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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023 )
HOUSE BILL 1788 By: Williams
AS INTRODUCED
An Act relating to revenue and taxation ; defining
terms; creating tax credit for contributions made to
pregnancy resource centers; limiting tax credit
amount; limiting certain uses of tax credit; limiting
ability to claim credit; authorizing director of
Oklahoma Department of Human Services to classify
pregnancy resource centers; requiring certain
procedure; allowing pregnancy resource centers to
decline contributions; requiring pregnancy resource
centers to provide certain information; requ iring
director to provide certain information to Oklahoma
Tax Commission; subjecting director to certain
requirements; providing for codification; and
providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. "Contribution" means a donation of cash, stock, bonds, or
other marketable securities, or real property ;
2. "Director" means the director of the Oklahoma Department of
Human Services;
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3. "Pregnancy resource center " means a nonresidential facility
located in this state:
a. established and operating primarily to provide
assistance to women and families with crisis
pregnancies or unplanned pregnancies by offering
pregnancy testing, counseling, emotional and material
support, and other similar services or by off ering
services, such as:
(1) prenatal care,
(2) medical and mental health care ,
(3) parenting skills,
(4) drug and alcohol testing and treatment ,
(5) child care, and newborn and infant care,
(6) housing and utilities,
(7) educational services,
(8) food, clothing, and supplies relating to
pregnancy, newborn care, and parenting ,
(9) adoption assistance,
(10) job training and placement ,
(11) establishing and promoting responsible paternity,
(12) ultrasound services,
(13) case management,
(14) domestic abuse protection, and
(15) transportation,
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to encourage and assist such women and families in carrying
their pregnancies to term,
b. where childbirths are not performed ,
c. which does not perform, induce, or refer for abortions
and which does not hold itself out a s performing,
inducing, or referring for abortions ,
d. which provides direct client servi ces at the facility,
as opposed to merely providing counseling or referral
services by telephone,
e. which provides its services at no cost to its clients ,
f. when providing medical services, such medical services
must be performed in acc ordance with Oklahoma statute,
and
g. which is exempt from income taxation pursuant to the
Internal Revenue Code; and
4. "Taxpayer" means a person, firm , a partner in a firm,
corporation, or a shareholder in an S corporation doing business in
the state and subject to the tax imposed by Section 2355 of Title 68
of the Oklahoma Statutes or an insurance compan y subject to the tax
imposed by Section 624 or 628 of Title 36 of the Oklahoma St atutes
or other financial instit ution subject to the tax imposed by Section
2370 of Title 68 of the Oklahoma Statutes .
B. For taxable years beginning after December 31, 2023, there
shall be allowed a credit against the tax imposed pursuant to
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Section 2355 of Title 68 of the Oklahoma Statutes in the amount of
seventy percent (70%) of the amount a taxpayer contributed to a
pregnancy resource center.
C. A taxpayer shall not be a llowed to claim a tax credit in
excess of Fifty Thousand Dollars ($50,000.00) per taxable year.
However, any tax credit that cannot be claimed in the taxable year
the contribution was made may be claimed in the next succeeding
taxable year.
D. The credit authorized pursuant to the provisions of this
section may not be used to reduce t he tax liability of the taxpayer
to less than zero (0). The credit authorized pursuant to the
provisions of this sect ion may not be assigned, transferred, or
sold.
E. Except for any excess credit which is carried o ver pursuant
to subsection C of this section, a taxpayer shall not be allowed to
claim a tax credit unless the total amount of such taxpayer 's
contribution or contributions to a pregnancy resource center or
centers in a taxable year has a value of at least One Hundred
Dollars ($100.00).
F. The Director shall determine, at least annuall y, which
facilities in this state may be classified as pregnancy resource
centers. The Director may require of a facility seeking to be
classified as a pregnancy resource center whatever information which
is reasonably necessary to make such a determinati on. The Director
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shall classify a facility as a pregnancy resource center if such
facility meets the definition set forth in subsect ion A of this
section. The Director shall establish a procedure by which a
taxpayer can determine if a facility has been c lassified as a
pregnancy resource center.
G. Pregnancy resource centers shall be permitted to decline a
contribution from a taxpayer .
H. Each pregnancy resource ce nter shall provide information to
the Director concerning the identity of each taxpayer mak ing a
contribution to the pregnancy resource center who is claiming a tax
credit pursuant to this section and the amount of the contr ibution.
The Director shall provide the information to the Oklahoma Tax
Commission. The Director shall be subject to the confidentiality
and penalty provisions of Section 205 of Title 68 of the Oklahoma
Statutes relating to the disclosure of tax informat ion.
SECTION 2. This act shall become effective January 1 , 2024.
59-1-5105 AQH 10/20/22