OH SB159

Creates a nonrefundable tax credit for donations to certified pregnancy resource centers, with the credit amount equal to the donation made within a calendar year.

Tax credit is capped at 50% of the taxpayer's aggregate tax liability per year, with unused amounts carrying forward for five years, and applies to both income tax (section 5747.02) and commercial activities tax (section 5751.02).

Establishes $10 million annual cap on total tax credits approved and $5 million annual cap per individual pregnancy resource center, with applications evaluated on a first-come, first-served basis.

Defines "qualifying pregnancy resource center" as a 501(c)(3) nonprofit with principal office in Ohio where at least 50% of clients are state residents, providing free or low-cost pregnancy services; excludes hospitals, nursing homes, and organizations that perform, promote, or affiliate with nontherapeutic abortion providers.

Requires tax commissioner certification of pregnancy resource centers based on submitted documentation, with periodic recertification and authority to revoke certification if centers no longer meet requirements.