# Plain Language Summary: Pregnancy Center Support Act of 2024

This bill creates a new tax credit that allows people to reduce their federal income taxes when they donate money to pregnancy centers. Specifically, if you contribute to a qualifying pregnancy center, you can claim a credit equal to 50 percent of what you donated, up to certain limits. For individual filers, the maximum credit is based on $10,000 in donations per year, while married couples filing jointly can base their credit on up to $20,000 in donations. This means if you donate $10,000 to a qualifying pregnancy center, you could reduce your taxes by $5,000.

The bill defines a "qualifying pregnancy center" as a nonprofit organization that provides free services to pregnant women and families facing difficult pregnancy situations, with the stated goal of encouraging them to carry pregnancies to term rather than pursue abortion. These centers must be located in the United States, cannot perform or refer for abortions, and must provide direct services to clients. The bill lists examples of services these centers typically offer, including counseling, prenatal vitamins, maternity clothing, baby supplies, parenting education, ultrasound services, and housing or transportation assistance.

For business owners, donations made through their business can be treated as a business tax credit rather than a personal one, following different tax rules. If someone's credit is larger than their tax bill in a given year, they can carry the unused portion forward to future tax years for up to five years. The bill also includes a "no double benefit" rule, meaning donors cannot claim both this new credit and a charitable deduction for the same donation—they have to choose one or the other.

Pregnancy Center Support Act of 2024

Miller, Carol D.

Pregnancy Center Support Act of 2024This bill establishes a nonrefundable tax credit for contributions made to qualifying pregnancy centers. The amount of the credit is 50% of the contributions made by the taxpayer up to $10,000 per year (or $20,000 for joint filers) to a tax-exempt organization whose primary function is the operation of one or more qualified pregnancy centers.&nbsp;A qualifying pregnancy center is a facility that primarily provides assistance to women and families of unplanned pregnancies and encourages those women and families to carry their pregnancy to term, rather than choosing an abortion. The facility may not&nbsp;provide child births, perform abortions, or counsel in favor of abortions.For taxpayers that&nbsp;itemize their deductions on their tax return, contributions to a qualifying pregnancy center may not be counted both for this credit and the charitable contribution deduction.The amount of the tax credit that exceeds the individual’s tax liability for the tax year may be carried forward for up to five years. For businesses, the contribution amount is included in the calculation of the general business tax credit.