The bill authorizes a temporary grant program for qualifying retailers that sell donated goods, specifically 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 grants, which includes submitting records of individuals trained and employed, as well as state sales tax records. If approved, the grant award can be up to 25% of the revenue collected from state sales taxes on donated goods, with a cap of one million dollars per 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 the grants awarded under the new program. Qualifying retailers must report on the use of grant funds and the number of individuals served by their workforce programs within a specified timeframe. The bill also includes provisions for the recovery of any funds not used for authorized purposes and establishes that the Department of Development will review compliance with the grant conditions.