S 1325 establishes a new special license plate option in Idaho featuring white and black design. It creates a specific fee structure: a $70 initial fee and $50 annual fee for owners who choose this plate, with funds going to the state highway account to cover administration costs. This bill directly affects vehicle owners who select this special plate design, adding it as an optional choice alongside existing special plates. The legislation amends Idaho Code to include this new plate program under section 49-417G.
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.