ID H0729

Amends Idaho Code Section 40-708 to establish a "highway distribution account" for highway-user revenues and ad valorem levies to be spent on bridge and highway operations, administration, maintenance, construction, and development benefiting motor vehicles in local highway jurisdictions.

Requires annual certification by December 31 of each year listing actual dedicated funds received and expended, prepared by the director, county auditor, highway district treasurer, or city clerk and signed by elected commissioners, mayors, council, or board members.

Mandates certification be published as a legal notice between January 1 and January 15 and must certify that all highway-user revenues and ad valorem levies were expended only for authorized highway and bridge purposes.

Imposes penalties under Idaho Code Section 40-207 and removal from office for failure to certify, failure to publish, or making false statements in certification; empowers state controller to withhold fund distributions for noncompliance.

Effective date is July 1, 2024, and declared an emergency measure.