South Carolina legislation · 126th General Assembly
South Carolina S32: Pregnancy Resource Act
Status: Signed into law, June 2, 2026
What the bill says
TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "PREGNANCY RESOURCE ACT"; BY ADDING SECTION 12-6-3383 SO AS TO PROVIDE FOR A TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS MADE TO A PREGNANCY RESOURCE CENTER OR CRISIS PREGNANCY CENTER AND TO PROVIDE GUIDELINES FOR THE CREDIT. B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. This act may be cited as the "Pregnancy Resource Act." S ECTION 2. A rticle 25, Chapter 6, Title 12 of the S.C. Code is amended by adding: S ection 12-6-3383. ( A) As used in this section: ( 1) "Department" means the Departm.
From the amended text, April 2, 2026:
A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "PREGNANCY RESOURCE ACT"; BY ADDING SECTION 12-6-3383 SO AS TO PROVIDE FOR A TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS MADE TO A PREGNANCY RESOURCE CENTER OR CRISIS PREGNANCY CENTER AND TO PROVIDE GUIDELINES FOR THE CREDIT. B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. This act may be cited as the "Pregnancy Resource Act." S ECTION 2. A rticle 25, Chapter 6, Title 12 of the S.C. Code is amended by adding: S ection 12-6-3383. ( A) As used in this section: ( 1) "Department" means the Department of Revenue. ( 2) ( a) "Eligible charitable organization" means: ( i) an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and is a pregnancy resource center, crisis pregnancy center, maternity home, or residential program for human trafficking victims. To be considered an "eligible charitable organization," the organization must: ( A) certify that no more than twenty percent of the contributions received under this section will be spent on administrative purposes; and ( B) file the organization's publicly available Internal Revenue Service filings with the Secretary of State annually; and ( ii) provides services for: ( A) the prevention and …
Sponsors
- Lawrence Grooms (R, 37) · primary sponsor