The bill seeks to repeal the existing Chapter 65 of Title 39 in the Idaho Code concerning waste tire disposal and replace it with a new "Waste Tire Disposal and Recycling Act." This new chapter emphasizes the importance of recycling waste tires to safeguard public health and the environment, while establishing regulations for waste tire storage, disposal methods, and a recycling fee. Key provisions include the requirement for permits for waste tire storage and disposal, the creation of a waste tire recycling and remediation fund, and the responsibilities of various stakeholders such as counties, cities, and the Idaho Department of Environmental Quality.

Furthermore, the legislation imposes a fifty-cent recycling fee on each new motor vehicle tire sold at retail, which will be collected separately and will not apply to retreaded or used tires. It mandates that waste tires can only be transported to permitted sites and outlines penalties for non-compliance. The bill also introduces a pilot project for remediating abandoned tire piles and offers financial support to local governments for enforcement. Additionally, recyclers may receive partial reimbursement based on the tonnage of waste tires processed. The provisions will expire after July 1, 2028, and the department is granted authority to implement the necessary regulations, with an emergency clause allowing for immediate effect upon passage.