The bill proposes the establishment of a $25 annual motor vehicle registration fee for each motor vehicle registered in Elmore County, Alabama. This fee will be collected by the Revenue Commissioner and is in addition to any other existing fees, taxes, or charges. Notably, the fee will not apply to trailers. Furthermore, the bill stipulates that the fee will increase by $1 each year starting January 1, and the Revenue Commissioner is responsible for certifying and publishing any adjustments to the fee.

The proceeds from this fee will be directed into the Enhance Elmore Fund, with 95% allocated for infrastructure projects and 5% for economic development initiatives. The bill is set to take effect on January 1, 2026, and is specifically tailored to apply only to Elmore County. There are no deletions from current law mentioned in the text, as it introduces new provisions without altering existing statutes.