This bill amends several sections of the Idaho Code related to transportation funding, specifically focusing on the apportionment of the Highway Distribution Account and the distribution of tax revenues from gasoline and special fuels. Notably, it revises the provisions regarding the apportionment of funds to local units of government and the state highway account, establishing a new distribution structure where 40% of the funds will go to local units and 60% to the state highway account. Additionally, the bill removes a provision concerning fees on electric and hybrid vehicles and makes various technical corrections throughout the text.

Furthermore, the bill modifies the distribution of tax revenues from gasoline and special fuels, increasing the amount allocated to the local bridge inspection fund from $175,000 to $300,000. It also clarifies the distribution of remaining revenues, ensuring that a portion of the funds is directed to the highway distribution account. The bill declares an emergency, indicating that it will take effect on July 1, 2026, to ensure timely implementation of these changes.

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