Establishes a tax credit for contributions to pregnancy resource centers or crisis pregnancy centers.

The Pregnancy Resource Act establishes a tax credit for voluntary cash contributions made to eligible charitable organizations, specifically pregnancy resource centers or crisis pregnancy centers. These organizations must certify they do not provide, pay for, or cover abortions and do not support entities that do. The credit is limited to 50% of the taxpayer's total tax liability and can be carried forward for five years if unused. The Department of Revenue allocates credits based on contributions and maintains a public list of eligible organizations.

Establishes a tax credit for contributions to pregnancy resource centers or crisis pregnancy centers.

The Pregnancy Resource Act establishes a tax credit for voluntary cash contributions made to eligible charitable organizations, specifically pregnancy resource centers or crisis pregnancy centers. These organizations must certify they do not provide, pay for, or cover abortions and do not support entities that do. The credit is limited to 50% of the taxpayer's total tax liability and can be carried forward for five years if unused. The Department of Revenue allocates credits based on contributions and maintains a public list of eligible organizations.