Pregnancy Help Act Tax Credit Authorization Table

Fiscal Year 2026-2027: $1,000,000.00  Maximum

The tax credit limitation of $1,000,000 for fiscal year 2026-2027 was reached as of January 6, 2026. Submissions received on January 6, 2026, have been prorated. When prorating, the DOR uses a ratio of the amount available on the day the statutory limit is reached compared to the amount of the approved requests received on said date. This ratio was applied to determine the Pregnancy Help Act (Act) tax credit amounts on the approved requests. Forms 3152-IC received on January 6, 2026, for tax year 2026 were approved at a prorated amount of approximately 74% of their requested credit.

* The amount requested equals the total amount of credits requested based on all Forms 3152-IC filed with DOR.

** The amount reserved reflects the tax credits approved by DOR that are subject to the fiscal year (FY) tax credit limitation. The FY limit applies to the tax year (TY) of credit that starts in the beginning year of the FY. EX:

• TY 2025 credit → FY2025-26 annual limit
• TY 2026 credit → FY2026-27 annual limit
•  TY 2027 credit → FY2027-28 annual limit

For contributions to qualify for the tax credit, the contribution must be made during the tax year for which the credit will be claimed.

Example: After a Pregnancy Help Organization (PHO) notifies the DOR of a taxpayer’s intended contribution amount to be claimed as a tax credit under the Act and the PHO receives verification from the DOR that the applicable tax credit FY limit has not been exceeded, the taxpayer completes their contribution to the PHO. An approved tax credit contribution made in calendar year 2026 is claimed on the 2026 tax year income tax return.
 

Fiscal Year 2025-2026: $500,000 Maximum