IL HB5445

Creates the Local Road Use Fund as a special fund in the State treasury for local transportation purposes, including construction, maintenance, repair, and improvement of highways, roads, streets, and bridges.

Redirects 5% of Road Fund moneys to the new Local Road Use Fund by reducing the Downstate Public Transportation Fund allocation from 15% to 10%.

Maintains 85% of Road Fund moneys going to the Public Transportation Fund while establishing the new three-way split of remaining transportation revenues.

Amends multiple tax acts including the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to implement the revised fund apportionment formula.