Nebraska LB 606: Adopt the Nebraska Pregnancy Help Act and provide tax credits

Bill Text

LEGISLATURE OF NEBRASKA
ONE HUNDRED EIGHTH LEGISLATURE
FIRST SESSION
LEGISLATIVE BILL 606

Introduced by Albrecht, 17.
Read first time January 17, 2023
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend sections1
77-2715.07, 77-2717, and 77-2734.03, Revised Statutes Cumulative2
Supplement, 2022; to adopt the Nebraska Pregnancy Help Act; to3
provide for tax credits; to harmonize provisions; to provide an4
operative date; and to repeal the original sections.5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Sections 1 to 10 of this act shall be known and may be1
cited as the Nebraska Pregnancy Help Act.2
Sec. 2. The Legislature finds and declares that:3
(1) Pregnancy help organizations in the State of Nebraska and4
nationwide provide under-supported pregnant women with services, free of5
charge, that are crucial for their physical, emotional, and familial6
wellbeing, including pregnancy testing, pregnancy and prenatal care7
education, counseling, food, clothing, housing, transportation, parenting8
and life skills classes, child care, licensed medical care, and referrals9
to additional community services and material help;10
(2) Pregnancy help organizations also provide personal relationships11
and a strong local support network for such women and their families that12
cannot be replicated by even the best and most effective government13
programs; and14
(3) It shall be the policy of the State of Nebraska, through the15
creation of the Nebraska Pregnancy Help Act, to encourage and celebrate16
pregnancy help organizations in this state and to incentivize private17
donations for the furtherance of their good work through the creation of18
a tax credit.19
Sec. 3. For purposes of the Nebraska Pregnancy Help Act:20
(1) Department means the Department of Revenue; and21
(2) Eligible charitable organization means an organization that:22
(a) Is exempt from federal income taxation under section 501(c)(3)23
of the Internal Revenue Code of 1986, as amended;24
(b) Does not receive more than seventy-five percent of its total25
annual revenue from federal, state, or local governmental grants or26
sources, either directly or as a contractor;27
(c) Is a pregnancy help organization that:28
(i) Regularly answers a dedicated telephone number for clients;29
(ii) Maintains its physical office, clinic, or maternity home in the30
State of Nebraska;31
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(iii) Offers services at no cost to the client for the express1
purposes of providing assistance to women in order to carry their2
pregnancies to term, encourage and enable parenting or adoption, prevent3
abortion, and promote healthy childbirths; and4
(iv) Utilizes licensed medical professionals for any medical5
services offered;6
(d) Does not provide, pay for, provide coverage of, refer for,7
recommend, or promote abortions and does not financially support any8
entity that provides, pays for, provides coverage of, refers for,9
recommends, or promotes abortions, including nonsurgical abortions; and10
(e) Is approved by the department pursuant to section 4 of this act.11
Sec. 4. (1) An organization seeking to become an eligible12
charitable organization shall provide the department with a written13
certification that it meets all criteria to be considered an eligible14
charitable organization. The certification must be signed by an officer15
of the organization under penalty of perjury. The certification shall16
include the following:17
(a) Verification of the organization's status under section 501(c)18
(3) of the Internal Revenue Code of 1986, as amended;19
(b) A statement that the organization does not receive more than20
seventy-five percent of its total annual revenue from federal, state, or21
local governmental grants or sources, either directly or as a contractor;22
(c) A statement that the organization maintains its physical office,23
clinic, or maternity home in the State of Nebraska; and24
(d) A statement that the organization does not provide, pay for,25
provide coverage of, refer for, recommend, or promote abortions and does26
not financially support any entity that provides, pays for, provides27
coverage of, refers for, recommends, or promotes abortions, including28
nonsurgical abortions.29
(2) The department shall review each written certification and30
determine whether the organization meets all of the criteria to be31
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considered an eligible charitable organization and shall notify the1
organization of its determination. Any organization whose certification2
is approved under this section shall be considered an eligible charitable3
organization.4
(3) An organization shall notify the department within sixty days of5
any changes that may affect its status as an eligible charitable6
organization.7
(4) The department may periodically request recertification from an8
organization that was previously approved as an eligible charitable9
organization under