The bill establishes a new annual motor vehicle registration fee of $25 for each motor vehicle registered in Elmore County, Alabama, effective January 1, 2026. This fee will be collected by the Revenue Commissioner during the registration, transfer, or renewal process and will not apply to trailers. Additionally, the fee will increase by $1 each year on January 1, 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.

The distribution of the collected fees is specified in the bill, with 95% allocated for infrastructure projects and 5% for economic development initiatives. This new fee is in addition to any other existing fees, taxes, or charges related to motor vehicle registration. The bill aims to provide a dedicated funding source for local improvements and development in Elmore County.