II 

118TH CONGRESS 

2D SESSION S. 3610 

To amend the Internal Revenue Code of 1986 to allow a credit against 

tax for contributions to qualifying pregnancy centers. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 18, 2024 

Mrs. HYDE-SMITH (for herself, Mr. HAWLEY, Mr. RUBIO, Mr. CRAMER, and 

Mr. MULLIN) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow a 

credit against tax for contributions to qualifying pregnancy centers. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Pregnancy Center Sup5 port Act of 2024’’. 

6 SEC. 2. FINDINGS. 

7 Congress finds the following: 


ssavage on LAPJG3WLY3PROD with BILLS
2 

•S 3610 IS

1 (1) The life-affirming impact of pregnancy cen2 ters on the women, men, children, and communities 

3 they serve is considerable and growing. 

4 (2) Pregnancy centers serve women, children, 

5 and families across the United States with integrity 

6 and compassion, including by providing pregnant 

7 women in need with free, confidential, and compas8 sionate services, empowering them to choose child9 birth instead of abortion. 

10 (3) In 2022, 2,750 pregnancy centers across 

11 the United States met with clients more than 

12 16,000,000 times and provided over $358,000,000 

13 in free goods and services, including— 

14 (A) confidential counseling for pregnant 

15 women and families; 

16 (B) emotional and material support for 

17 pregnant women and families; 

18 (C) providing prenatal vitamins, maternity 

19 clothing, baby clothes, diapers, cribs, car seats, 

20 and assistance with housing, utilities, transpor21 tation, food, clothing, and other support and 

22 supplies relating to pregnancy, newborn care, 

23 and parenting; 

24 (D) nutritional counseling for pregnant 

25 women; 


ssavage on LAPJG3WLY3PROD with BILLS
3 

•S 3610 IS

1 (E) prenatal development and parenting 

2 education for both mothers and fathers; 

3 (F) education in sexual risk avoidance; 

4 (G) adoption assistance; 

5 (H) services related to the establishment 

6 and promotion of responsible paternity; 

7 (I) testing for sexually transmitted dis8 eases; 

9 (J) pregnancy testing; 

10 (K) prenatal medical care; 

11 (L) ultrasound services; 

12 (M) improving, and reducing disparities in, 

13 maternal and infant health outcomes; 

14 (N) medical, legal, adoption, and housing 

15 referrals; and 

16 (O) domestic abuse protection. 

17 (4) Pregnancy centers rely on the donations 

18 and time of individuals who are committed to caring 

19 for the needs of women, children, and their families 

20 and promoting and protecting life. At least 72 per21 cent of pregnancy center workers are volunteers. 

22 Center volunteers include more than 5,000 medical 

23 professionals. 

24 (5) Congress has an interest in supporting 

25 pregnancy centers by reducing the tax burden on inVerDate Sep 11 2014 02:15 Jan 25, 2024 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S3610.IS S3610

ssavage on LAPJG3WLY3PROD with BILLS
4 

•S 3610 IS

1 dividuals and entities who support their life-saving 

2 work. 

3 SEC. 3. TAX CREDIT FOR CONTRIBUTIONS TO QUALIFYING 

4 PREGNANCY CENTERS. 

5 (a) IN GENERAL.—Subpart B of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of 

7 1986 is amended by inserting after section 30D the fol8 lowing new section: 

9 ‘‘SEC. 30E. CONTRIBUTIONS TO QUALIFYING PREGNANCY 

10 CENTERS. 

11 ‘‘(a) IN GENERAL.—There shall be allowed as a cred12 it against the tax imposed by this chapter for the taxable 

13 year an amount equal to 50 percent of the qualified con14 tributions made by the taxpayer during the taxable year. 

15 ‘‘(b) LIMITATION.—The amount of qualified con16 tributions taken into account under this section for any 

17 taxable year shall not exceed $10,000 ($20,000 in the case 

18 of a joint return). 

19 ‘‘(c) QUALIFIED CONTRIBUTION.— 

20 ‘‘(1) IN GENERAL.—The term ‘qualified con21 tribution’ means any contribution which— 

22 ‘‘(A) is made to an organization— 

23 ‘‘(i) which is described in section 

24 501(c)(3) and exempt from tax under sec25 tion 501(a), and 


ssavage on LAPJG3WLY3PROD with BILLS
5 

•S 3610 IS

1 ‘‘(ii) the primary purpose or function 

2 of which is the operation of one or more 

3 qualifying pregnancy centers, and 

4 ‘‘(B) will be used for the benefit of one or 

5 more of such qualifying pregnancy centers. 

