Tax credit for contributions to women's pregnancy centers provided.

This bill creates a state tax credit for Minnesota taxpayers who donate money to women's pregnancy centers, which are defined as organizations that support pregnant women in carrying their pregnancies to term. The credit allows individuals and businesses to reduce their state income, corporate franchise, and insurance premiums taxes by up to $50,000 for each qualifying contribution, with any unused amount carried forward to the next tax year. To prevent double benefits, the law prohibits claiming this credit if the donor has already taken a specific state deduction for the same gift. The state's tax commissioner must maintain an official list of eligible centers, and the new provisions will take effect for tax years starting after December 31, 2025.