Pregnancy Help Act
The Pregnancy Help Act (Act) provides nonrefundable tax credits for tax years beginning on or after January 1, 2025, to taxpayers who make cash contributions to pregnancy help organizations in Nebraska that have been approved by the Department of Revenue (DOR) as an eligible charitable organization under the Act.
Approval of Eligible Charitable Organizations
A pregnancy help organization (PHO) wishing to be approved as an eligible charitable organization under the Act must submit the Pregnancy Help Organization Certification, Form 3147, signed by an officer of the organization to DOR, along with verification of the organization’s exemption from federal income taxation under section 501(c)(3) of the Internal Revenue Code of 1986, as amended. Form 3147 must be approved by DOR before an organization can accept cash contributions that qualify for the nonrefundable tax credit under the Act.
Processing Eligible Contributions (More information coming soon)
Nonrefundable Tax Credit
The nonrefundable tax credit can be claimed on the income tax return for an individual, corporation, estate or trust, partnership, limited liability company (LLC), or subchapter S corporation and equals the lesser of:
• 50% of the income tax liability of the taxpayer for such year.
Any unused credit may be carried forward for the next five years after the credit was first granted. The tax credit cannot be carried back.
A taxpayer may only claim a credit on the portion of the contribution that was not claimed as a charitable contribution on their federal return.
Neb. Rev. Stat. §§ 77-3144 to 77-3153
Legislative Bill – LB 937 (2024)
Pregnancy Help Organizations approved as eligible charitable organizations
(Coming soon)
Authorization Table (Coming soon)
Frequently Asked Questions (Coming soon)
Form
Pregnancy Help Organization Certification, Form 3147
(Additional forms coming soon)
Contact Information
Julie McNaughton
Revenue Tax Specialist, Policy Section
Nebraska Department of Revenue
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818
402-471-1445
julie.mcnaughton@nebraska.gov
