The Road Repair and Accountability Act of 2017 (Senate Bill 1), also known as the "Gas Tax", is a legislative bill in the U.S. state of California that was passed on April 6, 2017 with the aim of repairing roads, improving traffic safety, and expanding public transit systems across the state.

According to California Department of Transportation, for maintenance projects on state highways, while providing funding to enhance trade corridors, transit, and active transportation facilities, in addition to repairing local streets and roads throughout California.

[1][2] 2020 model year and newer zero-emission vehicles will each be assessed an additional $100 "road improvement fee" with the passage of SB 1, as the fuel tax would not be applicable to them.

In addition to the funding provisions, the bill requires diesel trucks and buses over 14,000 pounds which were made before 2010 to be banned from operating in California by January 1, 2023.

The SB1 car registration fee increase and all older existing fuel tax revenues before SB1 are still appropriated to the General Fund.

[18] A ballot initiative “Repeal the Gas Car Tax” signature drive was led by Carl DeMaio.