South Carolina has enacted the Pregnancy Resource Act (S.32 / Act 162), establishing a new state income tax credit for individuals and other eligible taxpayers who make voluntary cash contributions to qualifying pregnancy resource centers, crisis pregnancy centers, maternity homes, and certain other charitable organizations.

Under the new law, eligible taxpayers may receive a nonrefundable tax credit for their contributions, limited to 50% of their total South Carolina tax liability. Unused credits may be carried forward for up to five years.

The program has an annual statewide limit of $3.5 million in tax credits. Beginning in 2027, no more than 25% of the available credits may be allocated to contributions benefiting a single organization.

The law was signed by Governor Henry McMaster on May 18, 2026, and applies to tax years beginning after 2024.

The new tax credit creates another potential way for South Carolina pregnancy centers to receive financial support by giving eligible donors a state tax benefit for their contributions.

To participate, organizations must meet specific eligibility requirements and receive annual certification from the South Carolina Department of Revenue (SCDOR). Requirements include maintaining 501(c)(3) status, meeting the law's service criteria, certifying that no more than 20% of contributions received through the program will be used for administrative purposes, and submitting required organizational and financial documentation.

Centers interested in participating should review the eligibility requirements and certification process directly with the SCDOR.