diff --git a/changelog.d/ne-liheap-cooling.added.md b/changelog.d/ne-liheap-cooling.added.md
new file mode 100644
index 00000000000..da690393444
--- /dev/null
+++ b/changelog.d/ne-liheap-cooling.added.md
@@ -0,0 +1 @@
+Add Nebraska LIHEAP regular cooling assistance.
diff --git a/policyengine_us/parameters/gov/hhs/liheap/regular_payments.yaml b/policyengine_us/parameters/gov/hhs/liheap/regular_payments.yaml
index e811bea6fbd..be081fcf297 100644
--- a/policyengine_us/parameters/gov/hhs/liheap/regular_payments.yaml
+++ b/policyengine_us/parameters/gov/hhs/liheap/regular_payments.yaml
@@ -33,6 +33,7 @@ values:
     - nc_lieap  # North Carolina LIEAP
     - nd_liheap  # North Dakota LIHEAP
     - ne_liheap  # Nebraska LIHEAP
+    - ne_liheap_cooling  # Nebraska LIHEAP cooling
     - nh_fap  # New Hampshire FAP
     - nj_liheap  # New Jersey LIHEAP
     - nm_liheap  # New Mexico LIHEAP
diff --git a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/adc_child_age_limit.yaml b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/adc_child_age_limit.yaml
new file mode 100644
index 00000000000..73f48184790
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/adc_child_age_limit.yaml
@@ -0,0 +1,12 @@
+description: Nebraska qualifies a household for cooling assistance when a member below this age receives Aid to Dependent Children under the Low Income Home Energy Assistance Program.
+values:
+  2025-10-01: 6
+metadata:
+  unit: year
+  period: year
+  label: Nebraska LIHEAP cooling Aid to Dependent Children child age limit
+  reference:
+    - title: 476 NAC 2-003(A) Cooling Assistance (a household member who "is a child under age 6 who receives Aid to Dependent Children")
+      href: https://rules.nebraska.gov/api/fileStorage/GetAsByteArray/chapter-pdfs/476%20NAC%202%20(06-26-2022).pdf/1747#page=2
+    - title: Nebraska FY2026 LIHEAP State Plan, section 3.3
+      href: https://liheapch.acf.gov/docs/2026/state-plans/NE_Plan_2026.pdf#page=11
diff --git a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/elderly_age.yaml b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/elderly_age.yaml
new file mode 100644
index 00000000000..cfd68fa8f63
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/elderly_age.yaml
@@ -0,0 +1,12 @@
+description: Nebraska qualifies a household for cooling assistance when a member is at least this age under the Low Income Home Energy Assistance Program.
+values:
+  2025-10-01: 70
+metadata:
+  unit: year
+  period: year
+  label: Nebraska LIHEAP cooling elderly member age
+  reference:
+    - title: 476 NAC 2-003(B) Cooling Assistance (a household member who "is age 70 or older")
+      href: https://rules.nebraska.gov/api/fileStorage/GetAsByteArray/chapter-pdfs/476%20NAC%202%20(06-26-2022).pdf/1747#page=2
+    - title: Nebraska FY2026 LIHEAP State Plan, section 3.3
+      href: https://liheapch.acf.gov/docs/2026/state-plans/NE_Plan_2026.pdf#page=11
diff --git a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/multifamily.yaml b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/multifamily.yaml
new file mode 100644
index 00000000000..062d0e418a6
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/multifamily.yaml
@@ -0,0 +1,32 @@
+description: Nebraska provides these regular multi-family cooling payments by countable income as a share of the federal poverty guideline under the Low Income Home Energy Assistance Program.
+# The Guidance Document effective October 1, 2026 prints the same table for FY2027.
+brackets:
+  - threshold:
+      2025-10-01: -.inf
+    amount:
+      2025-10-01: 385
+  - threshold:
+      2025-10-01: 0.7
+    amount:
+      2025-10-01: 335
+  - threshold:
+      2025-10-01: 1
+    amount:
+      2025-10-01: 300
+  - threshold:
+      2025-10-01: 1.3
+    amount:
+      2025-10-01: 273
+metadata:
+  type: single_amount
+  threshold_unit: /1
+  amount_unit: currency-USD
+  period: year
+  label: Nebraska LIHEAP multi-family cooling payment
+  reference:
+    - title: Nebraska LIHEAP Guidance Document effective October 1, 2025, Cooling Payment Computation
+      href: https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=3
+    - title: Nebraska LIHEAP Guidance Document effective October 1, 2026, Cooling Payment Computation
+      href: https://dhhs.ne.gov/Guidance%20Docs/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document.pdf#page=4
+    - title: Nebraska FY2026 LIHEAP State Plan, section 3.6 (minimum $273, maximum $700)
+      href: https://liheapch.acf.gov/docs/2026/state-plans/NE_Plan_2026.pdf#page=12
diff --git a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/single_family.yaml b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/single_family.yaml
new file mode 100644
index 00000000000..a0938f9ff0a
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/cooling/single_family.yaml
@@ -0,0 +1,32 @@
+description: Nebraska provides these regular single-family cooling payments by countable income as a share of the federal poverty guideline under the Low Income Home Energy Assistance Program.
