The resolution proposes an interim study to evaluate potential changes to the collection and distribution of motor vehicle taxes, fees, and other revenue sources in light of the possible elimination of the Nebraska inheritance tax. The study aims to assess the current motor vehicle tax distribution and fees, explore necessary adjustments to ensure adequate funding for county government services, and identify any unnecessary statutory requirements related to motor vehicles that may be costly for counties.

The Transportation and Telecommunications Committee of the Nebraska Legislature is tasked with conducting this study, which may involve collaboration with other legislative committees, state agencies, county officials, and relevant stakeholders. Upon completion of the study, the committee is required to report its findings and recommendations to the Legislative Council or the Legislature.