The act creates the wild horse special license plate. To qualify for the plate, a person must make a donation of $100 to the wild horse fund until June 30, 2028, or a donation of $50 to the wild horse fund on and after July 1, 2028, and make an annual donation of $50 to the wild horse fund to renew the plate. In addition to the normal taxes and fees, the owner must pay 2 one-time fees of $25 on and after July 1, 2028.     To implement the act, $143,412 is appropriated to the department of revenue. This appropriation consists of $22,337 from the Colorado DRIVES vehicle services account and $121,075 from the license plate cash fund.(Note: This summary applies to this bill as enacted.)