The death penalty—also known as capital punishment—refers to the process of state and federal courts sentencing persons convicted of the most serious criminal offenses (capital offenses or capital crimes) to death. The specific crimes and circumstances for which the death penalty is a potential punishment (usually murder) are defined by state and federal statutes enacted by state legislatures and the United States Congress, respectively.

These death penalty or capital punishment statutes are often located in the penal or criminal code, and often in the same statute that defines a criminal offense such as murder. Twenty-two states and the District of Columbia do not have the death penalty as a potential punishment for any criminal offense.

In Nebraska, the death penalty is a legal form of punishment for certain capital offenses. The state has a history of legislative and public debate over the use of capital punishment. As of the current legal framework, the death penalty can be applied in cases involving aggravated murder. The specific circumstances under which the death penalty may be imposed are outlined in Nebraska's Revised Statutes, particularly within the penal code. These statutes detail the aggravating factors that can lead to a sentence of death upon conviction for a capital offense. Nebraska uses lethal injection as its method of execution. It's important to note that the legality and application of the death penalty are subject to change due to legislative actions, judicial rulings, and public opinion. As of the knowledge cutoff in 2023, Nebraska is one of the states that retain the death penalty, contrasting with the 22 states and the District of Columbia, where capital punishment has been abolished.