Housing for youth in crisis

From the 2024 DOR Tax Exemption Study

82.08.02915; 82.12.02915 - Housing for youth in crisis Description Nonprofit health or social welfare organizations are exempt from sales and use taxes on purchases of materials used in the new construction of licensed alternative housing facilities for youth in crisis. The exemption does not extend to charges for labor or services associated with the construction of these facilities. Purpose To encourage new construction of shelters for youth who have left home. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenue because currently no exemption taxpayers use it. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No taxpayers currently use this exemption. We expect no usage during the forecasted period of this study. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Nonprofit Year Enacted: 1995 Primary Beneficiaries: Nonprofit organizations tha