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Subcommittee hears proposal to exempt construction materials for nonprofit affordable-housing projects

2256728 · February 10, 2025
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Summary

Supporters said exempting sales tax on materials would lower per-unit costs for nonprofit and workforce housing projects; county associations cautioned against shifting tax burdens.

Representative Franklin presented House Bill 165 (LC500947), a proposal to exempt sales tax on materials used to construct or renovate affordable and workforce housing when a qualifying nonprofit developer is the owner. Franklin said the bill would be offset by removing three other existing credits or exemptions from the tax code.

Elizabeth Apley, an attorney representing a coalition including House ATL and Enterprise Community Partners Southeast, told the…

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