(1) The Department of Revenue shall maintain a record of the legal dependents who have received tuition waivers pursuant to the First Responder Recruitment and Retention Act.

(2) On or before each August 1, the department shall provide a report to each state university, state college, and community college indicating which tuition waiver recipients have failed to file a tax return with the department to document that such recipients still resided in the State of Nebraska during the preceding year.