6 ‘‘(2) QUALIFYING PREGNANCY CENTER.— 

7 ‘‘(A) IN GENERAL.—The term ‘qualifying 

8 pregnancy center’ means a facility— 

9 ‘‘(i) which is located in the United 

10 States or in any territory or possession of 

11 the United States, 

12 ‘‘(ii) at which child births are not per13 formed, 

14 ‘‘(iii) at which direct client services 

15 are provided, 

16 ‘‘(iv) which is established and oper17 ated primarily— 

18 ‘‘(I) to provide assistance to 

19 women and families with unplanned 

20 pregnancies or in difficult pregnancy 

21 circumstances through services and 

22 resources at no cost to clients, and 

23 ‘‘(II) to encourage and assist 

24 such women and families in carrying 


ssavage on LAPJG3WLY3PROD with BILLS
6 

•S 3610 IS

1 their unborn children to term instead 

2 of choosing abortion, and 

3 ‘‘(v) which notifies the Secretary, in 

4 such manner as the Secretary may by reg5 ulations prescribe, that it is applying for 

6 recognition as a qualifying pregnancy cen7 ter under this section. 

8 ‘‘(B) EXCEPTION.—Such term shall not in9 clude any facility which performs, induces, re10 fers for, or counsels in favor of abortions or 

11 which holds itself out as performing, inducing, 

12 referring for, or counseling in favor of abor13 tions. 

14 ‘‘(d) APPLICATION WITH OTHER CREDITS.— 

15 ‘‘(1) BUSINESS CREDIT TREATED AS PART OF

16 GENERAL BUSINESS CREDIT.—So much of the 

17 amount of any credit allowed under subsection (a) 

18 for any taxable year (determined without regard to 

19 this subsection) and which is attributable to quali20 fied contributions made in connection with a trade 

21 or business of the taxpayer shall be treated as a 

22 credit listed in section 38(b) for such taxable year 

23 (and not allowed under subsection (a)). 

24 ‘‘(2) PERSONAL CREDIT.— 


ssavage on LAPJG3WLY3PROD with BILLS
7 

•S 3610 IS

1 ‘‘(A) IN GENERAL.—For purposes of this 

2 title, the credit allowed under subsection (a) for 

3 any taxable year (determined after application 

4 of paragraph (1)) shall be treated as a credit 

5 allowable under subpart A for such taxable 

6 year. 

7 ‘‘(B) CARRYFORWARD.— 

8 ‘‘(i) IN GENERAL.—If the credit allow9 able under subsection (a) for any taxable 

10 year which is treated as a credit allowable 

11 under subpart A by reason of subpara12 graph (A) exceeds the limitation imposed 

13 by section 26(a) for such taxable year re14 duced by the sum of the credits allowable 

15 under subpart A (other than this section 

16 and sections 23, 25 and 25D), such excess 

17 shall be carried to the succeeding taxable 

18 year and added to the credit allowable 

19 under subsection (a) for such taxable year 

20 (and treated as attributable to a qualified 

21 contribution which is not made in connec22 tion with a trade or business). 

23 ‘‘(ii) LIMITATION.—No credit may be 

24 carried forward under this subparagraph 

25 to any taxable year following the fifth taxVerDate Sep 11 2014 02:15 Jan 25, 2024 Jkt 049200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S3610.IS S3610

ssavage on LAPJG3WLY3PROD with BILLS
8 

•S 3610 IS

1 able year after the taxable year in which 

2 the credit arose. For purposes of the pre3 ceding sentence, credits shall be treated as 

4 used on a first-in first-out basis. 

5 ‘‘(e) ELECTION.— 

6 ‘‘(1) IN GENERAL.—This section shall apply to 

7 a taxpayer for a taxable year only if such taxpayer 

8 elects to have this section apply for such taxable 

9 year. 

10 ‘‘(2) NO DOUBLE BENEFIT.—In the case of any 

11 taxpayer who has made an election under paragraph 

12 (1), any qualified contribution shall not be taken 

13 into account in determining the amount of any other 

14 credit or deduction under this chapter.’’. 

15 (b) CONFORMING AMENDMENTS.—Section 38(b) of 

16 such Code is amended by striking ‘‘plus’’ at the end of 

17 paragraph (40), by striking the period at the end of para18 graph (41) and inserting ‘‘, plus’’, and by adding at the 

19 end the following new paragraph: 

20 ‘‘(42) the portion of the qualifying pregnancy 

21 center credit to which section 30E(d)(1) applies.’’. 

22 (c) CLERICAL AMENDMENT.—The table of sections 

23 for subpart B of part IV of subchapter A of chapter 1 

24 of the Internal Revenue Code of 1986 is amended by inVerDate Sep 11 2014 02:15 Jan 25, 2024 Jkt 049200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S3610.IS S3610

ssavage on LAPJG3WLY3PROD with BILLS
9 

•S 3610 IS

1 serting after the item relating to section 30D the following 

2 new item: 

‘‘Sec. 30E. Contributions to qualifying pregnancy centers.’’. 

3 (d) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to contributions made in taxable 

5 years beginning after the date of the enactment of this 

6 Act. 

Æ 


ssavage on LAPJG3WLY3PROD with BILLS