A. If, by December 31, 2016, a person pays thirty-two thousand dollars to the department for the implementation of this section, the department shall issue first responder special plates. The person who provides the thirty-two thousand dollars shall design the first responder special plates. The design and color of the first responder special plates are subject to the approval of the department. The director may allow a request for first responder special plates to be combined with a request for personalized special plates. If the director allows such a combination, the request shall be in a form prescribed by the director and is subject to the fees for the personalized special plates in addition to the fees required for the first responder special plates.

B. Of the twenty-five dollar fee required by section 28-2402 for the original special plates and for renewal of special plates, eight dollars is a special plate administration fee and seventeen dollars is an annual donation.

C. The department shall deposit, pursuant to sections 35-146 and 35-147, all special plate administration fees in the state highway fund established by section 28-6991 and all donations collected pursuant to this section in the first responder special plate fund established by this section.

D. The first responder special plate fund is established consisting of monies deposited pursuant to this section. The director shall administer the fund. The first thirty-two thousand dollars in the fund shall be reimbursed to the person who paid the implementation fee to the department pursuant to subsection A of this section. Not more than ten percent of the monies deposited in the fund annually shall be used for the cost of administering the fund.  Monies in the fund are continuously appropriated.

E. The director shall annually allocate monies from the fund to an entity that is a charitable organization that is qualified under section 501(c)(3) of the United States internal revenue code for federal income tax purposes. The entity must offer immediate financial assistance, emotional support, peer training and professional referral services to families of public safety officers and firefighters who are seriously injured or killed in the line of duty.  The entity must offer scholarships to family members of public safety officers and firefighters who wish to continue their education beyond high school. The entity must have been in existence for at least forty-five years.

F. On notice from the director, the state treasurer shall invest and divest monies in the fund as provided by section 35-313, and monies earned from investment shall be credited to the fund.