Stricken language would be deleted from and underlined language would be added to present law.
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State of Arkansas 1
95th General Assembly A Bill 2
Regular Session, 2025 HOUSE BILL 1404 3
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By: Representative C. Cooper 5
By: Senator J. Payton 6
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For An Act To Be Entitled 8
AN ACT TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A 9
PREGNANCY HELP ORGANIZATION; AND FOR OTHER PURPOSES. 10
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Subtitle 13
TO CREATE A TAX CREDIT FOR CONTRIBUTIONS 14
TO A PREGNANCY HELP ORGANIZATION. 15
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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 17
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SECTION 1. Arkansas Code Title 26, Chapter 51, Subchapter 5, is 19
amended to add an additional section to read as follows: 20
26-51-518. Contributions to pregnancy help organization — Definitions. 21
(a) As used in this section: 22
(1) "Contribution" means a donation of cash, stock, bonds, or 23
other marketable securities or real property; and 24
(2)(A) "Pregnancy help organization" means an organization that: 25
(i) Exists as of January 1, 2023; 26
(ii) Seeks to provide a range of services to 27
individuals facing an unintended pregnancy with the intention of encouraging 28
pregnant women to give birth to their unborn children; and 29
(iii) Does not: 30
(a) Perform, prescribe, encourage, or provide 31
referrals for abortions; or 32
(b) Affiliate with an organization that 33
performs, prescribes, encourages, or provides referrals for abortions. 34
(B) "Pregnancy help organization" includes without 35
limitation: 36 HB1404
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(i) A maternity home; 1
(ii) An adoption agency; and 2
(iii) A social services agency that provides 3
material support and other assistance to individuals facing an unintended 4
pregnancy to help the individuals give birth to their unborn children. 5
(b) There is allowed an income tax credit against the income tax 6
imposed by this chapter in the amount equal to fifty percent (50%) of the 7
total amount of contributions a taxpayer made to a pregnancy help 8
organization during the tax year. 9
(c) The amount of the income tax credit under this section that may be 10
claimed by the taxpayer in a tax year shall not exceed the amount of income 11
tax due by the taxpayer. 12
(d) The Department of Finance and Administration may promulgate rules 13
necessary to implement this section. 14
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SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax 16
years beginning on or after January 1, 2025. 17
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