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SB 2969

Sales tax; exempt sales to 501(c)(3) organizations that provide temporary housing for homeless persons.

2025 Regular Session Introduced by Chuck Younger

Exempts sales tax on purchases by 501(c)(3) nonprofits that provide temporary housing for people experiencing homelessness, cutting shelter operating costs.

Died In Committee
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WeVote Research Nonpartisan
Bill Summary · SB 2969

SB 2969 — Sales tax exemption for 501(c)(3) providers of temporary homeless housing (summary)

Main purpose
SB 2969 would create a sales tax exemption for purchases made by certain nonprofit organizations—specifically Internal Revenue Code §501(c)(3) organizations—that provide temporary housing to persons experiencing homelessness. The intent is to lower operating costs for shelters and similar programs by exempting qualifying purchases from state (and possibly local) sales taxes.

Key provisions (based on bill title and summary information)

  • Exemption scope: Would exempt taxable sales of goods and services when sold to a qualifying 501(c)(3) organization that provides temporary housing for homeless persons.
  • Eligibility criteria: Organizations must be recognized as 501(c)(3) nonprofits and provide temporary housing services (shelters, emergency housing programs). The bill title suggests the exemption applies only to purchases made by such organizations for use in those housing services.
  • Administrative mechanics: Likely would require documentation or certification by the nonprofit to vendors to claim the exemption (typical practice in sales tax exemptions), and would limit the exemption to purchases directly used in providing temporary housing rather than unrelated commercial activity.
  • Limitations/exclusions: The title does not specify caps, time limits, or which categories of goods/services are included/excluded; the precise definitions and limits would be in the bill text.

Who would be affected

  • Primary beneficiaries: 501(c)(3) nonprofits operating temporary housing/shelter programs — reduced costs for supplies, furnishings, equipment, and services directly related to providing shelter.
  • Secondary beneficiaries: Persons experiencing homelessness who may benefit from expanded or better-resourced services.
  • Fiscal impact: State and local sales tax revenues would likely decline to the extent purchases shift to exempt status; exact revenue impact would depend on usage and is subject to a fiscal note.
  • Vendors: Would no longer collect sales tax on qualifying exempt sales and would need procedures to verify exemption status.

Procedural history and current status

  • Introduced/Filed: March 14, 2025.
  • Legislative actions listed include committee referrals, hearings, committee reports, and a series of floor actions in May 2025 (including passage in one chamber on May 19, 2025).
  • The record also includes a February 26, 2025 entry: “Died In Committee,” and the bill status provided here is “Died In Committee.”
  • NOTE: The procedural log contains conflicting entries (both “Died In Committee” and later passage-related actions). Consult the official legislative website or clerk for the final disposition and full text of the bill.

Related legislation

  • Companion bill: HB 1720.

For precise statutory language, definitions, and fiscal estimates, review the bill text and any fiscal/legal analyses produced by the legislature.

Compiled from official sources — confirm details with the bill’s official record.

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