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 county's six-year program.

Additionally, the bill outlines eligibility requirements for counties to receive funds from the trust account, including the necessity for counties to have spent all road revenues solely for road purposes in the previous year, with certain exemptions. It also allows for the consideration of emergent projects that were not anticipated during the planning phase. The board will determine fund allocations based on submitted information and may adjust allocations upon further applications from counties. The act is set to take effect on July 1, 2025, and is deemed necessary for the immediate preservation of public peace, health, or safety.