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Bill would let public facilities districts extend state sales‑tax credit window to 65 years

2159680 · January 28, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

House Bill 1109 would increase the maximum allowed duration for state‑shared sales tax credits used by public facilities districts (PFDs) to finance convention centers, theaters and event venues from a 40‑year cap to 65 years. PFD representatives and local officials told the House Finance Committee the change would

House Bill 1109 would extend the maximum period that a state‑shared sales tax credit may be levied by public facilities districts (PFDs) for financing construction or improvement of qualifying public facilities from a current statutory maximum of 40 years to 65 years.

Committee staff explained that PFDs are municipal corporations with independent taxing authority that may impose a local sales‑and‑use tax credit shared with the state to finance regional centers, theaters and certain event venues. Staff said two statutes authorize PFD sales‑tax credits (one authorizes a 0.33% rate for regional centers and another…

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