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Bill

SB 290

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

2025 Regular Session

Alabama income tax credit for donations to pregnancy centers and maternity facilities reduces state revenue while incentivizing support for these organizations.

Read for the first time and referred to the Senate Committee on Finance and Taxation Education
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Bill Summary · SB 290

Legislative bill overview

SB 290 creates a state income tax credit for Alabama taxpayers who make voluntary cash contributions to pregnancy centers or residential maternity facilities. The credit allows individuals to reduce their state tax liability based on donations made to these organizations, effectively subsidizing these facilities through the tax system.

Why is this important

This bill directly affects state revenue and creates a financial incentive structure favoring specific types of healthcare facilities. It represents a policy choice about which organizations receive public financial support and reflects broader debates about reproductive healthcare access and funding priorities in Alabama.

Potential points of contention

  • Definitional scope: The bill's language regarding what qualifies as a "pregnancy center" or "residential maternity facility" could be broad or narrow, affecting which organizations benefit and whether some facilities with limited medical oversight could receive tax benefits
  • Revenue impact: Tax credits reduce state income, potentially affecting funding for other state programs unless offset; the fiscal note will clarify whether this creates a significant budgetary cost
  • Ideological divide: The bill aligns with pro-life advocacy positions, while opponents may argue tax credits should not subsidize organizations that may provide limited medical services or promote specific reproductive philosophies rather than comprehensive healthcare options
  • Equity concerns: Questions about whether public tax benefits should support private organizations with specific missions, and whether this diverts resources from publicly-funded maternal healthcare services

Compiled from official sources — confirm details with the bill’s official record.

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