The New Taxpayer Recruitment Grant Cash Fund is created. The department shall administer the fund and use the fund to finance grants for new taxpayer recruitment programs under the New Taxpayer Recruitment Grant Act. The fund shall consist of money transferred by the Legislature, and gifts, grants, and bequests from any source, including federal, public, and private sources. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.