I 
118TH CONGRESS 
2D SESSION 
H. R. 7045 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for contributions to qualifying pregnancy centers. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 18, 2024 
Mrs. MILLER of West Virginia (for herself, Mrs. MILLER of Illinois, Mr. DUN-
CAN, Mr. MOONEY, Mr. GUEST, Mr. BANKS, and Mr. WESTERMAN) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
credit against tax for contributions to qualifying preg-
nancy centers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Pregnancy Center Sup-
port Act of 2024’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
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(1) The life-affirming impact of pregnancy cen-
ters on the women, men, children, and communities 
they serve is considerable and growing. 
(2) Pregnancy centers serve women, children, 
and families across the United States with integrity 
and compassion, including by providing pregnant 
women in need with free, confidential, and compas-
sionate services, empowering them to choose child-
birth instead of abortion. 
(3) In 2022, 2,750 pregnancy centers across 
the United States met with clients more than 
16,000,000 times and provided over $358,000,000 
in free goods and services, including— 
(A) confidential counseling for pregnant 
women and families; 
(B) emotional and material support for 
pregnant women and families; 
(C) providing prenatal vitamins, maternity 
clothing, baby clothes, diapers, cribs, car seats, 
and assistance with housing, utilities, transpor-
tation, food, clothing, and other support and 
supplies relating to pregnancy, newborn care, 
and parenting; 
(D) nutritional counseling for pregnant 
women; 
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(E) prenatal development and parenting 
education for both mothers and fathers; 
(F) education in sexual risk avoidance; 
(G) adoption assistance; 
(H) services related to the establishment 
and promotion of responsible paternity; 
(I) testing for sexually transmitted dis-
eases; 
(J) pregnancy testing; 
(K) prenatal medical care; 
(L) ultrasound services; 
(M) improving, and reducing disparities in, 
maternal and infant health outcomes; 
(N) medical, legal, adoption, and housing 
referrals; and 
(O) domestic abuse protection. 
(4) Pregnancy centers rely on the donations 
and time of individuals who are committed to caring 
for the needs of women, children, and their families 
and promoting and protecting life. At least 72 per-
cent of pregnancy center workers are volunteers. 
Center volunteers include more than 5,000 medical 
professionals. 
(5) Congress has an interest in supporting 
pregnancy centers by reducing the tax burden on in-
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dividuals and entities who support their life-saving 
work. 
SEC. 3. TAX CREDIT FOR CONTRIBUTIONS TO QUALIFYING 
PREGNANCY CENTERS. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 30D the fol-
lowing new section: 
‘‘SEC. 30E. CONTRIBUTIONS TO QUALIFYING PREGNANCY 
CENTERS. 
‘‘(a) IN GENERAL.—There shall be allowed as a cred-
it against the tax imposed by this chapter for the taxable 
year an amount equal to 50 percent of the qualified con-
tributions made by the taxpayer during the taxable year. 
‘‘(b) LIMITATION.—The amount of qualified con-
tributions taken into account under this section for any 
taxable year shall not exceed $10,000 ($20,000 in the case 
of a joint return). 
‘‘(c) QUALIFIED CONTRIBUTION.— 
‘‘(1) IN
GENERAL.—The term ‘qualified con-
tribution’ means any contribution which— 
‘‘(A) is made to an organization— 
‘‘(i) which is described in section 
501(c)(3) and exempt from tax under sec-
tion 501(a), and 
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‘‘(ii) the primary purpose or function 
of which is the operation of one or more 
qualifying pregnancy centers, and 
‘‘(B) will be used for the benefit of one or 
more of such qualifying pregnancy centers. 
‘‘(2) QUALIFYING PREGNANCY CENTER.— 
‘‘(A) IN GENERAL.—The term ‘qualifying 
pregnancy center’ means a facility— 
‘‘(i) which is located in the United 
States or in any territory or possession of 
the United States, 
‘‘(ii) at which child births are not per-
formed, 
‘‘(iii) at which direct client services 
are provided, 
‘‘(iv) which is established and oper-
ated primarily— 
‘‘(I) to provide assistance to 
women and families with unplanned 
pregnancies or in difficult pregnancy 
circumstances through services and 
resources at no cost to clients, and 
‘‘(II) to encourage and assist 
such women and families in carrying 
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their unborn children to term instead 
of choosing abortion, and 
‘‘(v) which notifies the Secretary, in 
such manner as the Secretary may by reg-
ulations prescribe, that it is applying for 
recognition as a qualifying pregnancy cen-
ter under this section. 
‘‘(B) EXCEPTION.—Such term shall not in-
clude any facility which performs, induces, re-
fers for, or counsels in favor of abortions or 
which holds itself out as performing, inducing, 
referring for, or counseling in favor of abor-
tions. 
‘‘(d) APPLICATION WITH OTHER CREDITS.— 
‘‘(1) BUSINESS CREDIT TREATED AS PART OF 
GENERAL
BUSINESS
CREDIT.—So much of the 
amount of any credit allowed under subsection (a) 
for any taxable year (determined without regard to 
this subsection) and which is attributable to quali-
fied contributions made in connection with a trade 
or business of the taxpayer shall be treated as a 
credit listed in section 38(b) for such taxable year 
(and not allowed under subsection (a)). 
‘‘(2) PERSONAL CREDIT.— 
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‘‘(A) IN GENERAL.—For purposes of this 
title, the credit allowed under subsection (a) for 
any taxable year (determined after application 
of paragraph (1)) shall be treated as a credit 
allowable under subpart A for such taxable 
year. 
‘‘(B) CARRYFORWARD.— 
‘‘(i) IN GENERAL.—If the credit allow-
able under subsection (a) for any taxable 
year which is treated as a credit allowable 
under subpart A by reason of subpara-
graph (A) exceeds the limitation imposed 
by section 26(a) for such taxable year re-
duced by the sum of the credits allowable 
under subpart A (other than this section 
and sections 23, 25 and 25D), such excess 
shall be carried to the succeeding taxable 
year and added to the credit allowable 
under subsection (a) for such taxable year 
(and treated as attributable to a qualified 
contribution which is not made in connec-
tion with a trade or business). 
‘‘(ii) LIMITATION.—No credit may be 
carried forward under this subparagraph 
to any taxable year following the fifth tax-
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able year after the taxable year in which 
the credit arose. For purposes of the pre-
ceding sentence, credits shall be treated as 
used on a first-in first-out basis. 
‘‘(e) ELECTION.— 
‘‘(1) 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 
year. 
‘‘(2) NO DOUBLE BENEFIT.—In the case of any 
taxpayer who has made an election under paragraph 
(1), any qualified contribution shall not be taken 
into account in determining the amount of any other 
credit or deduction under this chapter.’’. 
(b) CONFORMING AMENDMENTS.—Section 38(b) of 
such Code is amended by striking ‘‘plus’’ at the end of 
paragraph (40), by striking the period at the end of para-
graph (41) and inserting ‘‘, plus’’, and by adding at the 
end the following new paragraph: 
‘‘(42) the portion of the qualifying pregnancy 
center credit to which section 30E(d)(1) applies.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
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serting after the item relating to section 30D the following 
new item: 
‘‘Sec. 30E. Contributions to qualifying pregnancy centers.’’. 
(d) 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 
Act. 
Æ 
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