To amend the Internal Revenue Code of 1986 to allow a credit against tax for contributions to qualifying pregnancy centers.
Sponsors
Legislative Progress
IntroducedMrs. Hyde-Smith (for herself, Mr. Hawley, Mr. Rubio, Mr. Cramer, …
Summary
What This Bill Does
This bill creates a new federal tax credit for people who donate money to pregnancy centers. Donors can claim a credit equal to 50% of their contributions, up to $10,000 per year ($20,000 for married couples filing jointly). The goal is to financially incentivize support for organizations that provide free services to women with unplanned pregnancies, encouraging them to carry their pregnancies to term rather than seek abortions.
Who Benefits and How
Pregnancy centers (sometimes called crisis pregnancy centers) benefit directly, as this tax credit would encourage more donations to fund their operations. According to the bill's findings, there are approximately 2,750 such centers across the U.S. that would potentially receive increased charitable contributions. Individual and business donors who give to qualifying pregnancy centers benefit by receiving a 50% tax credit on their contributions - meaning a $10,000 donation would reduce their tax bill by $5,000. Women seeking services from these centers may benefit from improved funding for free prenatal care, ultrasounds, baby supplies, and counseling services.
Who Bears the Burden and How
The federal government (and by extension, all taxpayers) bears the cost through reduced tax revenue. Each dollar of tax credit claimed means one less dollar in federal income. Donors must choose between this credit and other tax deductions for the same contribution - they cannot claim both benefits. Organizations that provide abortion services or abortion referrals are explicitly excluded from the program and cannot benefit from this tax incentive.
Key Provisions
- Creates new Internal Revenue Code Section 30E allowing a 50% tax credit for donations to qualifying pregnancy centers
- Caps the credit at $10,000 per individual or $20,000 for joint filers per year
- Defines "qualifying pregnancy center" as a 501(c)(3) nonprofit that provides free services to women with unplanned pregnancies and does not perform, refer for, or counsel in favor of abortions
- Allows unused credits to be carried forward for up to 5 years
- Requires pregnancy centers to register with the Secretary of the Treasury to be eligible
- Makes the credit elective - taxpayers must choose to use this credit instead of a charitable deduction
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
To amend the Internal Revenue Code to allow a tax credit for contributions made to qualifying pregnancy centers.
Policy Domains
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
Key Definitions
Terms defined in this bill
A facility located in the United States or its territories, not performing childbirths, providing direct client services at no cost to clients, and primarily assisting women with unplanned pregnancies without referring them for abortion. It must notify the Secretary of its application for recognition as a qualifying pregnancy center.
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology