Sections 77-3144 to 77-3153 shall be known and may be cited as the Nebraska Pregnancy Help Act.

The Legislature finds and declares that:

(1) Pregnancy help organizations in the State of Nebraska and nationwide provide under-supported pregnant women with services, free of charge, that are crucial for their physical, emotional, and familial wellbeing, including pregnancy testing, pregnancy and prenatal care education, counseling, food, clothing, housing, transportation, parenting and life skills classes, child care, licensed medical care, and referrals to additional community services and material help;

(2) Pregnancy help organizations also provide personal relationships and a strong local support network for such women and their families that cannot be replicated by even the best and most effective government programs; and

(3) It shall be the policy of the State of Nebraska, through the creation of the Nebraska Pregnancy Help Act, to encourage and celebrate pregnancy help organizations in this state and to incentivize private donations for the furtherance of their good work through the creation of a tax credit.

For purposes of the Nebraska Pregnancy Help Act:

(1) Department means the Department of Revenue; and

(2) Eligible charitable organization means an organization that:

(a) Is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code of 1986, as amended;

(b) Does not receive more than seventy-five percent of its total annual revenue from federal, state, or local governmental grants or sources, either directly or as a contractor;

(c) Is a pregnancy help organization that:

(i) Regularly answers a dedicated telephone number for clients;

(ii) Maintains its physical office, clinic, or maternity home in the State of Nebraska;

(iii) Offers services at no cost to the client for the express purposes of providing assistance to women in order to carry their pregnancies to term, encourage and enable parenting or adoption, prevent abortion, and promote healthy childbirths; and

(iv) Utilizes licensed medical professionals for any medical services offered;

(d) Does not provide, pay for, provide coverage of, refer for, recommend, or promote abortions and does not financially support any entity that provides, pays for, provides coverage of, refers for, recommends, or promotes abortions, including nonsurgical abortions; and

(e) Is approved by the department pursuant to section 77-3147.

(1) An organization seeking to become an eligible charitable organization shall provide the department with a written certification that it meets all criteria to be considered an eligible charitable organization. The certification must be signed by an officer of the organization under penalty of perjury. The certification shall include the following:

(a) Verification of the organization's status under section 501(c)(3) of the Internal Revenue Code of 1986, as amended;

(b) A statement that the organization does not receive more than seventy-five percent of its total annual revenue from federal, state, or local governmental grants or sources, either directly or as a contractor;

(c) A statement that the organization maintains its physical office, clinic, or maternity home in the State of Nebraska; and

(d) A statement that the organization does not provide, pay for, provide coverage of, refer for, recommend, or promote abortions and does not financially support any entity that provides, pays for, provides coverage of, refers for, recommends, or promotes abortions, including nonsurgical abortions.

(2) The department shall review each written certification and determine whether the organization meets all of the criteria to be considered an eligible charitable organization and shall notify the organization of its determination. Any organization whose certification is approved under this section shall be considered an eligible charitable organization.

(3) An organization shall notify the department within sixty days of any changes that may affect its status as an eligible charitable organization.

(4) The department may periodically request recertification from an organization that was previously approved as an eligible charitable organization under this section.

(5) The department shall compile and make available to the public a list of eligible charitable organizations that have been approved under this section.

(1) An individual taxpayer who makes one or more cash contributions to one or more eligible charitable organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Nebraska Pregnancy Help Act, the amount of the credit shall be equal to the lesser of (a) the total amount of such contributions made during the tax year or (b) fifty percent of the income tax liability of such taxpayer for the tax year. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code of 1986, as amended.

(2) Taxpayers who are married but file separate returns for a tax year in which they could have filed a joint return may each claim only one-half of the tax credit that would otherwise have been allowed for a joint return.

(3) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.

(4) The tax credit allowed under this section is subject to section 77-3152.

(1) Any partnership, limited liability company, or corporation having an election in effect under subchapter S of the Internal Revenue Code of 1986, as amended, that is carrying on any trade or business for which deductions would be allowed under section 162 of the Internal Revenue Code of 1986, as amended, or is carrying on any rental activity, and that makes one or more cash contributions to one or more eligible charitable organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Nebraska Pregnancy Help Act, the amount of the credit shall be equal to the lesser of (a) the total amount of such contributions made during the tax year or (b) fifty percent of the income tax liability of such taxpayer for the tax year. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code of 1986, as amended. The credit shall be attributed to each partner, member, or shareholder in the same proportion used to report the partnership's, limited liability company's, or subchapter S corporation's income or loss for income tax purposes.

