The bill mandates the commissioner of transportation to prepare a report on cultural resources expenditures related to trunk highway projects for the fiscal years 2020 to 2026. It defines "cultural resources expenditure" as costs associated with historic preservation, archaeological resources, or other cultural resources incurred during trunk highway construction or reconstruction. The report, due by January 31, 2025, must include an overview of expenditures, total amounts for each fiscal year, comparisons of budgeted versus actual expenditures, and detailed expenditures for major highway projects, including a breakdown by resource type.

Additionally, the bill includes an appropriation of funds from the trunk highway fund to support the preparation of this report. Specifically, it allocates a one-time amount for fiscal year 2025 to the commissioner of transportation for this purpose.