Adds to existing law to provide for the Idaho Underground Storage Tank Program Fund.

The 2016 legislature passed Senate Bill 1244 which allows DEQ to collect fees for underground storage tanks. Fees are not to exceed $100 per tank per year and any fee balance in excess of $35,000 on December 31 will be applied to reduce the following year's fees. An expenditure report on how DEQ spent the fees will also be provided to the legislature and governor annually by February 1. This legislation will establish a dedicated fund for underground storage tank fees to provide for better accountability and transparency. With a dedicated fund, the legislature and state controller will be able to view all revenues and expenditures from the Statewide Accounting and Reporting System (STARS), and DEQ will be able to complete an accurate fee expenditure report. In addition, a dedicated fund will earn interest which may increase the fund's balance and decrease fees in subsequent years.