Did the Nebraska Supreme Court violate the U.S. Supreme Court's rules of Federal statutory construction?

QUESTION(S) PRESENTED Did the Nebraska Supreme Court violate the U.S| Supreme Court's rules of Federal statutory construction by construing 26 U.S.C. §6428A to NOT exempt the $600 EIP payment from offset for past due child support payments through the Treasury Offset Program (26 U.S.C. §6402(c)) when paid as a "tax" refund? Subsidiary question fairly included; Rule 14.1(a): Did the Nebraska Supreme Court improperly give (Chevron) deference to the Treasury Department's improper interpretation of 26 U.S.C. §6428A?