Summary of Bill S 2142

Bill Number: S 2142

Title: Relates to a sales tax exemption for certain fundraising organized by school-based volunteer organizations

Status: Referred to Investigations and Government Operations

Introduced: January 15, 2025

Classification: Bill

Purpose and Intent

Bill S 2142 aims to provide a sales tax exemption for specific fundraising activities organized by school-based volunteer organizations. The intent of this legislation is to support educational institutions and their associated volunteer groups by reducing the financial burden associated with fundraising efforts. This exemption is expected to encourage more community involvement and enhance the resources available for schools.

Key Provisions

• Sales Tax Exemption: The bill proposes a complete exemption from sales tax for fundraising activities conducted by school-based volunteer organizations. This includes events such as bake sales, car washes, and other similar fundraising initiatives.

• Eligibility Criteria: The bill outlines that only organizations directly affiliated with schools, such as Parent-Teacher Associations (PTAs) and other volunteer groups, will qualify for this exemption.

• Scope of Fundraising Activities: The exemption applies specifically to sales of goods and services that are part of fundraising efforts aimed at supporting school programs, extracurricular activities, and educational resources.

Who Would Be Affected

• School-Based Volunteer Organizations: The primary beneficiaries of this bill will be volunteer organizations operating within schools, which often rely on fundraising to support various educational initiatives.

• Students and Educational Programs: Indirectly, students and educational programs will benefit from increased funding and resources made possible through enhanced fundraising efforts.

• Local Communities: Communities may see a boost in engagement and support for local schools, fostering a collaborative environment for educational advancement.

Procedural and Timeline Aspects

• Introduced Date: The bill was introduced on January 15, 2025, and has been referred to the Investigations and Government Operations Committee for further consideration.

• Related Bills: This bill is related to previous legislative efforts, including:

  • S 315 (prior-session)
  • S 3199 (prior-session)
  • S 698 (prior-session)

These related bills may provide context or background on similar legislative attempts regarding sales tax exemptions for educational fundraising.

Conclusion

Bill S 2142 represents a significant step towards supporting school-based volunteer organizations by alleviating the financial challenges associated with fundraising. By exempting these activities from sales tax, the bill aims to foster greater community involvement and enhance educational resources for students. As the bill progresses through the legislative process, its implications for schools and volunteer organizations will be closely monitored.