+# The Guidance Document effective October 1, 2026 prints the same table for FY2027.
+brackets:
+  - threshold:
+      2025-10-01: -.inf
+    amount:
+      2025-10-01: 700
+  - threshold:
+      2025-10-01: 0.7
+    amount:
+      2025-10-01: 595
+  - threshold:
+      2025-10-01: 1
+    amount:
+      2025-10-01: 525
+  - threshold:
+      2025-10-01: 1.3
+    amount:
+      2025-10-01: 478
+metadata:
+  type: single_amount
+  threshold_unit: /1
+  amount_unit: currency-USD
+  period: year
+  label: Nebraska LIHEAP single-family cooling payment
+  reference:
+    - title: Nebraska LIHEAP Guidance Document effective October 1, 2025, Cooling Payment Computation
+      href: https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=3
+    - title: Nebraska LIHEAP Guidance Document effective October 1, 2026, Cooling Payment Computation
+      href: https://dhhs.ne.gov/Guidance%20Docs/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document.pdf#page=4
+    - title: Nebraska FY2026 LIHEAP State Plan, section 3.6 (minimum $273, maximum $700)
+      href: https://liheapch.acf.gov/docs/2026/state-plans/NE_Plan_2026.pdf#page=12
diff --git a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/earned_income_disregard.yaml b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/earned_income_disregard.yaml
index ccaea440e6a..151f7d987a7 100644
--- a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/earned_income_disregard.yaml
+++ b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/earned_income_disregard.yaml
@@ -1,4 +1,4 @@
-description: Nebraska excludes this share of gross countable earned income when determining regular heating payments under the Low Income Home Energy Assistance Program.
+description: Nebraska excludes this share of gross countable earned income when determining regular heating and cooling payments under the Low Income Home Energy Assistance Program.
 values:
   2025-10-01: 0.2
 metadata:
@@ -6,5 +6,5 @@ metadata:
   period: year
   label: Nebraska LIHEAP earned income disregard
   reference:
-    - title: Nebraska LIHEAP Guidance Document effective October 1, 2025
+    - title: "Nebraska LIHEAP Guidance Document effective October 1, 2025, Heating and Cooling Payment Computation #page 2-3"
       href: https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/fpg_year_lag.yaml b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/fpg_year_lag.yaml
index 6427304d368..bd3baf4d756 100644
--- a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/fpg_year_lag.yaml
+++ b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/fpg_year_lag.yaml
@@ -1,4 +1,4 @@
-description: Nebraska uses federal poverty guidelines from this many years before the modeled heating-season ending year under the Low Income Home Energy Assistance Program.
+description: Nebraska uses federal poverty guidelines from this many years before the modeled federal fiscal year, for heating and cooling, under the Low Income Home Energy Assistance Program.
 values:
   2025-10-01: 1
 metadata:
diff --git a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/payment_size_limit.yaml b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/payment_size_limit.yaml
index c4fea5d14ee..bae8ac428ce 100644
--- a/policyengine_us/parameters/gov/states/ne/dhhs/liheap/payment_size_limit.yaml
+++ b/policyengine_us/parameters/gov/states/ne/dhhs/liheap/payment_size_limit.yaml
@@ -1,4 +1,4 @@
-description: Nebraska limits household size to this number when determining regular heating payment income bands under the Low Income Home Energy Assistance Program.
+description: Nebraska limits household size to this number when determining regular heating and cooling payment income bands under the Low Income Home Energy Assistance Program.
 values:
   2025-10-01: 6
 metadata:
@@ -6,5 +6,5 @@ metadata:
   period: year
   label: Nebraska LIHEAP payment band household size limit
   reference:
-    - title: Nebraska LIHEAP Guidance Document effective October 1, 2025
+    - title: "Nebraska LIHEAP Guidance Document effective October 1, 2025, Heating and Cooling Payment Computation #page 2-3"
       href: https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=2
diff --git a/policyengine_us/programs.yaml b/policyengine_us/programs.yaml
index 6f704d520fb..01370320e45 100644
--- a/policyengine_us/programs.yaml
+++ b/policyengine_us/programs.yaml
@@ -1301,7 +1301,15 @@ programs:
         variable: ne_liheap
         parameter_prefix: gov.states.ne.dhhs.liheap
         verified_years: "2026"
-        notes: FY2026 regular heating only, with the single-family and multifamily schedules and the earned-income disregard. Crisis, cooling and weatherization assistance are out of scope.
+        notes: FY2026 regular heating, with the single-family and multifamily schedules and the earned-income disregard. Cooling is a separate entry; crisis and weatherization assistance are out of scope.
