The bill is a joint resolution from the Montana Senate and House of Representatives that requests an interim study to evaluate electric vehicle fees and taxation. It highlights the growing gap in transportation infrastructure funding due to stagnant motor fuel tax revenues and the increasing presence of electric vehicles, which currently contribute minimally to road funding. The resolution calls for the Legislative Council to designate an interim committee to examine the fairness of current electric vehicle registration fees and taxation methods compared to those for high-efficiency internal combustion engine vehicles. The committee is also tasked with reviewing other states' tax structures for electric vehicles and designing a more equitable taxation system that addresses the road funding gap.

Additionally, the resolution mandates the formation of a subcommittee that includes non-legislative members, such as representatives from the Department of Transportation, economists, and vehicle owners, to ensure a comprehensive study process. The study must be completed by September 15, 2026, and the final results, including findings and recommendations, are to be reported to the 70th Legislature. This initiative aims to create a fairer system for all vehicle owners while addressing the critical issue of road funding in Montana.