[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3610 Introduced in Senate (IS)]
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118th CONGRESS
2d Session
S. 3610
To amend the Internal Revenue Code of 1986 to allow a credit against
tax for contributions to qualifying pregnancy centers.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 18, 2024
Mrs. Hyde-Smith (for herself, Mr. Hawley, Mr. Rubio, Mr. Cramer, and
Mr. Mullin) introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow a credit against
tax for contributions to qualifying pregnancy centers.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Pregnancy Center Support Act of
2024''.
SEC. 2. FINDINGS.
Congress finds the following:
(1) The life-affirming impact of pregnancy centers on the
women, men, children, and communities they serve is
considerable and growing.
(2) Pregnancy centers serve women, children, and families
across the United States with integrity and compassion,
including by providing pregnant women in need with free,
confidential, and compassionate services, empowering them to
choose childbirth instead of abortion.
(3) In 2022, 2,750 pregnancy centers across the United
States met with clients more than 16,000,000 times and provided
over $358,000,000 in free goods and services, including--
(A) confidential counseling for pregnant women and
families;
(B) emotional and material support for pregnant
women and families;
(C) providing prenatal vitamins, maternity
clothing, baby clothes, diapers, cribs, car seats, and
assistance with housing, utilities, transportation,
food, clothing, and other support and supplies relating
to pregnancy, newborn care, and parenting;
(D) nutritional counseling for pregnant women;
(E) prenatal development and parenting education
for both mothers and fathers;
(F) education in sexual risk avoidance;
(G) adoption assistance;
(H) services related to the establishment and
promotion of responsible paternity;
(I) testing for sexually transmitted diseases;
(J) pregnancy testing;
(K) prenatal medical care;
(L) ultrasound services;
(M) improving, and reducing disparities in,
maternal and infant health outcomes;
(N) medical, legal, adoption, and housing
referrals; and
(O) domestic abuse protection.
(4) Pregnancy centers rely on the donations and time of
individuals who are committed to caring for the needs of women,
children, and their families and promoting and protecting life.
At least 72 percent of pregnancy center workers are volunteers.
Center volunteers include more than 5,000 medical
professionals.
(5) Congress has an interest in supporting pregnancy
centers by reducing the tax burden on individuals and entities
who support their life-saving work.
SEC. 3. TAX CREDIT FOR CONTRIBUTIONS TO QUALIFYING PREGNANCY CENTERS.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 30D the following new section:
``SEC. 30E. CONTRIBUTIONS TO QUALIFYING PREGNANCY CENTERS.
``(a) In General.--There shall be allowed as a credit against the
tax imposed by this chapter for the taxable year an amount equal to 50
percent of the qualified contributions made by the taxpayer during the
taxable year.
``(b) Limitation.--The amount of qualified contributions taken into
account under this section for any taxable year shall not exceed
$10,000 ($20,000 in the case of a joint return).
``(c) Qualified Contribution.--
``(1) In general.--The term `qualified contribution' means
any contribution which--
``(A) is made to an organization--
``(i) which is described in section
501(c)(3) and exempt from tax under section
501(a), and
``(ii) the primary purpose or function of
which is the operation of one or more
qualifying pregnancy centers, and
``(B) will be used for the benefit of one or more
of such qualifying pregnancy centers.
``(2) Qualifying pregnancy center.--
``(A) In general.--The term `qualifying pregnancy
center' means a facility--
``(i) which is located in the United States
or in any territory or possession of the United
States,
``(ii) at which child births are not
performed,
``(iii) at which direct client services are
provided,
``(iv) which is established and operated
primarily--
``(I) to provide assistance to
women and families with unplanned
pregnancies or in difficult pregnancy
circumstances through services and
resources at no cost to clients, and
``(II) to encourage and assist such
women and families in carrying their
unborn children to term instead of
choosing abortion, and
``(v) which notifies the Secretary, in such
manner as the Secretary may by regulations
prescribe, that it is applying for recognition
as a qualifying pregnancy center under this
section.
``(B) Exception.--Such term shall not include any
facility which performs, induces, refers for, or
counsels in favor of abortions or which holds itself
out as performing, inducing, referring for, or
counseling in favor of abortions.
``(d) Application With Other Credits.--
``(1) Business credit treated as part of general business
credit.--So much of the amount of any credit allowed under
subsection (a) for any taxable year (determined without regard
to this subsection) and which is attributable to qualified
contributions made in connection with a trade or business of
the taxpayer shall be treated as a credit listed in section
38(b) for such taxable year (and not allowed under subsection
(a)).
``(2) Personal credit.--
``(A) In general.--For purposes of this title, the
credit allowed under subsection (a) for any taxable
year (determined after application of paragraph (1))
shall be treated as a credit allowable under subpart A
for such taxable year.
``(B) Carryforward.--
``(i) In general.--If the credit allowable
under subsection (a) for any taxable year which
is treated as a credit allowable under subpart
A by reason of subparagraph (A) exceeds the
limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits
allowable under subpart A (other than this
section and sections 23, 25 and 25D), such
excess shall be carried to the succeeding
taxable year and added to the credit allowable
under subsection (a) for such taxable year (and
treated as attributable to a qualified
contribution which is not made in connection
with a trade or business).
``(ii) Limitation.--No credit may be
carried forward under this subparagraph to any
taxable year following the fifth taxable year
after the taxable year in which the credit
arose. For purposes of the preceding sentence,
credits shall be treated as used on a first-in
first-out basis.
``(e) Election.--
``(1) In general.--This section shall apply to a taxpayer
for a taxable year only if such taxpayer elects to have this
section apply for such taxable year.
``(2) No double benefit.--In the case of any taxpayer who
has made an election under paragraph (1), any qualified
contribution shall not be taken into account in determining the
amount of any other credit or deduction under this chapter.''.
(b) Conforming Amendments.--Section 38(b) of such Code is amended
by striking ``plus'' at the end of paragraph (40), by striking the
period at the end of paragraph (41) and inserting ``, plus'', and by
adding at the end the following new paragraph:
``(42) the portion of the qualifying pregnancy center
credit to which section 30E(d)(1) applies.''.
(c) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 30D the
following new item:
``Sec. 30E. Contributions to qualifying pregnancy centers.''.
(d) Effective Date.--The amendments made by this section shall
apply to contributions made in taxable years beginning after the date
of the enactment of this Act.
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