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SCS/HB 121 - Current law authorizes a taxpayer to claim a tax credit in an amount equal to seventy percent of contributions made to pregnancy resource centers. For all tax years beginning on or after January 1, 2026, this act authorizes such tax credit in an amount equal to one hundred percent of such contribution. This provision is identical to SB 681 (2025) and HB 1176 (2025). This act modifies the "Safe Place for Newborns Act of 2002". Under current law, a parent shall not be prosecuted for child abandonment or endangering the welfare of a child if the parent voluntarily delivers a child no more than 45 days old to a newborn safety incubator. This act permits the delivery of a child no more than 90 days old. Additionally, this act creates the "Safe Place for Newborns Fund" to be used for the installation of newborn safety incubators through a matching program, as described in the act. SARAH HASKINS
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