ND SB2151

Creates a new County and Township Bridge Fund to receive $100 million per biennium from legacy fund earnings, with $80 million distributed to counties based on bridge repair needs identified by NDSU's Upper Great Plains Transportation Institute and $20 million administered by the Department of Transportation for smaller counties

Establishes a Legacy Earnings Tax Relief Fund to receive any remaining legacy fund earnings after other required transfers, replacing the previous 50/50 split between the general fund and strategic investment and improvements fund

Appropriates $100 million total for the 2025-2027 biennium for county and township bridge repairs and replacements, with eligibility thresholds based on whether a county would receive more or less than $500,000 under the distribution formula

Eliminates the existing $225 million transfer to the general fund for tax relief initiatives from the legacy earnings fund distribution priority list

Includes a sunset provision making the legacy earnings fund changes effective only through June 30, 2035, with legislative intent to continue bridge funding each biennium through that date