The bill establishes a new county local road program aimed at improving county roads that are not federally classified as arterial or collector roads. It creates a county local road trust account within the motor vehicle fund, which will be used for the preservation and improvement of these roads, as well as for administrative expenses related to the program. The county road administration board is tasked with adopting rules for fund allocation, selecting projects based on specific criteria such as investment in overburdened communities and environmental health disparities, and ensuring that proposed projects are included in the respective county's six-year program.

Additionally, the bill outlines various project types eligible for funding, including road reconstruction and pedestrian facilities, and mandates joint planning between county and city officials for projects adjacent to urban areas. It also stipulates matching fund requirements for counties receiving funds from the trust account and sets eligibility restrictions for counties that divert road levy funds. The act is set to take effect on July 1, 2025, and is deemed necessary for the immediate preservation of public safety and support of state government functions.