ID H0751

Increases the maximum sales tax rebate cap for approved transportation improvements from $35 million to $100 million per project

Adds a new minimum cost threshold of $5 million for highway improvement projects to qualify for the rebate program (interstate interchange projects remain at $6 million minimum)

Prohibits amendments to transportation improvement agreements in subsequent years that would expand or redefine the scope of approved improvements

Developers of retail complexes receive rebates of 60% of sales taxes collected by qualified retailers to reimburse costs for highway interchanges and road improvements

Declared an emergency measure with retroactive application to January 1, 2026