Present Constitution creates a special permanent trust fund in the state treasury called the Transportation Trust Fund where "excess revenues" from all taxes levied on gasoline and motor fuels and on special fuels are deposited. The monies in the trust fund are required to be appropriated or dedicated solely and exclusively for the costs of construction and maintenance of the roads and bridges of the state and federal highway systems, the Statewide Flood-Control Program, ports, airports, transit, state police for traffic control purposes, the Parish Transportation Fund and the payment of bonds and other obligations incident thereto or other obligations payable from the trust fund.

Proposed Constitutional Amendment creates the "Construction Subfund" within the Transportation Trust Fund and requires that any new taxes on gasoline, motor fuels, or special fuels on or after July 1, 2017 are to be deposited into the subfund.

Proposed Constitutional Amendment also requires that the monies in the construction subfund be appropriated and dedicated solely for the direct costs associated with actual project delivery, construction, and maintenance of transportation and capital transit infrastructure projects of the state and local government and prohibits the Department of Transportation and Development from using any monies in the subfund for the payment of employee wages and related benefits or employee retirement benefits.