AL SB290

Creates a state income tax credit for individuals and businesses making voluntary cash contributions to eligible pregnancy centers or residential maternity facilities.

Eligible organizations must be 501(c)(3) nonprofits, Alabama-formed, operating 20+ hours weekly, offering free services to help women carry pregnancies to term, and employing licensed medical professionals.

Tax credit limited to 50 percent of taxpayer's state income tax liability, with unused credits carried forward for five consecutive years; contributions cannot be deducted for state income tax purposes.

Aggregate credits capped at $10,000,000 per calendar year, with no single organization receiving more than 50 percent of total credits; organizations must certify they do not provide, fund, or affiliate with entities providing abortions.

Tax credits effective January 1, 2026 through 2030 tax year unless extended by Legislature; act becomes effective October 1, 2024.