The bill authorizes a temporary grant program for qualifying retailers that sell donated goods, specifically those organizations exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code. To qualify, these retailers must operate retail stores selling tangible personal property donated to them and use a portion of their revenue to provide job training and placement services for individuals facing workplace disadvantages, such as disabilities, criminal history, or homelessness. The bill outlines the application process for these retailers to apply for grants, which can be up to 25% of the revenue generated from state sales tax on donated goods sold in the previous fiscal year.

Additionally, the bill appropriates $5 million from the General Revenue Fund for the Nonprofit Workforce Grant program, which will be used to fund these grants. Qualifying retailers are required to report on the use of grant funds and the number of individuals served by their workforce programs, ensuring compliance with the program's objectives. The bill also stipulates that no qualifying retailer can receive more than one million dollars in grants during any fiscal year, and it includes provisions for the recovery of funds not used for authorized purposes.