This bill amends several sections of the Idaho Code related to transportation funding, specifically focusing on the apportionment of the Highway Distribution Account, fees on electric and hybrid vehicles, and the distribution of tax revenues from gasoline and special fuels. Key changes include the revision of the apportionment percentages for local units of government and the state highway account, with the new structure allocating 40% to local units and 60% to the state highway account. Additionally, the bill introduces a provision for the distribution of revenues generated from fees on electric and hybrid vehicles, which will also follow the same 40% to local units and 60% to the state highway account split.

Furthermore, the bill makes technical corrections to the distribution of tax revenues from gasoline and special fuels, including an increase in the amount allocated to the local bridge inspection account from $175,000 to $300,000. It also clarifies the distribution of revenues from special fuels, ensuring that a portion is allocated to the state highway account and the highway distribution account. The bill declares an emergency, making it effective on July 1, 2026.

Statutes affected:
Bill Text: 40-701, 63-2412, 63-2418