The bill seeks to repeal the existing Chapter 65 of Title 39 of the Idaho Code concerning waste tire disposal and replace it with a new "Waste Tire Disposal and Recycling Act." This new chapter introduces comprehensive regulations for waste tire management, including the establishment of waste tire storage sites, disposal methods, and a waste tire recycling fee. It emphasizes the importance of recycling waste tires to safeguard public health and the environment, while also defining key terms and outlining local government responsibilities for permitting.

Furthermore, the bill creates a waste tire recycling and remediation fund financed by the recycling fee, which is set at fifty cents per new motor vehicle tire sold at retail. This fund will support the transportation and processing of waste tires and provide partial reimbursement to recyclers based on the tonnage processed. The legislation includes penalties for non-compliance, mandates annual reporting to the legislature, and establishes a pilot project for remediating abandoned tire piles. The provisions will expire after July 1, 2028, and the department is granted rulemaking authority to enforce these regulations, with an emergency clause allowing for immediate implementation upon passage.