CONNOLLY, J.
Neb.Rev.Stat. §§ 68-1202 to 68-1210 (Reissue 2003) allow the State to subsidize certain social services, including childcare. Acting under the auspices of these statutes, the Nebraska Department of Health and Human Services (DHHS) has created the "Child Care Subsidy Program." In 2002, DHHS adopted new regulations that would require that a family have income of less than 120 percent of the federal poverty level to be eligible for the Child Care...
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