The Legislature finds and declares that:

(1) Nebraska's law enforcement officers and firefighters place their lives at risk in the line of duty to protect the citizens and property of this state;

(2) The services performed by Nebraska law enforcement officers and firefighters are necessary for the protection of the citizens and property of this state;

(3) Nebraska law enforcement officers and firefighters have lost or may lose their lives in the performance of their official duties; and

(4) Nebraska law enforcement officers and firefighters perform dangerous and hazardous acts in order to protect the citizens and property of this state.

It is the intent of the Legislature to recognize the ultimate sacrifice made by Nebraska law enforcement officers and firefighters who are killed in the line of duty on or after April 23, 2009, by providing a postsecondary educational benefit for their surviving children to attend state universities, state colleges, and community colleges located in Nebraska.