+      - state: NE
+        status: partial
+        name: Nebraska LIHEAP cooling
+        full_name: Nebraska Low Income Home Energy Assistance Program Cooling Assistance
+        variable: ne_liheap_cooling
+        parameter_prefix: gov.states.ne.dhhs.liheap
+        verified_years: "2026-2027"
+        notes: FY2026-FY2027 cooling payment by dwelling type for households with a member age 70 or older or a child under 6 receiving ADC. The medical-statement and prior-air-conditioner routes, crisis assistance and air conditioner purchase or repair are out of scope.
       - state: NH
         status: partial
         name: New Hampshire FAP
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling.yaml b/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling.yaml
new file mode 100644
index 00000000000..fc98e2db17e
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling.yaml
@@ -0,0 +1,337 @@
+# Source: Nebraska FY2026 LIHEAP Guidance, Cooling Payment Computation (page 3).
+# https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=3
+# Tiers by payment income as a share of the 2025 guideline: at or below 70% / 100% / 130% /
+# 150%. Single-family $700 / $595 / $525 / $478; multi-family $385 / $335 / $300 / $273.
+# One-person tier tops: $10,955 / $15,650 / $20,345 / $23,475.
+
+- name: Case 1, single-family cooling payments at each closed tier boundary.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [NE, NE, NE, NE, NE, NE, NE, NE, NE]
+    ne_liheap_cooling_eligible: [true, true, true, true, true, true, true, true, true]
+    ne_liheap_household_size: [1, 1, 1, 1, 1, 1, 1, 1, 1]
+    ne_liheap_gross_income: [-100, 0, 10_955, 10_955.01, 15_650, 15_650.01, 20_345, 20_345.01,
+      23_475]
+    ne_liheap_earned_income: [0, 0, 0, 0, 0, 0, 0, 0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS, NATURAL_GAS]
+    has_cooling_expense: [true, true, true, true, true, true, true, true, true]
+  output:
+    ne_liheap_cooling: [700, 700, 700, 595, 595, 525, 525, 478, 478]
+
+- name: Case 2, multi-family cooling payments at each closed tier boundary.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [NE, NE, NE, NE, NE, NE, NE, NE]
+    ne_liheap_cooling_eligible: [true, true, true, true, true, true, true, true]
+    ne_liheap_household_size: [1, 1, 1, 1, 1, 1, 1, 1]
+    ne_liheap_gross_income: [0, 10_955, 10_955.01, 15_650, 15_650.01, 20_345, 20_345.01, 23_475]
+    ne_liheap_earned_income: [0, 0, 0, 0, 0, 0, 0, 0]
+    ne_liheap_dwelling_type: [MULTI_FAMILY, MULTI_FAMILY, MULTI_FAMILY, MULTI_FAMILY,
+      MULTI_FAMILY, MULTI_FAMILY, MULTI_FAMILY, MULTI_FAMILY]
+    heating_type: [NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS, NATURAL_GAS,
+      NATURAL_GAS, NATURAL_GAS]
+    has_cooling_expense: [true, true, true, true, true, true, true, true]
+  output:
+    ne_liheap_cooling: [385, 385, 335, 335, 300, 300, 273, 273]
+
+# A 72-year-old in a house with $1,200 a month of Social Security ($14,400 a year) and a
+# $900 gas heating bill. 14,400 / 15,650 = 0.920, tier 2: cooling $595 (single-family) and,
+# separately, heating $550 (natural gas column). The national LIHEAP total is $550 + $595.
+- name: Case 3, a retiree receives both the heating and the cooling payment.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 72
+    social_security_retirement: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    heating_type: NATURAL_GAS
+    gas_expense: 900
+    has_cooling_expense: true
+  output:
+    ne_liheap_cooling_eligible: true
+    ne_liheap: 550
+    ne_liheap_cooling: 595
+    liheap: 1_145
+
+# A mother receiving ADC of about $5,920 a year with her 3-year-old in an apartment.
+# 5,920 / 21,150 = 0.280, tier 1: multi-family $385.
+- name: Case 4, an ADC household in an apartment receives the multi-family payment.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 28
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person2:
+        age: 3
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 5_920
+        heating_type: ELECTRICITY
+        has_cooling_expense: true
+        ne_liheap_dwelling_type: MULTI_FAMILY
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NE
+  output:
+    ne_liheap_cooling_eligible: true
+    ne_liheap_cooling: 385
+
+# Case 3's retiree with no heating, then with the heating fuel left unspecified, and no
+# heating bill. The cooling table has no fuel column, so both homes receive $595. Heating pays
+# nothing in both.
+- name: Case 5, a home without heating and a home with an unspecified heating fuel are both paid.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [NE, NE]
+    age: [72, 72]
+    social_security_retirement: [14_400, 14_400]
+    ssi: [0, 0]
+    ne_aabd: [0, 0]
+    general_assistance: [0, 0]
+    tanf: [0, 0]
+    heating_type: [NONE, UNSPECIFIED]
+    has_cooling_expense: [true, true]
+  output:
+    ne_liheap: [0, 0]
+    # Was [true, false] and [595, 0], now [true, true] and [595, 595]: the cooling payment
+    # adds no heating-fuel condition of its own.
