This bill proposes updates to the distribution of county transportation excise tax revenues as outlined in section 42-6106 of the Arizona Revised Statutes. It introduces new provisions that specify how net revenues collected, which are not already allocated or refunded, will be distributed in fiscal year 2026-2027 for various transportation projects across multiple towns and counties. The bill details specific funding amounts for projects in towns such as Superior, Florence, and Queen Creek, as well as allocations for Pinal County and several Indian communities.

Additionally, the bill establishes mechanisms for adjusting the distribution amounts based on the total net revenues collected. If the revenues exceed $45,984,000, the amounts allocated to each project will be proportionally increased. Conversely, if the revenues fall below this threshold, the allocations will be proportionally decreased. This ensures that the distribution of funds is responsive to the actual revenue collected, thereby providing flexibility in funding for transportation projects.