Amends existing law to revise provisions regarding apportionment of the Highway Distribution Account, to remove a limitation regarding revenues received from fuel taxes, and to revise a provision regarding the distribution of the tax on special fuels.

This legislation streamlines the distribution process for vehicle registration fees and fuel taxes. It updates the Highway Distribution Account (HDA) distribution to treat all user fee funds the same, a 60% state and 40% local split. 2015 legislation added a process where new gas tax revenue would be tracked separately from traditional revenue. In 2019, legislation passed to gradually shift the Idaho State Police (ISP) funding away from the HDA and replace it with money from the state's general fund. The shift was implemented over a five-yearperiodfromFY21toFY25. ThereisnolongeraneedtotrackitemsseparatelyafterISPwasremoved. This legislation does not change any current revenue sources to the HDA or the 60/40 split; it updates statute to reflect the current process. The legislation also ensures bridge safety. It increases the local bridge inspection account from $175,000 annually to $300,000 annually in dedicated funds by a gas tax transfer to keep the fund solvent for FY27 and beyond. The cost of bridge inspections and number of inspections has increased over time. The $175,000 amount is no longer sufficient to cover the needs for inspections.