B. For the purposes of this section:
1. "Motor carrier" has the same meaning prescribed in section 28-5201.
2. "Safety improvement" means any device, equipment, software, technology, procedure, training, policy, program or operational practice intended and primarily used to improve or facilitate any of the following:
(a) Compliance with traffic safety or motor carrier safety laws.
(b) Safety of a motor vehicle.
(c) Safety of the operation of a motor vehicle.
(d) Safety of third-party users of a public highway as defined in section 28-5201.