To amend sections 5747.98 and 5751.98 and to enact sections 5747.74 and 5751.56 of the Revised Code to authorize a nonrefundable tax credit for donations to certain pregnancy resource centers and maternity homes.
Summary
SB40 creates a new nonrefundable tax credit for individuals and businesses that donate cash to certified pregnancy resource centers and certain maternity homes in Ohio. The credit equals the amount of the qualifying contribution, but it is subject to a cap on how much of a taxpayer’s liability can be offset in a given year and may be carried forward for up to five years. The bill also requires donors to apply to the tax commissioner within 60 days of making the contribution and to provide proof of the donation.
The bill establishes a certification process for “qualifying pregnancy resource centers,” which must be 501(c)(3) organizations with a principal office or presence in Ohio, serve mostly Ohio residents, and primarily provide free or low-cost pregnancy-related support intended to help women carry pregnancies to term. Maternity homes licensed under Ohio law may qualify if they meet the same basic requirements. The tax commissioner must approve or revoke certifications, maintain a public list of certified centers, and issue tax credit certificates for approved donations. The bill also amends the state’s tax-credit ordering rules for both the individual income tax and the commercial activity tax to place this new credit first in line.
Impact
SB40 would add new sections 5747.74 and 5751.56 to the Revised Code and amend the tax-credit ordering statutes in sections 5747.98 and 5751.98. In practical terms, it would create a new state tax incentive for donations to qualifying pregnancy resource centers and maternity homes, while limiting eligibility to organizations that do not perform, promote, contract with, or affiliate with providers of nontherapeutic abortions. The bill would affect donors, pregnancy resource centers, the Department of Taxation, and taxpayers subject to the Ohio individual income tax and commercial activity tax.
Sentiment
Based on the bill’s sponsorship and the absence of recorded committee testimony or votes in the provided materials, the available context suggests the measure is being advanced as a pro-life, charitable-giving incentive with no documented formal opposition in the record shown. The bill’s structure indicates support for pregnancy-support organizations and an intent to direct private donations toward those services. However, because no hearing transcript or vote history is included, the broader political sentiment cannot be measured from the provided context alone.
Contention
The main point of contention is likely the bill’s exclusion of organizations that perform or promote nontherapeutic abortions, or that contract with or are affiliated with such organizations. That definition could be disputed by abortion-rights advocates, health providers, or organizations with broader reproductive-health affiliations. Another possible issue is the administrative burden and eligibility screening placed on the tax commissioner, including certification, recertification, and revocation of centers, as well as the annual caps on total credits and per-center credits. Supporters are likely to emphasize assistance for pregnant women and maternity homes, while critics may view the credit as a state subsidy for anti-abortion advocacy.
To amend sections 3505.01 and 3505.10 of the Revised Code to modify the deadline for a political party to certify its nominees for President and Vice-President to the Secretary of State.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To amend sections 3517.12, 3517.13, and 3517.155 of the Revised Code to modify the Campaign Finance Law regarding foreign nationals and statewide initiatives and referenda and to declare an emergency.
To delay the deadline for a major political party to certify its presidential and vice presidential candidates to the Secretary of State for the 2024 general election.