The bill proposes allocating funds to improve town roads and bridges in Minnesota. Specifically, it sets aside $25 million for each of the fiscal years 2026 and 2027 for town roads, and $10 million for each of the same years for town bridges. The funds will be managed by the commissioner of transportation and distributed according to the guidelines in Minnesota Statutes section 162.081. The bill is currently under review by the Committee on Transportation Finance and Policy.