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<h1>Tax increase measures expand land and vehicle levies and repurpose an infrastructure fund to raise state revenue for projects.</h1> The budget prioritises infrastructure while adopting revenue measures - including increased land tax, lifetime road tax on electric vehicles, higher road tax on older private vehicles, and revised court fees - and proposes reforming the Kerala Infrastructure Investment Fund Board (KIIFB) into a revenue generating entity to manage borrowings and support accelerated infrastructure projects such as Vizhinjam port phases, metros, a proposed shipyard, and the Vizhinjam Kollam Punalur Growth Triangle.