Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.

The State Taxation Anticipated Revenue or STARs program allows developers to receive a rebate of sales taxes to be collected from retailers within a new complex for transportation improvements. The law currently has a minimum expenditure of $6 million and a maximum of $35 million for a qualified project. This legislation decreases the minimum project total to $5 million and the maximum to $100 million