+    ne_liheap_cooling_eligible: [true, true]
+    ne_liheap_cooling: [595, 595]
+
+# A 75-year-old with $2,000 a month of Social Security ($24,000 a year) exceeds the $23,475
+# one-person limit.
+- name: Case 6, income above 150% of the guideline pays nothing.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 75
+    social_security_retirement: 24_000
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    heating_type: NATURAL_GAS
+    has_cooling_expense: true
+  output:
+    ne_liheap_income_eligible: false
+    ne_liheap_cooling: 0
+
+- name: Case 7, a household without a cooling cost receives no cooling payment.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 72
+    social_security_retirement: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    heating_type: NATURAL_GAS
+    has_cooling_expense: false
+  output:
+    ne_liheap_cooling: 0
+
+# The Guidance Document effective October 1, 2026 (page 4) prints the FY2026 amounts
+# on the 2026 guideline of $15,960 for one person: 14,400 / 15,960 = 0.902, tier 2: $595.
+# The limit is 1.5 x 15,960 = $23,940.
+- name: Case 8, the FY2027 cooling table repeats the FY2026 amounts.
+  period: 2027
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 72
+    social_security_retirement: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    heating_type: NATURAL_GAS
+    has_cooling_expense: true
+  output:
+    ne_liheap_cooling: 595
+
+# A 45-year-old earning $15 an hour for 20 hours a week ($15,600) lives with a 72-year-old
+# parent receiving $1,100 a month of Social Security ($13,200). Gross $28,800 is under the
+# $31,725 two-person limit. Payment income 28,800 - 0.2 x 15,600 = 25,680; 25,680 / 21,150 =
+# 1.214, tier 3: $525. Without the disregard 28,800 / 21,150 = 1.362 would be tier 4 ($478).
+- name: Case 9, the earned income disregard raises the cooling payment tier.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        employment_income_before_lsr: 15_600
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person2:
+        age: 72
+        social_security_retirement: 13_200
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+        heating_type: NATURAL_GAS
+        has_cooling_expense: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NE
+  output:
+    ne_liheap_cooling: 525
+
+# A 72-year-old with $1,200 a month of Social Security ($14,400 a year) rents an apartment with
+# heat in the rent and an unknown heating fuel. She pays her own electric bill for a window air
+# conditioner and gets no housing assistance. 14,400 / 15,650 = 0.920, tier 2: multi-family
+# heating $300 (as in integration Case 7) and multi-family cooling $335.
+- name: Case 10, an apartment renter with heat in the rent and an unspecified fuel is paid cooling.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 72
+    social_security_retirement: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    ne_liheap_dwelling_type: MULTI_FAMILY
+    heat_expense_included_in_rent: true
+    heating_type: UNSPECIFIED
+    has_cooling_expense: true
+    receives_housing_assistance: false
+  output:
+    ne_liheap: 300
+    ne_liheap_cooling_eligible: true
+    ne_liheap_cooling: 335
+
+# The same retiree rents an apartment in Douglas County (Omaha) with all utilities in the rent,
+# reports no separate cooling cost and gets no housing assistance. Her rent is the FY2026 HUD Fair
+# Market Rent for a one-bedroom unit, $1,148 a month (x12 = 13,776). Plan section 3.3 requires a
+# renter with utilities in rent to be responsible for a portion of the cooling utilities, read as
+# heating reads the same sentence for heat in rent (ne_liheap_eligible Case 9). Tier 2:
+# multi-family heating $300 and cooling $335.
+- name: Case 11, an unsubsidized renter with utilities in the rent is paid cooling.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 72
+    social_security_retirement: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    ne_liheap_dwelling_type: MULTI_FAMILY
+    tenant_pays_utilities: false
+    rent: 13_776
+    heat_expense_included_in_rent: true
+    heating_type: ELECTRICITY
+    has_cooling_expense: false
+    receives_housing_assistance: false
+  output:
+    ne_liheap: 300
+    ne_liheap_cooling_eligible: true
+    ne_liheap_cooling: 335
+
+# Case 11's renter with all utilities in the rent and no separate cooling cost, first with housing
+# assistance and then in public housing. Each pays a subsidized rent of about 30% of her income,
+# $360 a month (x12 = 4,320). A subsidized household must pay a portion of the cooling utilities
+# itself, so neither is paid cooling; with no heating bill, neither is paid heating (as in
+# ne_liheap_eligible Cases 6 and 7).
+- name: Case 12, a subsidized renter with utilities in the rent and no cooling cost is not paid.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: [NE, NE]
+    age: [72, 72]
+    social_security_retirement: [14_400, 14_400]
+    ssi: [0, 0]
+    ne_aabd: [0, 0]
+    general_assistance: [0, 0]
+    tanf: [0, 0]
+    ne_liheap_dwelling_type: [MULTI_FAMILY, MULTI_FAMILY]
+    tenant_pays_utilities: [false, false]
+    rent: [4_320, 4_320]
+    heat_expense_included_in_rent: [true, true]
+    heating_type: [ELECTRICITY, ELECTRICITY]
+    has_cooling_expense: [false, false]
+    receives_housing_assistance: [true, false]
+    is_in_public_housing: [false, true]
+  output:
+    ne_liheap: [0, 0]
+    ne_liheap_cooling_eligible: [false, false]
+    ne_liheap_cooling: [0, 0]
+
+# The same retiree lives rent-free in a relative's apartment, and the relative pays the
+# utilities. With no rent she pays no portion of the cooling utilities, so she is not paid
+# cooling.
