SALES TAX – Amends existing law to provide for the distribution of certain sales tax revenues to the transportation expansion and congestion mitigation fund and to local units of government for highway projects.

H 25 redirects specific Idaho sales tax revenues to fund transportation projects. It creates a new Transportation Expansion and Congestion Mitigation Fund for state-level road improvements and directs annual funding to counties for highway construction and maintenance. County allocations are adjusted yearly based on population and inflation to ensure fair distribution. This bill affects all Idaho counties and the state transportation budget, providing dedicated revenue for road infrastructure.