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, project selection criteria, and ensuring that projects are included in the counties' six-year plans. The bill emphasizes investment in overburdened communities and environmental health, and it outlines specific project types eligible for funding, including road reconstruction and pedestrian facilities.

Additionally, the bill sets eligibility requirements for counties to receive funds from the trust account, stipulating that they must have spent all road revenues solely for road purposes in the previous year, with certain exemptions. It allows for the allocation of funds based on project proposals and includes provisions for matching funds from counties. The act is declared necessary for the immediate preservation of public peace, health, or safety, and is set to take effect on July 1, 2025.