,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #gjde  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ah1          
#bjbd,mrs4 ,mill] ( ,we/ ,virg9ia 7=    
h]self1 ,mrs4 ,mill] ( ,ill9ois1 ,mr4   
,duncan1 ,mr4 ,mooney1 ,mr4 ,gue/1 ,mr4 
,banks1 & ,mr4 ,we/]man7 introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ a cr$it aga9/ tax =       
contributions to qualify+ pregnancy     
c5t]s4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,pregnancy ,c5t] ,support ,act
 ( #bjbd4  #b4 ,f9d+s ,congress f9ds !  
foll[+3 7#a7 ,! life-affirm+ impact (   
pregnancy c5t]s on ! wom51 m51 *ildr51 &
 communities !y s]ve is consid]able &   
gr[+4  7#b7 ,pregnancy c5t]s s]ve wom51 
*ildr51 & families across ! ,unit$      
,/ates ) integrity & compassion1 includ+
 by provid+ pregnant wom5 9 ne$ ) free1 
confid5tial1 & compassionate s]vices1   
emp[]+ !m to *oose *ildbir? in/ead (    
abortion4  7#c7 ,9 #bjbb1 #b1gej        

pregnancy c5t]s across ! ,unit$ ,/ates  
met ) cli5ts m ?an #af1jjj1jjj times &  
provid$ ov] #ceh1jjj1jjj 9 free goods & 
s]vices1 includ+-- 7,a7 confid5tial     
c\nsel+ = pregnant wom5 & families2     
7,b7 emotional & mat]ial support =      
pregnant wom5 & families2  7,c7 provid+ 
pr5atal vitam9s1 mat]nity clo?+1 baby   
clo!s1 diap]s1 cribs1 c> seats1 &       
assi/ance ) h\s+1 utilities1            
transportation1 food1 clo?+1 & o!r      
support & supplies relat+ to pregnancy1 
newborn c>e1 & p>5t+2  7,d7 nutritional 
c\nsel+ = pregnant wom52  7,e7 pr5atal  
developm5t & p>5t+ education = bo? mo!rs
 & fa!rs2  7,f7 education 9 sexual risk 
avoidance2  7,g7 adoption assi/ance2    
7,h7 s]vices relat$ to ! e/abli%m5t &   
promotion ( responsible pat]nity2  7,i7 
te/+ = sexually transmitt$ diseases2    
7,j7 pregnancy te/+2  7,k7 pr5atal      
m$ical c>e2  7,l7 ultras\nd s]vices2    
7,m7 improv+1 & r$uc+ disp>ities 91     
mat]nal & infant heal? outcomes2  7,n7  
m$ical1 legal1 adoption1 & h\s+         

ref]rals2 &  7,o7 dome/ic abuse         
protection4  7#d7 ,pregnancy c5t]s rely 
on ! donations & "t ( individuals :o are
 committ$ to c>+ = ! ne$s ( wom51       
*ildr51 & _! families & promot+ &       
protect+ life4 ,at lea/ #gb p]c5t (     
pregnancy c5t] work]s are volunte]s4    
,c5t] volunte]s include m ?an #e1jjj    
m$ical pr(essionals4  7#e7 ,congress has
 an int]e/ 9 support+ pregnancy c5t]s by
 r$uc+ ! tax burd5 on individuals &     
entities :o support _! life-sav+ "w4    
#c4 ,tax cr$it = contributions to       
qualify+ pregnancy c5t]s  7a7 ,9 g5]al  
,subp>t ,b ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] section   
#cj;,d ! foll[+ new section3  #cj;,e4   
,contributions to qualify+ pregnancy    
c5t]s  7a7 ,9 g5]al ,!re %all be all[$ z
 a cr$it aga9/ ! tax impos$ by ?is *apt]
 = ! taxable ye> an am\nt equal to #ej  
p]c5t ( ! qualifi$ contributions made by
 ! taxpay] dur+ ! taxable ye>4  7b7     
,limitation ,! am\nt ( qualifi$         

contributions tak5 into acc\nt "u ?is   
section = any taxable ye> %all n exce$  
#aj1jjj 7#bj1jjj 9 ! case ( a jo9t      
return74  7c7 ,qualifi$ contribution    
7#a7 ,9 g5]al ,! t]m qualifi$           
contribution means any contribution     
:i*-- 7,a7 is made to an organization-- 
7i7 :i* is describ$ 9 section           
#eja7;c77#c7 & exempt f tax "u section  
#eja7;a71 &  7ii7 ! prim>y purpose or   
function ( :i* is ! op]ation ( "o or m  
qualify+ pregnancy c5t]s1 &  7,b7 w be  
us$ = ! b5efit ( "o or m ( su* qualify+ 
pregnancy c5t]s4  7#b7 ,qualify+        
pregnancy c5t]  7,a7 ,9 g5]al ,! t]m    
qualify+ pregnancy c5t] means a         
facility-- 7i7 :i* is locat$ 9 ! ,unit$ 
,/ates or 9 any t]ritory or possession (
 ! ,unit$ ,/ates1  7ii7 at :i* *ild     
bir?s are n p]=m$1  7iii7 at :i* direct 
cli5t s]vices are provid$1  7iv7 :i* is 
e/abli%$ & op]at$ prim>ily-- 7,i7 to    
provide assi/ance to wom5 & families )  
unplann$ pregnancies or 9 difficult     
pregnancy circum/ances ?r\gh s]vices &  

