Amends the Illinois Highway Code. Provides that if a unit of local government that has adopted and implemented a road improvement impact fee by ordinance or resolution and repeals the ordinance or resolution, the collected fees, along with any accrued interest, in the existing impact fee accounts may be transferred to a transportation account to be used for capacity-related improvements. Valid impact fee refunds shall be processed in accordance with the procedures set forth in the repealed ordinance or resolution.