The Rebuilding Oklahoma Access and Driver Safety (ROADS) Fund is a fund of the Oklahoma Department of Transportation that was created by the Legislature in 2005 to ensure dedicated revenue for the maintenance and repair of state highway and bridges. Money is apportioned directly to the ROADS Fund from personal income tax collections. Under HB 1014xx, passed in 2017 special session, beginning in FY 2020, the ROADS fund will receive gasoline and diesel fuel tax revenue and motor vehicle collections currently apportioned to the General Revenue Fund; income tax collections currently going to the ROADS Fund will go to the General Revenue Fund instead.
The ROADS Fund is guaranteed an annual apportionment equal to the amount apportioned for the previous year plus an additional $59.7 million until it reaches a cap of $575 million. In FY 2018 the Fund received $512.0 million. The ROADS Fund is expected to reach its cap in FY 2010.