,,ii #aahth ,,congress #b;d ,session ,s4 #cfaj ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #ah1 #bjbd,mrs4 ,hyde-,smith 7for herself1 ,mr4 ,hawley1 ,mr4 ,rubio1 ,mr4 ,cramer1 and ,mr4 ,mullin7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow a credit against tax for contributions to qualifying pregnancy centers4 #a4 ,short title ,this ,act may be cited as the ,pregnancy ,center ,support ,act of #bjbd4 #b4 ,findings ,congress finds the following3 7#a7 ,the life-affirming impact of pregnancy centers on the women1 men1 children1 and communities they serve is considerable and growing4 7#b7 ,pregnancy centers serve women1 children1 and families across the ,united ,states with integrity and compassion1 including by providing pregnant women in need with free1 confidential1 and compassionate services1 empowering them to choose childbirth instead of abortion4 7#c7 ,in #bjbb1 #b1gej pregnancy centers across the ,united ,states met with clients more than #af1jjj1jjj times and provided over #ceh1jjj1jjj in free goods and services1 including-- 7,a7 confidential counseling for pregnant women and families2 7,b7 emotional and material support for pregnant women and families2 7,c7 providing prenatal vitamins1 maternity clothing1 baby clothes1 diapers1 cribs1 car seats1 and assistance with housing1 utilities1 transportation1 food1 clothing1 and other support and supplies relating to pregnancy1 newborn care1 and parenting2 7,d7 nutritional counseling for pregnant women2 7,e7 prenatal development and parenting education for both mothers and fathers2 7,f7 education in sexual risk avoidance2 7,g7 adoption assistance2 7,h7 services related to the establishment and promotion of responsible paternity2 7,i7 testing for sexually transmitted diseases2 7,j7 pregnancy testing2 7,k7 prenatal medical care2 7,l7 ultrasound services2 7,m7 improving1 and reducing disparities in1 maternal and infant health outcomes2 7,n7 medical1 legal1 adoption1 and housing referrals2 and 7,o7 domestic abuse protection4 7#d7 ,pregnancy centers rely on the donations and time of individuals who are committed to caring for the needs of women1 children1 and their families and promoting and protecting life4 ,at least #gb percent of pregnancy center workers are volunteers4 ,center volunteers include more than #e1jjj medical professionals4 7#e7 ,congress has an interest in supporting pregnancy centers by reducing the tax burden on individuals and entities who support their life-saving work4 #c4 ,tax credit for contributions to qualifying pregnancy centers 7a7 ,in general ,subpart ,b of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #cj;,d the following new section3 #cj;,e4 ,contributions to qualifying pregnancy centers 7a7 ,in general ,there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to #ej percent of the qualified contributions made by the taxpayer during the taxable year4 7b7 ,limitation ,the amount of qualified contributions taken into account under this section for any taxable year shall not exceed #aj1jjj 7#bj1jjj in the case of a joint return74 7c7 ,qualified contribution 7#a7 ,in general ,the term qualified contribution means any contribution which-- 7,a7 is made to an organization-- 7i7 which is described in section #eja7;c77#c7 and exempt from tax under section #eja7;a71 and 7ii7 the primary purpose or function of which is the operation of one or more qualifying pregnancy centers1 and 7,b7 will be used for the benefit of one or more of such qualifying pregnancy centers4 7#b7 ,qualifying pregnancy center 7,a7 ,in general ,the term qualifying pregnancy center means a facility-- 7i7 which is located in the ,united ,states or in any territory or possession of the ,united ,states1 7ii7 at which child births are not performed1 7iii7 at which direct client services are provided1 7iv7 which is established and operated primarily-- 7,i7 to provide assistance to women and families with unplanned pregnancies or in difficult pregnancy circumstances through services and resources at no cost to clients1 and 7,,ii7 to encourage and assist such women and families in carrying their unborn children to term instead of choosing abortion1 and 7v7 which notifies the ,secretary1 in such manner as the ,secretary may by regulations prescribe1 that it is applying for recognition as a qualifying pregnancy center under this section4 7,b7 ,exception ,such term shall not include any facility which performs1 induces1 refers for1 or counsels in favor of abortions or which holds itself out as performing1 inducing1 referring for1 or counseling in favor of abortions4 7d7 ,application ,with ,other ,credits 7#a7 ,business credit treated as part of general business credit ,so much of the amount of any credit allowed under subsection 7a7 for any taxable year 7determined without regard to this subsection7 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 #ch7;b7 for such taxable year 7and not allowed under subsection 7a774 7#b7 ,personal credit 7,a7 ,in general ,for purposes of this title1 the credit allowed under subsection 7a7 for any taxable year 7determined after application of paragraph 7#a77 shall be treated as a credit allowable under subpart ,a for such taxable year4 7,b7 ,carryforward 7i7 ,in general ,if the credit allowable under subsection 7a7 for any taxable year which is treated as a credit allowable under subpart ,a by reason of subparagraph 7,a7 exceeds the limitation imposed by section #bf7;a7 for such taxable year reduced by the sum of the credits allowable under subpart ,a 7other than this section and sections #bc1 #be and #be;,d71 such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection 7a7 for such taxable year 7and treated as attributable to a qualified contribution which is not made in connection with a trade or business74 7ii7 ,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 arose4 ,for purposes of the preceding sentence1 credits shall be treated as used on a first-in first-out basis4 7e7 ,election 7#a7 ,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 year4 7#b7 ,no double benefit ,in the case of any taxpayer who has made an election under paragraph 7#a71 any qualified contribution shall not be taken into account in determining the amount of any other credit or deduction under this chapter4 4 7b7 ,conforming amendments ,section #ch7;b7 of such ,code is amended by striking plus at the end of paragraph 7#dj71 by striking the period at the end of paragraph 7#da7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#db7 the portion of the qualifying pregnancy center credit to which section #cj;,e7d77#a7 applies4 4 7c7 ,clerical amendment ,the table of sections for subpart ,b of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #cj;,d the following new item3 ,sec4 #cj;,e4 ,contributions to qualifying pregnancy centers4 4 7d7 ,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 ,act4