+- name: Case 13, utilities paid by someone else with no rent do not qualify the household.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 72
+    social_security_retirement: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    ne_liheap_dwelling_type: MULTI_FAMILY
+    tenant_pays_utilities: false
+    rent: 0
+    heat_expense_included_in_rent: false
+    heating_type: ELECTRICITY
+    has_cooling_expense: false
+    receives_housing_assistance: false
+  output:
+    ne_liheap_cooling_eligible: false
+    ne_liheap_cooling: 0
+
+# Case 11's retiree pays the same rent, but she pays her own utilities apart from the rent and
+# reports no cooling cost. With the utilities outside the rent and no cooling cost, she is not
+# paid cooling.
+- name: Case 14, a renter who pays her own utilities and reports no cooling cost is not paid.
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    state_code: NE
+    age: 72
+    social_security_retirement: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    ne_liheap_dwelling_type: MULTI_FAMILY
+    tenant_pays_utilities: true
+    rent: 13_776
+    heat_expense_included_in_rent: false
+    heating_type: ELECTRICITY
+    has_cooling_expense: false
+    receives_housing_assistance: false
+  output:
+    ne_liheap_cooling_eligible: false
+    ne_liheap_cooling: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling_eligible.yaml
new file mode 100644
index 00000000000..0a0037f1ec8
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling_eligible.yaml
@@ -0,0 +1,194 @@
+# Source: 476 NAC 2-003 Cooling Assistance and Nebraska FY2026 LIHEAP plan section 3.3.
+# https://rules.nebraska.gov/api/fileStorage/GetAsByteArray/chapter-pdfs/476%20NAC%202%20(06-26-2022).pdf/1747#page=2
+# A household must qualify for LIHEAP, pay a cooling cost or rent unsubsidized housing with
+# utilities in the rent, and include a member who is a child under 6 receiving Aid to Dependent
+# Children or a member age 70 or older. The medical-statement and prior-air-conditioner routes
+# have no existing inputs.
+
+# Retirees with $1,200 a month of Social Security ($14,400 a year), under the $23,475
+# one-person limit. Age 69 has no qualifying member; age 70 does.
+- name: Case 1, a member age 70 qualifies the household and age 69 does not.
+  period: 2026
+  input:
+    state_code: [NE, NE]
+    age: [69, 70]
+    social_security_retirement: [14_400, 14_400]
+    ssi: [0, 0]
+    ne_aabd: [0, 0]
+    general_assistance: [0, 0]
+    tanf: [0, 0]
+    heating_type: [NATURAL_GAS, NATURAL_GAS]
+    has_cooling_expense: [true, true]
+  output:
+    ne_liheap_income_eligible: [true, true]
+    ne_liheap_cooling_eligible: [false, true]
+
+# Two mothers receiving ADC of 55% x $897 = $493.35 a month, about $5,920 a year, for
+# themselves and one child. The child aged 5 qualifies the household; the child aged 6 does not.
+- name: Case 2, a child under 6 receiving ADC qualifies the household and a child aged 6 does not.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 28
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person2:
+        age: 5
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person3:
+        age: 28
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person4:
+        age: 6
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+    spm_units:
+      spm_unit1:
+        members: [person1, person2]
+        tanf: 5_920
+        heating_type: NATURAL_GAS
+        has_cooling_expense: true
+      spm_unit2:
+        members: [person3, person4]
+        tanf: 5_920
+        heating_type: NATURAL_GAS
+        has_cooling_expense: true
+    households:
+      household1:
+        members: [person1, person2]
+        state_code: NE
+      household2:
+        members: [person3, person4]
+        state_code: NE
+  output:
+    ne_liheap_income_eligible: [true, true]
+    ne_liheap_cooling_eligible: [true, false]
+
+# A mother earning $15 an hour for 20 hours a week ($15,600 a year) with a 3-year-old who does
+# not receive ADC.
+- name: Case 3, a young child without ADC does not qualify the household.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income_before_lsr: 15_600
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person2:
+        age: 3
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+        heating_type: NATURAL_GAS
+        has_cooling_expense: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NE
+  output:
+    ne_liheap_income_eligible: true
+    ne_liheap_cooling_eligible: false
+
+# A 45-year-old receiving $1,200 a month of Social Security disability. 476 NAC 2-003 has no
+# disability route; route (C) needs a medical statement of a heat-aggravated condition.
+- name: Case 4, disability alone does not qualify the household.
