AL HB284

Establishes the "Pregnancy Resource Act" creating a state income tax credit for voluntary cash contributions made by individuals and businesses to eligible pregnancy centers and residential maternity facilities.

Tax credit is limited to 50 percent of a taxpayer's total state income tax liability, with unused credits carried forward for five consecutive years; married couples filing separately may each claim only one-half the credit.

Eligible charitable organizations must be federally tax-exempt under 26 U.S.C. § 501(c)(3), Alabama nonprofits, maintain a physical presence in Alabama open minimum 20 hours weekly, and certify they do not provide, fund, or affiliate with entities offering abortions.

Department of Revenue allocates aggregate tax credits not to exceed $10,000,000 per calendar year, with no more than 50 percent allocated to any single organization; taxpayers have 90 days from allocation date to make contributions or lose the credit.

Tax credits are effective January 1, 2026 through the 2030 tax year, with the Department required to file annual reports on the program's economic impact.