TRANSPORTATION – 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 bill revises how Idaho distributes transportation funding from the Highway Distribution Account. It gradually increases the share going to local governments (from 38% to 40% by 2025) while increasing the state highway account share (from 57% to 60%), and eliminates the law enforcement account's allocation. Crucially, it removes a restriction preventing fuel tax revenues (including fees from electric/hybrid vehicles) from being used for highway funding. These changes adjust existing fund distribution formulas without creating new taxes or programs.