+  period: 2026
+  input:
+    state_code: NE
+    age: 45
+    is_disabled: true
+    social_security_disability: 14_400
+    ssi: 0
+    ne_aabd: 0
+    general_assistance: 0
+    tanf: 0
+    heating_type: NATURAL_GAS
+    has_cooling_expense: true
+  output:
+    ne_liheap_income_eligible: true
+    ne_liheap_cooling_eligible: false
+
+# A citizen earning $15,600 lives with an undocumented 74-year-old parent. 476 NAC 2-002.02
+# excludes the parent from the household, so no qualifying member remains.
+- name: Case 5, an excluded noncitizen member cannot qualify the household.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 45
+        employment_income_before_lsr: 15_600
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person2:
+        age: 74
+        immigration_status: UNDOCUMENTED
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+        heating_type: NATURAL_GAS
+        has_cooling_expense: true
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NE
+  output:
+    ne_liheap_household_size: 1
+    ne_liheap_income_eligible: true
+    ne_liheap_cooling_eligible: false
+
+# A mother receiving ADC of about $5,920 a year (Case 2's two-person grant) lives with a citizen
+# child aged 8 and an undocumented child aged 4, who is outside the grant. 476 NAC 2-002.02
+# excludes the 4-year-old from the household (size 2, limit 1.5 x 21,150 = 31,725), so no child
+# under 6 can qualify it, and the child aged 8 is too old.
+- name: Case 6, an excluded noncitizen child under 6 cannot qualify an ADC household.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 28
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person2:
+        age: 8
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+      person3:
+        age: 4
+        immigration_status: UNDOCUMENTED
+        ssi: 0
+        ne_aabd: 0
+        general_assistance: 0
+    spm_units:
+      spm_unit:
+        members: [person1, person2, person3]
+        tanf: 5_920
+        heating_type: NATURAL_GAS
+        has_cooling_expense: true
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: NE
+  output:
+    ne_liheap_household_size: 2
+    ne_liheap_income_eligible: true
+    ne_liheap_cooling_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/ne_liheap_payment_fpg_ratio.yaml b/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/ne_liheap_payment_fpg_ratio.yaml
new file mode 100644
index 00000000000..2ebd7e42d84
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ne/dhhs/liheap/ne_liheap_payment_fpg_ratio.yaml
@@ -0,0 +1,56 @@
+# Source: Nebraska FY2026 LIHEAP Guidance, heating and cooling payment computation (pages 2-3).
+# Payment income is gross countable income less 20% of gross countable earned income, divided
+# by the guideline for the household size capped at six. FY2026 uses the 2025 guidelines
+# ($15,650 plus $5,500 per additional person).
+
+# 17,000 - 0.2 x 17,000 = 13,600; 13,600 / 15,650 = 0.86901.
+- name: Case 1, the earned income disregard applies before the ratio.
+  period: 2026
+  absolute_error_margin: 0.0001
+  input:
+    state_code: NE
+    heating_type: NATURAL_GAS
+    ne_liheap_household_size: 1
+    ne_liheap_gross_income: 17_000
+    ne_liheap_earned_income: 17_000
+  output:
+    ne_liheap_payment_fpg_ratio: 0.86901
+
+# Seven people use the six-person guideline: 15,650 + 5 x 5,500 = 43,150;
+# 31,000 / 43,150 = 0.71842.
+- name: Case 2, households above six people use the six-person guideline.
+  period: 2026
+  absolute_error_margin: 0.0001
+  input:
+    state_code: NE
+    heating_type: NATURAL_GAS
+    ne_liheap_household_size: 7
+    ne_liheap_gross_income: 31_000
+    ne_liheap_earned_income: 0
+  output:
+    ne_liheap_payment_fpg_ratio: 0.71842
+
+- name: Case 3, negative income floors the ratio at zero.
+  period: 2026
+  absolute_error_margin: 0.0001
+  input:
+    state_code: NE
+    heating_type: NATURAL_GAS
+    ne_liheap_household_size: 1
+    ne_liheap_gross_income: -100
+    ne_liheap_earned_income: 0
+  output:
+    ne_liheap_payment_fpg_ratio: 0
+
+# FY2027 keeps the one-year lag: the 2026 guideline is $15,960, so 15,960 / 15,960 = 1.
+- name: Case 4, FY2027 uses the 2026 guidelines.
+  period: 2027
+  absolute_error_margin: 0.0001
+  input:
+    state_code: NE
+    heating_type: NATURAL_GAS
+    ne_liheap_household_size: 1
+    ne_liheap_gross_income: 15_960
+    ne_liheap_earned_income: 0
+  output:
+    ne_liheap_payment_fpg_ratio: 1
diff --git a/policyengine_us/variables/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling.py b/policyengine_us/variables/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling.py
new file mode 100644
index 00000000000..e909c951c85
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling.py
@@ -0,0 +1,44 @@
+from policyengine_us.model_api import *
+
+
+class ne_liheap_cooling(Variable):
+    value_type = float
+    entity = SPMUnit
+    definition_period = YEAR
+    unit = USD
+    label = "Nebraska LIHEAP regular cooling assistance"
+    documentation = (
+        "Verified for FY2026 and FY2027 (the June-August cooling seasons); the "
+        "FY2027 Guidance Document prints the FY2026 table again. FY2027 rests on "
+        "the October 1, 2026 print, which FY2027 plan section 3.5 makes subject to "
+        "update closer to the cooling season based on funding. Earlier years "
+        "use model parameter backfilling and are unverified historical "
+        "estimates. Later years carry the table forward until a new one is "
+        "added."
