Amends existing law to clarify the distribution process for sales tax revenue to the Transportation and Congestion Mitigation Program and to clarify the uses that may be made of certain funds by special purpose taxing districts.

Section 63-3638, Idaho Code, governs the distribution of sales tax revenue to various agencies and entities. This bill amends Section 63-3638, Idaho Code, to more clearly articulate the established process for distributing the sales tax revenue. The bill also requires special taxing districts to expend the money they receive from the sales tax distribution for the specific purpose for which the taxing district was created. This will increase the distribution to the Transportation Expansion and Congestion Mitigation Program by roughly $2 million.