Ohio SB40 authorizes a tax credit for donations to pregnancy resource centers.

Ohio SB40 amends the state's tax code to authorize a nonrefundable tax credit for donations to certain pregnancy resource centers and maternity homes. Qualifying pregnancy resource centers must be exempt from taxation, maintain their principal office in Ohio, serve at least 50% Ohio residents, and provide free or low-cost assistance to pregnant women. Excluded are hospitals, nursing homes, and organizations that perform, promote, or contract for nontherapeutic abortions. Taxpayers can claim the credit, up to 50% of their tax liability, in the order specified by the tax code.

Ohio SB40 authorizes a tax credit for donations to pregnancy resource centers.

Ohio SB40 amends the state's tax code to authorize a nonrefundable tax credit for donations to certain pregnancy resource centers and maternity homes. Qualifying pregnancy resource centers must be exempt from taxation, maintain their principal office in Ohio, serve at least 50% Ohio residents, and provide free or low-cost assistance to pregnant women. Excluded are hospitals, nursing homes, and organizations that perform, promote, or contract for nontherapeutic abortions. Taxpayers can claim the credit, up to 50% of their tax liability, in the order specified by the tax code.