The Nebraska Department of Health and Human Services (DHHS) is the CCDF lead agency in Nebraska. While the reauthorized CCDBG allows states to conduct a market rate survey every three years, state legislation requires that DHHS adjust the reimbursement rate for child care every odd-numbered year. For 2023, DHHS contracted with the Buffett Early Childhood Institute (referred to as the Institute throughout the remainder of this report) at the University of Nebraska to conduct a market rate survey (MRS) for child care in Nebraska. The 2023 MRS was designed to meet the following federal benchmarks: (a) includes the priced child care market; (b) provides complete and current data; (c) represents geographic variations; (d) uses rigorous data collection procedures; and (e) analyzes data in a manner that captures market differences as a function of age group, provider type, and geographic location. (author abstract)