This bill mandates that public schools, public postsecondary educational institutions, and state agencies in Nebraska designate restrooms and locker rooms based on sex, specifically prohibiting individuals from using facilities designated for the opposite sex. The bill defines key terms such as "male," "female," "boy," "girl," "man," and "woman," and requires that each restroom and locker room be clearly marked to indicate its designated use. It also outlines exceptions for custodial, maintenance, or emergency situations, as well as provisions for parents or caregivers accompanying minors or individuals with disabilities.

Additionally, the bill stipulates that each state agency must define an individual's sex as either male or female for the purposes of administrative rules, regulations, and dispute adjudication. It ensures that individuals with a disorder or difference in sex development are afforded protections under the Americans with Disabilities Act. The governing bodies of schools and postsecondary institutions are required to adopt policies implementing these provisions and are prohibited from retaliating against individuals who report violations.