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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 59th Legislature (2023 )
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32	32	HOUSE BILL 1788 By: Williams
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38	38	AS INTRODUCED
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40	40	An Act relating to revenue and taxation ; defining
41	41	terms; creating tax credit for contributions made to
42	42	pregnancy resource centers; limiting tax credit
43	43	amount; limiting certain uses of tax credit; limiting
44	44	ability to claim credit; authorizing director of
45	45	Oklahoma Department of Human Services to classify
46	46	pregnancy resource centers; requiring certain
47	47	procedure; allowing pregnancy resource centers to
48	48	decline contributions; requiring pregnancy resource
49	49	centers to provide certain information; requ iring
50	50	director to provide certain information to Oklahoma
51	51	Tax Commission; subjecting director to certain
52	52	requirements; providing for codification; and
53	53	providing an effective date .
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58	58	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
59	59	SECTION 1. NEW LAW A new section of law to be codified
60	60	in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
61	61	there is created a duplication in numbering, reads as follows:
62	62	A. As used in this section:
63	63	1. "Contribution" means a donation of cash, stock, bonds, or
64	64	other marketable securities, or real property ;
65	65	2. "Director" means the director of the Oklahoma Department of
66	66	Human Services;
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93	93	3. "Pregnancy resource center " means a nonresidential facility
94	94	located in this state:
95	95	a. established and operating primarily to provide
96	96	assistance to women and families with crisis
97	97	pregnancies or unplanned pregnancies by offering
98	98	pregnancy testing, counseling, emotional and material
99	99	support, and other similar services or by off ering
100	100	services, such as:
101	101	(1) prenatal care,
102	102	(2) medical and mental health care ,
103	103	(3) parenting skills,
104	104	(4) drug and alcohol testing and treatment ,
105	105	(5) child care, and newborn and infant care,
106	106	(6) housing and utilities,
107	107	(7) educational services,
108	108	(8) food, clothing, and supplies relating to
109	109	pregnancy, newborn care, and parenting ,
110	110	(9) adoption assistance,
111	111	(10) job training and placement ,
112	112	(11) establishing and promoting responsible paternity,
113	113	(12) ultrasound services,
114	114	(13) case management,
115	115	(14) domestic abuse protection, and
116	116	(15) transportation,
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143	143	to encourage and assist such women and families in carrying
144	144	their pregnancies to term,
145	145	b. where childbirths are not performed ,
146	146	c. which does not perform, induce, or refer for abortions
147	147	and which does not hold itself out a s performing,
148	148	inducing, or referring for abortions ,
149	149	d. which provides direct client servi ces at the facility,
150	150	as opposed to merely providing counseling or referral
151	151	services by telephone,
152	152	e. which provides its services at no cost to its clients ,
153	153	f. when providing medical services, such medical services
154	154	must be performed in acc ordance with Oklahoma statute,
155	155	and
156	156	g. which is exempt from income taxation pursuant to the
157	157	Internal Revenue Code; and
158	158	4. "Taxpayer" means a person, firm , a partner in a firm,
159	159	corporation, or a shareholder in an S corporation doing business in
160	160	the state and subject to the tax imposed by Section 2355 of Title 68
161	161	of the Oklahoma Statutes or an insurance compan y subject to the tax
162	162	imposed by Section 624 or 628 of Title 36 of the Oklahoma St atutes
163	163	or other financial instit ution subject to the tax imposed by Section
164	164	2370 of Title 68 of the Oklahoma Statutes .
165	165	B. For taxable years beginning after December 31, 2023, there
166	166	shall be allowed a credit against the tax imposed pursuant to
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193	193	Section 2355 of Title 68 of the Oklahoma Statutes in the amount of
194	194	seventy percent (70%) of the amount a taxpayer contributed to a
195	195	pregnancy resource center.
196	196	C. A taxpayer shall not be a llowed to claim a tax credit in
197	197	excess of Fifty Thousand Dollars ($50,000.00) per taxable year.
198	198	However, any tax credit that cannot be claimed in the taxable year
199	199	the contribution was made may be claimed in the next succeeding
200	200	taxable year.
201	201	D. The credit authorized pursuant to the provisions of this
202	202	section may not be used to reduce t he tax liability of the taxpayer
203	203	to less than zero (0). The credit authorized pursuant to the
204	204	provisions of this sect ion may not be assigned, transferred, or
205	205	sold.
206	206	E. Except for any excess credit which is carried o ver pursuant
207	207	to subsection C of this section, a taxpayer shall not be allowed to
208	208	claim a tax credit unless the total amount of such taxpayer 's
209	209	contribution or contributions to a pregnancy resource center or
210	210	centers in a taxable year has a value of at least One Hundred
211	211	Dollars ($100.00).
212	212	F. The Director shall determine, at least annuall y, which
213	213	facilities in this state may be classified as pregnancy resource
214	214	centers. The Director may require of a facility seeking to be
215	215	classified as a pregnancy resource center whatever information which
216	216	is reasonably necessary to make such a determinati on. The Director
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243	243	shall classify a facility as a pregnancy resource center if such
244	244	facility meets the definition set forth in subsect ion A of this
245	245	section. The Director shall establish a procedure by which a
246	246	taxpayer can determine if a facility has been c lassified as a
247	247	pregnancy resource center.
248	248	G. Pregnancy resource centers shall be permitted to decline a
249	249	contribution from a taxpayer .
250	250	H. Each pregnancy resource ce nter shall provide information to
251	251	the Director concerning the identity of each taxpayer mak ing a
252	252	contribution to the pregnancy resource center who is claiming a tax
253	253	credit pursuant to this section and the amount of the contr ibution.
254	254	The Director shall provide the information to the Oklahoma Tax
255	255	Commission. The Director shall be subject to the confidentiality
256	256	and penalty provisions of Section 205 of Title 68 of the Oklahoma
257	257	Statutes relating to the disclosure of tax informat ion.
258	258	SECTION 2. This act shall become effective January 1 , 2024.
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260	260	59-1-5105 AQH 10/20/22

Oklahoma 2023 Regular Session

Oklahoma House Bill HB1788 Compare Versions