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. Until 2019, money was 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 receives gasoline and diesel fuel tax revenue and most motor vehicle collections previously apportioned to the General Revenue Fund; income tax collections previously going to the ROADS Fund will go to the General Revenue Fund instead.
The ROADS Fund was guaranteed an annual apportionment equal to the amount apportioned for the previous year plus an additional $59.7 million until it reached a cap of $575 million. The ROADS Fund hit its $575 million cap in FY 2019.