Provide tax credit incentive to businesses and individuals that donate to pregnancy/birth centers

HB 2404 creates a tax credit for West Virginia businesses that donate to local pregnancy or birth centers. Businesses can claim a credit equal to their donation amount (nonrefundable), provided they submit proof of the contribution to the Tax Commissioner. The credit directly affects businesses operating in West Virginia that choose to support these specific health centers. The bill requires no new state funding, as it offsets existing tax revenue based on private donations. This policy change aims to incentivize private financial support for facilities offering pregnancy-related services.