The resolution proposes an interim study to evaluate Nebraska's highway funding structure, aiming to complement the work of the Infrastructure Review Task Force. It highlights the challenges posed by decreasing revenue from fuel consumption and motor vehicle sales tax, alongside rising highway construction costs due to inflation and increased traffic. The study seeks to address the sustainability of highway system preservation, which is becoming increasingly difficult.

The study will analyze various aspects of Nebraska's highway funding, including the effectiveness of current user fees and fuel taxes, the response of the Department of Transportation to revenue challenges, and the impact on local governments. Additionally, it will explore alternative funding methods used in other states, such as vehicle miles traveled systems, tolling, public-private partnerships, and the redistribution of state revenue. The Transportation and Telecommunications Committee will conduct the study and report its findings and recommendations to the Legislative Council or Legislature upon completion.