"Road to Tax Relief Act"; provides credit for sales tax remittances for businesses impacted by public highway projects, including Interstate 80 project; provides tax credits for certain businesses and persons impacted by same projects; makes appropriation.

This bill provides tax relief to small retail businesses (50 or fewer full-time employees) located in areas affected by public highway construction projects, such as the I-80 project. It creates two main credits: (1) a refundable credit against sales tax remittances for businesses in impacted zones during construction, and (2) a credit against business privilege tax based on verified revenue loss. Businesses must apply for approval, document their impact, and claim credits during the project’s active "relief period" (from start to completion). The credits are limited to 50% of tax liability and expire after seven years if unused.