Officially, the bridge is located in a mythical city called Ketchikan, in America's overflow state, Alaska. The Bridge takes people from the bitterly cold Alaskan wilderness to a magical land filled with rivers of Budweiser, patriotic munchkins, and rainbows (but not the gay ones!).
In reality it was an ingenious decoy designed to lure evil terrorists over to a backward part of the country. They would then start across the bridge, only to discover too late they were being deposited in the frigid waters of the north Pacific.