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

Deleted the requirement that contributions must be at least $100 to qualify for the tax credit.

Reorganized and renumbered definitions of 'Other qualifying center' and 'Pregnancy resource center' to improve clarity and consistency.

Added 'CORRECTED' header and updated page numbering to reflect the House floor version.

The entire bill text was replaced with a committee substitute version that reorganized the structure and formatting while maintaining the same substantive provisions.

The bill was reorganized from a multi-page format into a single continuous document with renumbered sections and clauses.

Definitions for 'Contribution', 'Director', 'Other qualifying center', 'Pregnancy resource center', and 'Taxpayer' were restructured but retain the same core meaning as the original version.

Added definition for 'other qualifying center' to expand the types of facilities eligible for tax credit contributions beyond just pregnancy resource centers.

Updated the definition of 'Director' from Oklahoma Department of Human Services to the State Department of Health.

Changed the end date for the tax credit program from January 1, 2030 to January 1, 2031.

Adjusted the initial effective date for the tax credit from January 1, 2025 to January 1, 2025 (no change in year, but reorganized in structure).

Reorganized bill structure with new header format, updated page numbering, and added descriptive title block.

Updated the Director's classification authority to include both pregnancy resource centers and other qualifying centers.

Added new definition for 'other qualifying center' which includes facilities established to assist women and families during pregnancy, childbirth, or postpartum through services like maternity housing, medical care, lactation support, and other similar services, provided they do not perform abortions.

Modified the tax credit eligibility to include contributions made to 'other qualifying centers' in addition to pregnancy resource centers, allowing taxpayers to claim credits for donations to a broader range of pregnancy assistance facilities.

Modified the Director's classification authority to include both pregnancy resource centers and other qualifying centers, requiring the Director to determine annually which facilities meet the new expanded criteria.

Changed the bill header from 'Proposed Subcommittee Substitute' to 'Committee Substitute' and updated page numbering and request numbers to reflect the committee amendment process.

The bill title was changed from 'Proposed Committee Substitute' to 'Proposed Subcommittee Substitute,' reflecting its procedural status in the legislative process.

Minor formatting adjustments were made to the bill's header information, including date and time stamps, and page numbering references were updated.

Line numbers and formatting in the definitions section were adjusted, with some renumbering of the list of services provided by pregnancy resource centers.

The definition of 'Pregnancy resource center' was reorganized and slightly reworded, but the substantive criteria for what qualifies as such a center remained the same.