Shown verbatim: the complete text as captured from the official PDF posted by the Arkansas General Assembly, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas As Engrossed: H4/3/25
2 95th General Assembly
A Bill
3 Regular Session, 2025 HOUSE BILL 1404
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5 By: Representative C. Cooper
6 By: Senator J. Payton
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8 For An Act To Be Entitled
9 AN ACT TO CREATE A TAX CREDIT FOR CONTRIBUTIONS TO A
10 PREGNANCY RESOURCE CENTER; AND FOR OTHER PURPOSES.
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13 Subtitle
14 TO CREATE A TAX CREDIT FOR CONTRIBUTIONS
15 TO A PREGNANCY RESOURCE CENTER.
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17 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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19 SECTION 1. Arkansas Code Title 26, Chapter 51, Subchapter 5, is
20 amended to add an additional section to read as follows:
21 26-51-518. Contributions to pregnancy resource center -- Definitions.
22 (a) As used in this section:
23 (1) "Contribution" means a donation of cash, stock, bonds, or
24 other marketable securities or real property;
25 (2) "Pregnancy resource center" means an organization that:
26 (i) Seeks to provide a range of services to
27 individuals facing an unintended pregnancy with the intention of encouraging
28 pregnant women to give birth to their unborn children; and
29 (ii) Does not:
30 (a) Perform, prescribe, encourage, or provide
31 referrals for abortions; or
32 (b) Affiliate with an organization that
33 performs, prescribes, encourages, or provides referrals for abortions; and
34 (3) "Taxpayer" means a natural person who is subject to or
35 liable for the income tax imposed under this chapter.
36 (i) (b) There is allowed an income tax credit against
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As Engrossed: H4/3/25 HB1404
1 the income tax imposed by this chapter in the amount equal to fifty percent
2 (50%) of the total amount of contributions a taxpayer made to a pregnancy
3 resource center during the tax year.
4 (c) The amount of the income tax credit under this section that may be
5 claimed by the taxpayer in a tax year shall not exceed the amount of income
6 tax due by the taxpayer.
7 (d) A contribution for which an income tax credit is claimed under
8 this section is not deductible or otherwise permitted to offset any other
9 income from the tax year in which the contribution was made.
10 (e) The Department of Finance and Administration may promulgate rules
11 necessary to implement this section.
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13 SECTION 2. EFFECTIVE DATE. Section 1 of this act is effective for tax
14 years beginning on or after January 1, 2025.
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16 /s/C. Cooper
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2 04-03-2025 11:47:42 JLL146Every fact on this page links to its source, starting with the official bill record.