HB2606 would amend the Illinois Income Tax Act to create a new refundable income tax credit for donations made to qualifying pregnancy resource centers. Beginning with taxable years on or after January 1, 2026, a taxpayer could claim a credit equal to 50% of contributions made during the year to one or more eligible centers.
The bill defines a qualifying pregnancy resource center as a 501(c) nonprofit established to provide free assistance to pregnant women who are carrying their pregnancies to term. The listed services include pregnancy tests, ultrasounds, prenatal vitamins, maternity and baby supplies, diapers, cribs, car seats, housing and utility assistance, nutritional counseling, and similar support. The measure is titled the “Women’s Opportunity Credit.”
Impact
If enacted, HB2606 would add a new Section 235 to the Illinois Income Tax Act and create a refundable credit against individual income tax liability under Section 201. The credit would directly reduce state income tax revenue by subsidizing private donations to qualifying pregnancy resource centers, and it would apply only to contributions made on or after the start of tax year 2026. The bill would affect taxpayers who donate to these centers, as well as the nonprofit centers themselves, by creating a state tax incentive tied to their fundraising.
Sentiment
Based on the bill text and the absence of committee testimony or recorded votes, the available context suggests the measure was introduced without documented public debate in the materials provided. The bill’s sponsor frames it as support for women and pregnancy-related assistance, indicating a pro-family, pro-pregnancy-support intent. Because no voting history or transcript is available, there is no clear evidence here of broader legislative support or opposition.
Contention
The main point of contention is likely to be the policy choice to use the tax code to support pregnancy resource centers, which are often associated with anti-abortion advocacy. Supporters would likely view the credit as encouraging charitable aid for pregnant women and families, while critics may argue that it directs public subsidy toward organizations with a particular ideological mission and may blur the line between social services and abortion-related counseling. Another possible issue is the refundable nature of the credit, which can reduce state revenues beyond a simple deduction-style incentive.
Enacting the pregnancy center autonomy and rights of expression act to protect the ability of private pregnancy centers to provide life-affirming care.