(2) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the tax credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.

(3) The tax credit allowed under this section is subject to section 77-3152.

(1) An estate or trust that makes one or more cash contributions to one or more eligible charitable organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Nebraska Pregnancy Help Act, the amount of the credit shall be equal to the lesser of (a) the total amount of such contributions made during the tax year or (b) fifty percent of the income tax liability of such taxpayer for the tax year. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code of 1986, as amended. Any credit not used by the estate or trust may be attributed to each beneficiary of the estate or trust in the same proportion used to report the beneficiary's income from the estate or trust for income tax purposes.

(2) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the tax credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.

(3) The tax credit allowed under this section is subject to section 77-3152.

(1) A corporate taxpayer as defined in section 77-2734.04 that makes one or more cash contributions to one or more eligible charitable organizations during a tax year shall be eligible for a credit against the income tax due under the Nebraska Revenue Act of 1967. Except as otherwise provided in the Nebraska Pregnancy Help Act, the amount of the credit shall be equal to the lesser of (a) the total amount of such contributions made during the tax year or (b) fifty percent of the income tax liability of such taxpayer for the tax year. A taxpayer may only claim a credit pursuant to this section for the portion of the contribution that was not claimed as a charitable contribution under the Internal Revenue Code of 1986, as amended.

(2) The tax credit allowed under this section shall be a nonrefundable credit. Any amount of the tax credit that is unused may be carried forward and applied against the taxpayer's income tax liability for the next five years immediately following the tax year in which the credit is first allowed. The tax credit cannot be carried back.

(3) The tax credit allowed under this section is subject to section 77-3152.

(1) Prior to making a contribution to an eligible charitable organization, any taxpayer desiring to claim a tax credit under the Nebraska Pregnancy Help Act shall notify the eligible charitable organization of the taxpayer's intent to make a contribution and the amount to be claimed as a tax credit. Upon receiving each such notification, the eligible charitable organization shall notify the department of the intended tax credit amount. If the department determines that the intended tax credit amount in the notification would exceed the limit specified in subsection (3) of this section, the department shall notify the eligible charitable organization of its determination within thirty days after receipt of the notification. The eligible charitable organization shall then promptly notify the taxpayer of the department's determination that the intended tax credit amount in the notification is not available. If an amount less than the amount indicated in the notification is available for a tax credit, the department shall notify the eligible charitable organization of the available amount and the eligible charitable organization shall notify the taxpayer of the available amount within three business days.

(2) In order to be allowed a tax credit as provided by the act, the taxpayer shall make its contribution between thirty-one and sixty days after notifying the eligible charitable organization of the taxpayer's intent to make a contribution. If the eligible charitable organization does not receive the contribution within the required time period, it shall notify the department of such fact and the department shall no longer include such amount when calculating whether the limit prescribed in subsection (3) of this section has been exceeded. If the eligible charitable organization receives the contribution within the required time period, it shall provide the taxpayer with a receipt for the contribution. The receipt shall show the name and address of the eligible charitable organization, the name, address, and, if available, tax identification number of the taxpayer making the contribution, the amount of the contribution, and the date the contribution was received.

(3) The department shall consider notifications regarding intended tax credit amounts in the order in which they are received to ascertain whether the intended tax credit amounts are within the annual limit provided in this subsection. The annual limit on the total amount of tax credits for fiscal year 2025-26 shall be five hundred thousand dollars. The annual limit on the total amount of tax credits for fiscal year 2026-27 and each fiscal year thereafter shall be one million dollars. Once credits have reached the annual limit for any fiscal year, no additional credits shall be allowed for such fiscal year. Credits shall be prorated among the notifications received on the day the annual limit is exceeded. No more than fifty percent of the credits allowed for any fiscal year shall be for contributions to a single eligible charitable organization.

The department may adopt and promulgate rules and regulations to carry out the Nebraska Pregnancy Help Act.