All Roll Calls
Yes: 140 • No: 0
South CarolinaS 0032126th General Assembly (2025-2026)SenateWALLET
AN ACT 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 CERTAIN PREGNANCY RESOURCE ORGANIZATIONS AND TO PROVIDE GUIDELINES FOR THE CREDIT.
Sponsored By: Lawrence K. "Larry" Grooms (Republican)
Signed by Governor
Summary
Pregnancy Care Tax Credit
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Tax credit for donations to pregnancy centers
South Carolina offers a nonrefundable income tax credit for cash gifts to approved pregnancy resource groups. The credit equals your donation, up to 50% of your South Carolina income tax for the year. Unused credit carries forward for five years. Eligible groups are 501(c)(3) pregnancy or crisis centers, maternity homes, or residential programs for trafficking victims. They must spend no more than 20% of these gifts on admin costs, not provide or fund abortions, and file IRS forms with the Secretary of State. The Department of Revenue reviews certifications and posts an approved list. You must apply on Department forms and report the group and amount. The Department allocates credits within 30 days. If you apply before giving, you must make the gift within 60 days. The state can allocate up to $3.5 million in credits each year, and no more than 25% may go to one group. Credits not allocated before June 1, 2026 can ignore the 25% limit for that year. The law takes effect May 18, 2026 and applies to tax years beginning after 2024. The program ends December 31, 2030, but credits earned before then keep their five‑year carryforward.
Pass-through owners can split credits
If a partnership, LLC, or S corporation earns this credit, the owners can split it by ownership share or by a signed agreement. The split must be set in an executed document.
Sponsors & Cosponsors
Sponsor
Lawrence K. "Larry" Grooms
Republican • Senate
Cosponsors
Wes Climer
Republican • Senate
Billy Garrett
Republican • Senate
Darrell Jackson
Democrat • Senate
Matthew W. "Matt" Leber
Republican • Senate
Mike Reichenbach
Republican • Senate
Rex F. Rice
Republican • Senate
Jeff Zell
Republican • Senate
Roll Call Votes
House vote • 4/15/2026
(Pregnancy Resource Act)Passage of Bill
Yes: 95 • No: 0
Senate vote • 4/1/2025
(Pregnancy Resource Act)2nd Reading
Yes: 45 • No: 0
Actions Timeline
Act No. 162
6/2/2026legislatureEffective date See Act for Effective Date
6/2/2026legislatureSigned By Governor
5/18/2026GovernorRatified R 129
5/14/2026legislatureRead third time and enrolled
4/16/2026HouseRoll call Yeas-95 Nays-0
4/15/2026HouseRead second time
4/15/2026HouseCommittee report: Favorable Ways and Means
4/2/2026HouseReferred to Committee on Ways and Means
4/23/2025HouseIntroduced and read first time
4/23/2025HouseRead third time and sent to House
4/15/2025SenateScrivener's error corrected
4/3/2025legislatureRoll call Ayes-45 Nays-0
4/1/2025SenateRead second time
4/1/2025SenateCommittee Amendment Adopted
4/1/2025SenateScrivener's error corrected
3/28/2025legislatureCommittee report: Favorable with amendment Finance
3/26/2025SenateReferred to Committee on Finance
1/14/2025SenateIntroduced and read first time
1/14/2025SenateReferred to Committee on Finance
12/11/2024SenatePrefiled
12/11/2024Senate
Bill Text
Introduced
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