The acts of breaking and entering a building were historically part of the definition of the crime of burglary. But most states have since broadened the definition of burglary to include any entry into a building without the permission of the owner and with the intent to commit a theft, assault, or other crime inside the building. But a few states still have a distinct criminal offense of breaking and entering a building.

And some states have a similar criminal offense of forcible and unlawful entry that make it a crime to force entry into an automobile, safe, ATM, parking meter, or vending machine.

Breaking and entering laws (and related property crime laws) are usually located in a state’s penal or criminal code (statutes).

In Nebraska, burglary is defined under Nebraska Revised Statute 28-507. The law states that a person commits burglary if they willfully, maliciously, and forcibly break and enter into any real estate or any improvements erected thereon with the intent to commit any felony or theft. This definition aligns with the broader modern definition of burglary, which does not require the traditional 'breaking' element but does require entry without permission and with criminal intent. Nebraska law also addresses unlawful entry into vehicles and other property through statutes such as Nebraska Revised Statute 28-511, which covers theft by unlawful taking or disposition, potentially applicable to automobiles, and Nebraska Revised Statute 28-518, which prohibits criminal mischief and could apply to forcible entry into safes, ATMs, and similar property. It is important to note that while Nebraska's burglary statute encompasses the broader definition, specific charges and penalties can vary based on the circumstances of the crime, including the type of property entered and the intent of the offender.