Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

SB 290, the "Pregnancy Resource Act," creates a state income tax credit for Alabama residents and businesses that make cash contributions to eligible pregnancy centers or residential maternity facilities. The credit covers up to 50% of a taxpayer’s state income tax liability (capped at $10 million annually), provided the recipient organization is federally tax-exempt, operates in Alabama with specific service requirements (e.g., 20+ weekly hours, free pregnancy support services), and certifies it does not provide or support abortion services. Taxpayers must submit contribution details to the Department of Revenue, and organizations must annually verify eligibility through written certification. The credit applies to contributions made in 2026-2030, with a maximum 50% limit per organization per year.