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Who gets the tax write-off if a contractor takes items from a house into the new Habitat ReStore? The contractor or the homeowner?

K.H. Harris, manager of the ReStore, said: "The homeowner gets the deduction, unless the contractor bought the items from the homeowner. But, from our point of view, the issue is really between the contractor or donor and their tax attorney or tax consultant."

The ReStore, which will feature used building products sold as a benefit for Habitat for Humanity, is scheduled to open later this month.

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