Under the act, before June 30, 2027, any unexpended balance in the subaccounts of the Natural Resources Protection Fund exceeding the preceding biennium's collections shall revert to the general revenue fund at the end of each biennium. Beginning July 1, 2027, any unexpended balance in the subaccounts of the Fund that exceeds the preceding biennium's collections shall not revert to the general revenue fund. Beginning July 1, 2027, and annually on July 1 of each succeeding year, the Commissioner of Administration shall use taxable sales reports to estimate the amount of state general revenue sales and use tax derived from electric power distribution in the immediately preceding calendar year and shall report such amount to the state treasurer. The state treasurer shall transfer certain amounts from the general revenue sales as described in the act. The act repeals certain provisions relating to the transfer of funds from the Missouri Air Emission Reduction Fund.