OH SB40

Creates a nonrefundable tax credit for cash donations to certified pregnancy resource centers and maternity homes, claimable against Ohio income tax or commercial activity tax

Credit equals the donation amount but cannot exceed 50% of the taxpayer's tax liability for the year, with unused credits carried forward up to five years

Annual cap of $10 million in total tax credits statewide, with no more than $5 million in credits for donations to any single certified center per year

Qualifying centers must be 501(c)(3) nonprofits based in Ohio, serve at least 50% Ohio residents, and provide free or low-cost pregnancy services such as tests, ultrasounds, counseling, and material support

Centers are disqualified if they perform or promote nontherapeutic abortions, contract with abortion providers, or are affiliated with organizations that perform or promote abortions