Relating to the strong families credit against certain taxes for entities that contribute to certain organizations.

The bill was restructured from amending existing chapters to adding a new Subchapter P to Chapter 171 of the Tax Code, consolidating all strong families tax credit provisions in one location.

New eligibility requirements for organizations were added, including a prohibition on providing abortion services or receiving more than 50% of revenue from the state, and a requirement to provide specific services like case management and parenting skill development.

Eligible organizations must now conduct criminal background checks for all staff working with children, limit administrative expenses to 5% of contributions, and submit detailed annual reports including outcomes and financial information.

Funding limits were updated, with a maximum credit of $1 million per entity and a total annual cap of $5 million for all credits awarded.

The bill includes a new effective date of June 1, 2026, with credits only available for contributions made on or after that date.

New provisions were added regarding the comptroller's authority to consult with state campaign managers and policy committees, and rules for awarding credits on a first-come, first-served basis.

Additional definitions were included, such as 'at-risk family' and 'state campaign manager' and 'state policy committee,' referencing other state codes.

The bill includes a carryforward provision allowing unused credits to be carried forward for up to five consecutive reports.