SB 129 - For all tax years beginning on or after January 1, 2026, this act allows eligible taxpayers to receive a tax credit for providing certain services to homeless persons. An eligible taxpayer is defined as a qualified provider of employment services to homeless persons, a qualified provider of employment to homeless persons, or a qualified provider of housing to homeless persons. The amount of the tax credit shall not exceed $10,000 per tax year, and the total amount of tax credits authorized under the act per fiscal year shall not exceed $1 million. The Department of Economic Development shall publish guidelines for determining who is a qualified provider of employment services, employment, or housing to homeless persons, as described in the act. This act shall sunset on December 31, 2031, unless reauthorized by the General Assembly. This act is identical to SB 434 (2023) and SB 1196 (2022), and is substantially similar to SB 794 (2024) and HB 1587 (2020), and to a provision in HCS/SS/SCS/SB 570 (2020). JOSH NORBERG