Child abuse is generally the mistreatment of a child by a parent or caregiver—through actions or inactions—that causes injury, death, or emotional harm to the child—or that places the child at serious risk of such injury, death, or emotional harm. Mistreatment that constitutes child abuse may take many forms, including neglect, physical abuse, sexual abuse, emotional abuse, failure to supervise, and exploitation. Child abuse laws vary from state to state and are usually located in a state’s family code and criminal or penal code.

In Nebraska, child abuse is defined and regulated under both the state's family code and criminal statutes. According to Nebraska law, child abuse includes any act or failure to act that results in death, serious physical or emotional harm, sexual abuse or exploitation, or an act or failure to act which presents an imminent risk of serious harm to a child. This can encompass physical, emotional, or sexual abuse, neglect, and abandonment. The state mandates that certain professionals, such as teachers, doctors, and social workers, are required to report suspected child abuse to the Nebraska Department of Health and Human Services. Failure to report can result in penalties. When abuse is reported, the department will investigate the allegations and may take action to protect the child, including removing the child from the home if necessary. Criminal charges may also be filed against the perpetrator, which can result in imprisonment, fines, and a criminal record. Nebraska's child abuse laws are primarily found in the Nebraska Revised Statutes, specifically in sections dealing with crimes and punishments, as well as family law provisions.