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Bill

HB 284

To enact the Pregnancy Resource Act; Relating to income tax; to provide a state income tax credit to individuals and businesses that make contributions to eligible charitable organizations that operate as a pregnancy center or residential maternity facility; and to specify the obligations of the Department of Revenue in implementing the act

2025 Regular Session Introduced by Jamie Kiel

Creates state income tax credits for donations to pregnancy centers and maternity facilities, reducing state tax revenue to incentivize giving.

Read for the first time and referred to the House Committee on Ways and Means Education
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Bill Summary · HB 284

Legislative bill overview

HB 284 would create a state income tax credit in Alabama for individuals and businesses that donate to pregnancy centers or residential maternity facilities. The credit would incentivize charitable contributions to these organizations by reducing state income tax liability. The bill directs the Department of Revenue to implement and administer the tax credit program.

Why is this important

Tax credits directly reduce the cost of charitable giving and can significantly increase funding to targeted organizations. This bill would funnel state tax revenue—foregone income that would otherwise go to the general fund—toward pregnancy resource centers, which are typically nonprofit organizations that provide pregnancy-related services. The fiscal impact on Alabama's budget depends on the credit amount and participation rates.

Potential points of contention

  • Definitional clarity: The bill doesn't specify what qualifies as an "eligible" pregnancy center or maternity facility, potentially affecting which organizations can receive credited donations and whether standards exist for service quality or medical accuracy.
  • Fiscal cost and budget impact: The bill doesn't specify the credit amount or cap, raising questions about how much state revenue would be foregone and whether this competes with other budget priorities.
  • Ideological disagreement: Pregnancy resource centers are politically contentious—supporters view them as life-affirming alternatives to abortion providers, while critics argue some lack medical credentials and may provide misleading information about abortion procedures or contraception.

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

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