Senate Bill 395 Summary

• Reduces sales and use tax assessments by 75% for continuing care retirement communities (CCRCs) that meet specified conditions, including having a certificate of registration, remitting collected taxes, and lacking prior Department guidance to collect the taxes in question.

• Requires CCRCs to collect and remit sales tax on taxable items sold to non-resident guests and residents, with examples including prepared meals, alcohol, medical supplies, laundry services, and repair/maintenance services.

• Prohibits CCRCs from recovering uncollected sales taxes from residents or adjusting entrance fees and periodic charges to recoup tax assessments from the Department.

• Allows the Department of Health and Human Services to seek a temporary waiver from the U.S. Department of Agriculture for federal time limits on able-bodied adults without dependents (ABAWD) participating in the Food and Nutrition Services Program, effective July 1, 2020, for one year.