+    )
+    defined_for = "ne_liheap_cooling_eligible"
+    reference = (
+        "https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=3",
+        "https://dhhs.ne.gov/Guidance%20Docs/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document.pdf#page=4",
+        # 476 NAC 3-001 and 3-003.01, PDF pages 1-2
+        "https://rules.nebraska.gov/api/fileStorage/GetAsByteArray/chapter-pdfs/476%20NAC%203%20(12-26-2020).pdf/1748#page=1",
+        "https://rules.nebraska.gov/api/fileStorage/GetAsByteArray/chapter-pdfs/476%20NAC%201%20(12-26-2020).pdf/1746#page=1",
+        "https://dhhs.ne.gov/Pages/Energy-Assistance.aspx",
+        # FY2027 plan section 3.5
+        "https://liheapch.acf.gov/docs/2027/state-plans/NE_Plan_2027.pdf#page=12",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ne.dhhs.liheap.cooling
+        income_ratio = spm_unit("ne_liheap_payment_fpg_ratio", period)
+        dwelling = spm_unit("ne_liheap_dwelling_type", period)
+        multifamily = dwelling == dwelling.possible_values.MULTI_FAMILY
+        # The cooling season runs June 1 through August 31 (476 NAC 1-004.04),
+        # and DHHS pays "one time per cooling season" (Energy Assistance page).
+        # The FY2026 table has no fuel column. No FY2026 cooling supplement has
+        # been verified.
+        return where(
+            multifamily,
+            p.multifamily.calc(income_ratio, right=True),
+            p.single_family.calc(income_ratio, right=True),
+        )
diff --git a/policyengine_us/variables/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling_eligible.py b/policyengine_us/variables/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling_eligible.py
new file mode 100644
index 00000000000..9ad1338c276
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ne/dhhs/liheap/cooling/ne_liheap_cooling_eligible.py
@@ -0,0 +1,65 @@
+from policyengine_us.model_api import *
+
+
+class ne_liheap_cooling_eligible(Variable):
+    value_type = bool
+    entity = SPMUnit
+    definition_period = YEAR
+    label = "Nebraska LIHEAP regular cooling assistance eligibility"
+    defined_for = StateCode.NE
+    reference = (
+        # PDF pages 1-3
+        "https://rules.nebraska.gov/api/fileStorage/GetAsByteArray/chapter-pdfs/476%20NAC%202%20(06-26-2022).pdf/1747#page=1",
+        # 476 NAC 3-002.02
+        "https://rules.nebraska.gov/api/fileStorage/GetAsByteArray/chapter-pdfs/476%20NAC%203%20(12-26-2020).pdf/1748#page=1",
+        # PDF pages 9,11-12
+        "https://liheapch.acf.gov/docs/2026/state-plans/NE_Plan_2026.pdf#page=9",
+        "https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=4",
+    )
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ne.dhhs.liheap.cooling
+        person = spm_unit.members
+        age = person("age", period)
+        # 476 NAC 2-002.02 excludes members who fail the citizenship and
+        # residency rules, so they cannot be the qualifying member.
+        included = person("is_snap_immigration_status_eligible", period.first_month)
+        # 2-003(A) requires a child under 6 who receives ADC. ADC receipt is
+        # known only for the whole unit, so a child under 6 in a unit that
+        # receives ADC qualifies even if that child is outside the grant.
+        receives_adc = spm_unit("tanf", period) > 0
+        # 476 NAC 2-003(A) and (B). Routes (C), a severe illness aggravated by
+        # extreme heat verified on form IM-55, and (D), an air conditioner from
+        # the Department within four years, have no existing inputs, so
+        # households qualifying only through them are not paid. Disability is
+        # not one of the 2-003 routes.
+        young_child = spm_unit.any(included & (age < p.adc_child_age_limit))
+        adc_child = young_child & receives_adc
+        elderly_member = spm_unit.any(included & (age >= p.elderly_age))
+        # FY2026 plan section 3.3 requires subsidized households and renters
+        # with utilities in rent to be "responsible for a portion of the
+        # cooling utilities", the sentence section 2.3 sets for heating. It is
+        # read as ne_liheap_eligible reads section 2.3: an unsubsidized renter
+        # with utilities in the rent is responsible, since 476 NAC 3-002.02
+        # lets the Department pay a household directly "if utilities are
+        # included in rent" for every 3-001 payment type, cooling included. A
+        # household receiving housing assistance or living in public housing
+        # needs a cooling cost of its own.
