The bill establishes a new annual motor vehicle registration fee of $25 for each motor vehicle registered in Elmore County, with the exception of trailers. This fee will be collected by the Revenue Commissioner and is in addition to any other existing fees, taxes, or charges. Furthermore, the fee will increase by $1 each year starting January 1, 2026, with the Revenue Commissioner responsible for certifying and publishing the adjusted fee amounts. The proceeds from this fee will be deposited into the Enhance Elmore Fund, with 95% allocated for infrastructure and 5% for economic development.

This legislation specifically applies to Elmore County and outlines the definitions of "motor vehicle" and "trailer" as per existing Alabama law. The act is set to take effect on January 1, 2026, and includes provisions for the collection and distribution of the fee proceeds, ensuring that the funds are utilized for the specified purposes.