transportation is vital to our daily lives.

When things go well, we don't Notice it.

When things go wrong, it negatively colors our day, makes us feel angry or curtails our possibilities.

By adjusting tax rates, the IMPROVE Act shifts half of the General Fund annual surplus to the Highway fund where it is needed to build and repair roads and bridges in Tennessee, and it gives the other half of the surplus collections back to Tennessee tax payers through tax reductions.

This rebalancing of tax rates means $500 million in tax cuts in the General Fund and $250 million increase in the highway fund - providing a huge net tax reduction for Tennesseans of a quarter of a billion dollars.

The tax cuts lower the food tax, repeal the Hall Income Tax, lower the taxes on factories encouraging more jobs through factory expansions and new start-ups, and lower the property taxes for veterans and seniors total cuts of $500 million.

Why rebalance rates? Visitors to Tennessee don't buy groceries every week - Tennesseans do - the large food tax cut more than off-sets the impact of the gas tax for most Tennessee families. The IMPROVE Act leverages the fuel purchases we know visitors make 1/3 of Tennessee's gas tax is paid for by visiting tourists and travelers, and 1/2 of the diesel tax is paid for by out of state truckers.