermentation of an infusion or concoction of barley or other grain, malt, and hops in water and includes, but is not limited to, beer, ale, stout, lager beer, porter, near beer, flavored malt beverage, and hard cider. See Nebraska Statutes 53-103.03