MS SB3124

Expands the Pregnancy Resource Act tax credit eligibility beginning January 1, 2026 to include individual taxpayers, not just business enterprises (corporations, LLCs, partnerships, sole proprietorships)

Adds new requirements for pregnancy resource centers to qualify, including maintaining a physical office in Mississippi, using licensed medical professionals, and exclusively offering services to encourage carrying pregnancies to term or alternatives to abortion

Prohibits eligible organizations from referring for, promoting, or affiliating with entities that provide abortions or abortion-inducing drugs

Requires organizations to certify that no more than 50% of revenue comes from government sources and that 70% of contributions serve Mississippi residents

Maintains the $10 million annual cap on total tax credits, with no single organization receiving more than 25% of allocated credits (with exceptions after June 1)