+        subsidized = spm_unit("receives_housing_assistance", period) | (
+            spm_unit.household("is_in_public_housing", period)
+        )
+        utilities_in_rent = ~spm_unit.household("tenant_pays_utilities", period) & (
+            add(spm_unit, period, ["rent"]) > 0
+        )
+        # A cooling cost apart from rent (has_cooling_expense) is a PolicyEngine
+        # convention of the all-state cooling work; 476 NAC 2-003 names no air
+        # conditioner or separate cooling cost.
+        responsible = spm_unit("has_cooling_expense", period) | (
+            utilities_in_rent & ~subsidized
+        )
+        # The cooling table has no fuel column, so heating_type is not read.
+        return (
+            spm_unit("ne_liheap_income_eligible", period)
+            & responsible
+            & (adc_child | elderly_member)
+        )
diff --git a/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap.py b/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap.py
index 347b097900a..59949c16ae7 100644
--- a/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap.py
+++ b/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap.py
@@ -1,5 +1,4 @@
 from policyengine_us.model_api import *
-from policyengine_us.variables.gov.hhs.tax_unit_fpg import fpg
 
 
 class ne_liheap(Variable):
@@ -18,24 +17,7 @@ class ne_liheap(Variable):
 
     def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.ne.dhhs.liheap
-        gross = spm_unit("ne_liheap_gross_income", period)
-        earned = spm_unit("ne_liheap_earned_income", period)
-        income = max_(gross - earned * p.earned_income_disregard, 0)
-        size = spm_unit("ne_liheap_household_size", period)
-        state_group = spm_unit.household("state_group_str", period)
-        # The payment bands stop growing at six people; eligibility does not.
-        # The Guidance footnote states the size-6+ tier cutoffs in "gross
-        # countable income", while the same page bases every payment on
-        # "income after the disregard is applied" with no size exception; the
-        # disregard is applied at every size here.
-        payment_fpg = fpg(
-            clip(size, 1, p.payment_size_limit),
-            state_group,
-            period,
-            parameters,
-            year_lag=p.fpg_year_lag,
-        )
-        income_ratio = income / payment_fpg
+        income_ratio = spm_unit("ne_liheap_payment_fpg_ratio", period)
         fuel = spm_unit("heating_type", period)
         types = fuel.possible_values
         dwelling = spm_unit("ne_liheap_dwelling_type", period)
diff --git a/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap_fpg.py b/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap_fpg.py
index f9a45ebecdb..8065983f0d4 100644
--- a/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap_fpg.py
+++ b/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap_fpg.py
@@ -15,7 +15,8 @@ def formula(spm_unit, period, parameters):
         p = parameters(period).gov.states.ne.dhhs.liheap
         size = spm_unit("ne_liheap_household_size", period)
         state_group = spm_unit.household("state_group_str", period)
-        # The annual period represents the heating season ending in that year.
+        # The annual period represents the federal fiscal year ending in that
+        # year, with its heating season and its June-August cooling season.
         # Household composition is current; only the federal guideline is lagged.
         amount = fpg(
             max_(size, 1), state_group, period, parameters, year_lag=p.fpg_year_lag
diff --git a/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap_payment_fpg_ratio.py b/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap_payment_fpg_ratio.py
new file mode 100644
index 00000000000..63f1f1df632
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ne/dhhs/liheap/ne_liheap_payment_fpg_ratio.py
@@ -0,0 +1,34 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.hhs.tax_unit_fpg import fpg
+
+
+class ne_liheap_payment_fpg_ratio(Variable):
+    value_type = float
+    entity = SPMUnit
+    definition_period = YEAR
+    unit = "/1"
+    label = "Nebraska LIHEAP payment income as a share of the federal poverty guideline"
+    defined_for = StateCode.NE
+    # PDF pages 2-3
+    reference = "https://dhhs.ne.gov/Documents/Low%20Income%20Home%20Energy%20Assistance%20Program%20%28LIHEAP%29%20Guidance%20Document%202026.pdf#page=2"
+
+    def formula(spm_unit, period, parameters):
+        p = parameters(period).gov.states.ne.dhhs.liheap
+        gross = spm_unit("ne_liheap_gross_income", period)
+        earned = spm_unit("ne_liheap_earned_income", period)
+        income = max_(gross - earned * p.earned_income_disregard, 0)
+        size = spm_unit("ne_liheap_household_size", period)
+        state_group = spm_unit.household("state_group_str", period)
+        # The heating and cooling payment bands stop growing at six people;
+        # eligibility does not. The Guidance footnotes state the size-6+ tier
+        # cutoffs in "gross countable income", while the same pages base every
+        # payment on "income after the disregard is applied" with no size
+        # exception; the disregard is applied at every size here.
+        payment_fpg = fpg(
+            clip(size, 1, p.payment_size_limit),
+            state_group,
+            period,
+            parameters,
+            year_lag=p.fpg_year_lag,
+        )
+        return income / payment_fpg