Public Utilities Code section 180304

(a)

The allowable expenditure categories set forth in Section 180205 shall also include the construction, modernization, and improvement of infrastructure that supports infill or transit-oriented development, in areas nominated by local governments, and included in regionally adopted plans that advance state greenhouse gas emissions reduction objectives.

(b)

(1)The authority may only allocate revenues for a facility described in paragraph (2) of subdivision (c) if that facility is combined with a project that includes a facility described in paragraph (1) of subdivision (c).

(2)

An expenditure plan shall not allocate more than 5 percent of the total revenues derived from the tax for facilities described in paragraph (2) of subdivision (c).

(c)

For purposes of this section, “infrastructure” means any of the following:

(1)

Transportation facilities, as allowable under Section 180205.

(2)

Water, stormwater, wastewater, or other utility-related facilities.

(d)

This section does not apply to a retail transactions and use tax approved by the electors before January 1, 2026.

Source: Section 180304, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PUC§ionNum=180304.­ (updated Jan. 1, 2026; accessed Dec. 15, 2025).

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Verified:
Dec. 15, 2025

§ 180304's source at ca​.gov