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ENGR. H. B. NO. 1201 Page 1
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ENGROSSED HOUSE
BILL NO. 1201 By: Maynard, Lepak, and Boles
of the House
and
Bullard of the Senate
[ revenue and taxation – contributions - tax credit –
claim - resource centers - procedure – information
- Tax Commission – requirements – cap -
codification - 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 State Department of
Health;
3. "Other qualifying center" means a facility located in this
state:
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a. established and operating primarily to provide
assistance to women and families during pregnancy,
childbirth, or postpartum through services such as:
(1) maternity housing and transitional living
support,
(2) post-natal medical and mental health care,
excluding post-natal medical and mental health
care performed at a hospital,
(3) lactation support and newborn care education,
(4) postpartum counseling and maternal well-being
programs,
(5) support for mothers up to one (1) year
postpartum, and
(6) food, clothing, and supplies relating to
pregnancy, newborn care, and parenting,
to encourage and assist such women and families in carrying their
pregnancies to term and supporting the health of the mother and
child after birth,
b. where childbirths are not performed,
c. which does not perform, induce, or refer for abortions
and which does not hold itself out as performing,
inducing, or referring for abortions,
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d. which provides direct client services 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 accordance with Oklahoma
Statutes, and
g. which is exempt from income taxation pursuant to the
Internal Revenue Code;
4. "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 offering
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,
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(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,
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 as performing,
inducing, or referring for abortions,
d. which provides direct client services 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 accordance with Oklahoma
Statutes, and
g. which is exempt from income taxation pursuant to the
Internal Revenue Code; and
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5. "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 company subject to the tax
imposed by Section 624 or 628 of Title 36 of the Oklahoma Statutes
or other financial institution subject to the tax imposed by Section
2370 of Title 68 of the Oklahoma Statutes.
B. For taxable years beginning after December 31, 2025, and
beginning not later than January 1, 2031, there shall be allowed a
credit against the tax imposed pursuant to 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 or
other qualifying center.
C. A taxpayer shall not be allowed 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 the tax liability of the taxpayer
to less than zero (0). The credit authorized pursuant to the
provisions of this section may not be assigned, transferred, or
sold.
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E. Except for any excess credit which is carried over 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
other qualifying 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 annually, which
facilities in this state may be classified as pregnancy resource
centers or other qualifying centers. The Director may require of a
facility seeking to be classified as a pregnancy resource center or
other qualifying center whatever information which is reasonably
necessary to make such a determination. The Director shall classify
a facility as a pregnancy resource center or other qualifying center
if such facility meets the definition set forth in subsection A of
this section. The Director shall establish a procedure by which a
taxpayer can determine if a facility has been classified as a
pregnancy resource center or other qualifying center.
G. Pregnancy resource centers or other qualifying centers shall
be permitted to decline a contribution from a taxpayer.
H. Each pregnancy resource center or other qualifying center
shall provide information to the Director concerning the identity of
each taxpayer making a contribution to the pregnancy resource center
or other qualifying center who is claiming a tax credit pursuant to
this section and the amount of the contribution. The Director shall
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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 information.
I. For the tax year beginning January 1, 2026, and each tax
year thereafter, the total amount of credits authorized by this
section used to offset tax shall be adjusted annually to limit the
annual amount of credits to Five Million Dollars ($5,000,000.00).
The Tax Commission shall annually calculate and publish by the first
day of the affected year a percentage by which the credits
authorized by this section shall be reduced so the total amount of
credits used to offset tax does not exceed Five Million Dollars
($5,000,000.00) per year. The formula to be used for the percentage
adjustment shall be Five Million Dollars ($5,000,000.00) divided by
the credits claimed in the second preceding year.
J. In the event the total tax credits authorized by this
section exceed Five Million Dollars ($5,000,000.00) in any calendar
year, the Tax Commission shall permit any excess over Five Million
Dollars ($5,000,000.00) but shall factor such excess into the
percentage adjustment formula for subsequent years.
SECTION 2. This act shall become effective January 1, 2026.
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Passed the House of Representatives the 27th day of February,
2025.
Presiding Officer of the House
of Representatives
Passed the Senate the _____ day of __________, 2025.
Presiding Officer of the Senate