[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3610 Introduced in Senate (IS)]

<DOC>






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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