Idaho Code § 62-304A

In order to promote the public safety at railroad grade crossings and public streets, roads or highways and to provide for the payment of all or part of the costs of installing, reconstructing, maintaining or improving automatic or other safety appliances, signals or devices at railroad grade crossings of public streets, roads or highways over the tracks of any railroad company or companies, or to support public education and safety programs which promote awareness of public safety at railroad grade crossings of public streets, roads or highways, there is hereby created in the dedicated fund in the state treasury a fund to be known as the railroad grade crossing protection fund.