Relating to a tax on sales of tires; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Imposes an excise tax on retail sales of tires. Directs the Department of Revenue to transfer tax revenue to specified funds for purposes related to rail transit, tire pollution prevention and mitigation and wildlife passage infrastructure. Establishes the Tire Pollution and Rail Transit Fund. Establishes the Wildlife-Vehicle Collision Reduction Fund. Directs the Department of Transportation to establish a tire pollution prevention and mitigation program. Takes effect on the 91st day following adjournment sine die.