relative to taxing non-profit entities who settle illegal immigrants as for-profit entities.

HB 635 would require non-profit organizations that provide housing, legal assistance, or other support to undocumented immigrants (defined as people in the U.S. without legal status) to pay business taxes as if they were for-profit entities. It defines "settling" to include offering housing, cash, legal aid, or help applying for government benefits to undocumented immigrants. The bill also allows the state to pay whistleblowers up to 10% of the tax owed for reporting such non-profits to the Department of Revenue Administration. This primarily affects 501(c)(3) non-profits engaging in these activities, expanding the tax base to include them under the business enterprise tax.