res\rces at no co/ to cli5ts1 &  7,,ii7 
to enc\rage & assi/ su* wom5 & families 
9 c>ry+ _! unborn *ildr5 to t]m in/ead (
 *oos+ abortion1 &  7v7 :i* notifies !  
,secret>y1 9 su* mann] z ! ,secret>y may
 by regulations prescribe1 t x is apply+
 = recognition z a qualify+ pregnancy   
c5t] "u ?is section4  7,b7 ,exception   
,su* t]m %all n include any facility :i*
 p]=ms1 induces1 ref]s =1 or c\nsels 9  
favor ( abortions or :i* holds itself   
out z p]=m+1 induc+1 ref]r+ =1 or       
c\nsel+ 9 favor ( abortions4  7d7       
,application ,) ,o!r ,cr$its  7#a7      
,bus9ess cr$it treat$ z "p ( g5]al      
bus9ess cr$it ,s mu* ( ! am\nt ( any    
cr$it all[$ "u subsection 7a7 = any     
taxable ye> 7det]m9$ )\t reg>d to ?is   
subsection7 & :i* is attributable to    
qualifi$ contributions made 9 connection
 ) a trade or bus9ess ( ! taxpay] %all  
be treat$ z a cr$it li/$ 9 section      
#ch7;b7 = su* taxable ye> 7& n all[$ "u 
subsection 7a774  7#b7 ,p]sonal cr$it   
7,a7 ,9 g5]al ,= purposes ( ?is title1 !

 cr$it all[$ "u subsection 7a7 = any    
taxable ye> 7det]m9$ aft] application ( 
p>agraph 7#a77 %all be treat$ z a cr$it 
all[able "u subp>t ,a = su* taxable ye>4
  7,b7 ,c>ry=w>d  7i7 ,9 g5]al ,if !    
cr$it all[able "u subsection 7a7 = any  
taxable ye> :i* is treat$ z a cr$it     
all[able "u subp>t ,a by reason (       
subp>agraph 7,a7 exce$s ! limitation    
impos$ by section #bf7;a7 = su* taxable 
ye> r$uc$ by ! sum ( ! cr$its all[able  
"u subp>t ,a 7o!r ?an ?is section &     
sections #bc1 #be & #be;,d71 su* excess 
%all be c>ri$ to ! succe$+ taxable ye> &
 add$ to ! cr$it all[able "u subsection 
7a7 = su* taxable ye> 7& treat$ z       
attributable to a qualifi$ contribution 
:i* is n made 9 connection ) a trade or 
bus9ess74  7ii7 ,limitation ,no cr$it   
may be c>ri$ =w>d "u ?is subp>agraph to 
any taxable ye> foll[+ ! fif? taxable   
ye> aft] ! taxable ye> 9 :i* ! cr$it    
arose4 ,= purposes ( ! prec$+ s5t5ce1   
cr$its %all be treat$ z us$ on a fir/-9 
fir/-out basis4  7e7 ,election  7#a7 ,9 

g5]al ,?is section %all apply to a      
taxpay] = a taxable ye> only if su*     
taxpay] elects to h ?is section apply = 
su* taxable ye>4  7#b7 ,no d\ble b5efit 
,9 ! case ( any taxpay] :o has made an  
election "u p>agraph 7#a71 any qualifi$ 
contribution %all n be tak5 into acc\nt 
9 det]m9+ ! am\nt ( any o!r cr$it or    
d$uction "u ?is *apt]4  4  7b7 ,con=m+  
am5dm5ts ,section #ch7;b7 ( su* ,code is
 am5d$ by /rik+ plus at ! end ( p>agraph
 7#dj71 by /rik+ ! p]iod at ! end (     
p>agraph 7#da7 & ins]t+ 1 plus1 & by    
add+ at ! end ! foll[+ new p>agraph3    
7#db7 ! portion ( ! qualify+ pregnancy  
c5t] cr$it to :i* section #cj;,e7d77#a7 
applies4  4  7c7 ,cl]ical am5dm5t ,!    
table ( sections = subp>t ,b ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cj;,d ! 
foll[+ new item3  ,sec4 #cj;,e4         
,contributions to qualify+ pregnancy    
c5t]s4  4  7d7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 

to contributions made 9 taxable ye>s    
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4