Amends existing law to revise apportionments from the Highway Distribution Account; and to provide for a distribution to the Law Enforcement Fund.

This legislation will transfer one percent of the sales tax collected to the law enforcement fund created in Idaho Code Section 67-2914. The revenue that previously came from the highway distribution account and went to the law enforcement account will now be apportioned at a rate of 60/40. Forty percent will go to local units of government, and sixty percent will go to the state highway account.