Highways, Roads and Bridges - As introduced, extends the authority for local governments to levy a surcharge on local privilege taxes to fund a transportation improvement program to all cities instead of only Chattanooga, Clarksville, Knoxville, Nashville, and Memphis, and to all counties instead of only Wilson, Washington, Blount, Sullivan, Sumner, Montgomery, Williamson, Rutherford, Hamilton, Knox, Davidson, and Shelby counties; expands the use of such local surcharge revenue for highway and bridge projects, in addition to mass transit projects. - Amends TCA Section 67-3-901 and Title 67, Chapter 4, Part 32.

SB 1307 expands Tennessee's local transportation funding program by allowing *all* cities and counties - not just specific ones like Chattanooga or Shelby County - to levy a surcharge on local privilege taxes. The bill changes the program's focus from "transit improvement" to "transportation improvement," enabling surcharge funds to support highway and bridge projects alongside mass transit. It also requires local governments to maintain a minimum level of road funding (averaged over five years, excluding certain revenues) to keep eligibility for surcharge funds; failure to meet this threshold redirects unused funds to the state highway fund for statewide road projects. The bill amends specific Tennessee Code sections to implement these changes, effective July 1, 2025.