House Bill No. by Representative Braud establishes the Transportation Backlog Fund as a special fund within the state treasury, aimed at addressing transportation infrastructure needs in certain parishes. The bill mandates the transfer of $20 million from the state general fund into this new fund, which will be utilized specifically for transportation projects located in parishes that have reached their maximum allocation of severance tax revenues for natural resources, excluding sulphur, lignite, or timber. The fund's creation is intended to promote a more equitable distribution of revenue to enhance transportation infrastructure and support the development of oil, gas, and other revenue-generating industries in these areas.

Additionally, the bill stipulates that the funds will be invested similarly to the state general fund, with any interest earned credited back to the Transportation Backlog Fund. Unspent funds at the end of the fiscal year will remain in the fund for future use. Projects funded through this initiative must be included in established priority programs and receive approval from the Joint Committee on Transportation, Highways, and Public Works before any funds are distributed. The act will take effect upon the governor's signature or after the designated period for gubernatorial action.