To extend a sales and use tax credit to public facilities districts located within a county of less than 300,000 people. The credit can only be utilized by districts that begin construction of a new regional center for performing arts before January 1, 2009.   Official Text and Analysis.

To narrow the eligibility for the additional PFD sales and use tax for a regional center for cultural events to a county PFD created prior to January 1, 2000, or a city PFD created prior to August 1, 2001, that are located in a county with a population of less than 300,000 residents and a PFD district population between 90,000 and 100,000 residents.