The bill proposes the establishment of a "comprehensive road funding act" aimed at improving the funding and management of road construction, preservation, and maintenance in Michigan. It creates a dedicated fund within the state treasury, known as the comprehensive road funding fund, where the state treasurer will deposit and manage financial resources. The fund will be used specifically for road-related expenditures, including construction and maintenance, as well as compensating for any revenue losses due to changes in funding sources.

Additionally, the bill outlines the roles and responsibilities of the state transportation department in administering the fund, including overseeing audits and ensuring that the funds are appropriated for their intended purposes. The legislation emphasizes the importance of maintaining and preserving the state's road infrastructure, thereby enhancing the overall transportation system in Michigan.