This bill aims to provide stable funding for the maintenance and operation of City Walk Birmingham, a public space located beneath Interstate 20/59 in Birmingham, Alabama. It allocates a total of two million dollars ($2,000,000) annually from gas tax revenues specifically for this purpose. Jefferson County is required to contribute one million six hundred thousand dollars ($1,600,000) of this total, while the municipalities within Jefferson County must collectively contribute four hundred thousand dollars ($400,000), with each municipality's share determined by their proportional gas tax revenue received.

Additionally, the bill authorizes Jefferson County to withhold or collect the required municipal contributions from future gas tax distributions and mandates that all funds collected be deposited into a dedicated account for City Walk Birmingham. The City of Birmingham, in collaboration with Jefferson County, will administer these funds to ensure they are used for public purposes in accordance with the law. The act is set to take effect on October 1, 2026.