Revenue and taxation; credit; pregnancy resource centers; effective date.

Header corrected from 'House Committee Substitute' to 'Floor (House)' version with updated page numbering and sponsor list additions.

Added additional sponsors (Lepak, Boles, Bullard) to the bill authorship line.

Minor formatting adjustments and line breaks throughout the document to align with floor version standards.

Added new definition for 'other qualifying center' to expand the range of facilities eligible for the tax credit.

Reorganized and clarified the definition of pregnancy resource centers to emphasize direct client services at the facility versus telephone counseling.

Added requirement that qualifying centers must provide services at no cost to clients.

Added requirement that medical services provided by qualifying centers must be performed in accordance with Oklahoma Statutes.

Added requirement that qualifying centers must be exempt from income taxation pursuant to the Internal Revenue Code.

Modified eligibility criteria to include both pregnancy resource centers and other qualifying centers for the tax credit.

The bill title was changed from 'PROPOSED COMMITTEE SUBSTITUTE' to 'PROPOSED SUBCOMMITTEE SUBSTITUTE', indicating a procedural change in the legislative process rather than a policy change.

The definition of 'Other qualifying center' was removed and replaced with a more detailed definition of 'Pregnancy resource center' that lists specific services offered by such facilities.

A new definition for 'Taxpayer' was added to clarify who is eligible to claim the tax credit.

The maximum tax credit amount per taxpayer was set at $50,000 per year, with a minimum contribution requirement of $100 to claim the credit.

The Director of the State Department of Health is required to annually determine which facilities qualify as pregnancy resource centers and establish procedures for taxpayers to verify facility classification.

Pregnancy resource centers are permitted to decline contributions from taxpayers.

The tax credit is available for taxable years beginning after December 31, 2025, and ending no later than January 1, 2031.

The definition of 'Other qualifying center' was changed to specify it must provide assistance during pregnancy, childbirth, or postpartum through services like maternity housing, post-natal care, lactation support, counseling, and food/clothing supplies.

The definition of 'Pregnancy resource center' was updated to include a list of 15 specific services including prenatal care, medical care, parenting skills, drug/alcohol treatment, child care, housing, educational services, adoption assistance, job training, ultrasound services, case management, domestic abuse protection, and transportation.

The bill now explicitly states that qualifying centers must not perform, induce, or refer for abortions and must provide direct client services at the facility rather than just telephone counseling.

The Director of the State Department of Health is authorized to annually classify which facilities qualify as pregnancy resource centers or other qualifying centers.

Added new definition for 'other qualifying center' to include facilities providing maternity housing, post-natal care, lactation support, and other services to pregnant women and families.

Modified definition of 'pregnancy resource center' to clarify services include maternity housing and transitional living support, while excluding hospital-based post-natal care.

Changed effective dates for tax credit program from 2025-2030 to 2025-2031, extending the program timeline by one year.

Expanded eligibility to include contributions to both pregnancy resource centers and other qualifying centers for tax credit purposes.

Added requirement that facilities classified as pregnancy resource centers or other qualifying centers must provide direct client services at the facility rather than only remote counseling.

Modified classification requirements to include both pregnancy resource centers and other qualifying centers in annual facility determinations.