Committee introduces bill to expand tax credits and create 'Choose Idaho Life' fund for pregnancy centers and maternity homes

Representative John Shirts introduced RS32347, the "Investing in Mothers and Families Act," which would create a Choose Idaho Life Fund administered by the Idaho State Treasurer, add Choose Life Idaho to a list on Idaho Form 40 to allow a tax checkoff, and expand an existing special charitable tax credit to include pregnancy resource centers and maternity homes.

"This legislation aims to support families around the state by incentivizing private contributions to pregnancy resource centers and maternity homes," Representative Shirts said. He told the committee the bill would not create a new tax but would add pregnancy resource centers and maternity homes to the list of organizations eligible for an already existing special charitable tax credit.

Section 2 of the RS would create the Choose Idaho Life Fund, with monies administered by the Idaho Treasurer and distributed to Choose Life Idaho Inc., a volunteer-run nonprofit that already writes grants to Idaho pregnancy-resource centers. Shirts said the bill would also raise the portion of charitable contributions that qualify for the special credit to 25 percent of total income tax liability for corporations and 35 percent for individuals.

Shirts cited static modeling he said shows the expansion would generate "nearly $12,000,000 in additional private charitable tax contributions" to qualifying nonprofits and would reduce general-fund revenue by $5,990,000, a figure he identified as coming from the Tax Commission. Representative Brett Gannon asked to confirm that the $5,990,000 revenue reduction was from the Tax Commission; Shirts said it was.

Two representatives of pregnancy-resource organizations spoke in support. Doug Hansen, chairman of the board at Lifeline Pregnancy Resource Center, said Lifeline is a "501(c)(3) nonprofit Christian ministry" that provides ultrasounds, parenting classes, material support and, recently, a maternity home called The Nesting Place. "Lifeline is 100% donor funded. We receive no government money, and we don't want to receive government money," Hansen told the committee, and he said his organization prefers private tax-credit–driven donations to government grants to avoid potential "government strings attached."

Heather Lawless, identified as CEO and founder of Reliance Ministries and founder of the Idaho Coalition for Life, addressed the committee remotely through an AI reader. Lawless said Reliance Ministries "does not take government funding" and urged the committee to print the RS so Idahoans could direct private donations to life-affirming organizations.

Representative Hill moved to introduce RS32347. Representative Birch said he would support the motion but had "serious concerns" about inconsistencies with other legislation and reserved further comments for a hearing. The motion to introduce RS32347 carried by voice vote.