Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Credits Charitable Giving topic
No spam. Unsubscribe anytime.
Committee introduces RS to expand tax credits for pregnancy resource centers and maternity homes
Summary
Representative John Shirts introduced RS32347 to create a Choose Idaho Life Fund and expand charitable tax credits for pregnancy resource centers and maternity homes; sponsor and two nonprofit representatives testified in support and the committee voted to introduce the RS.
The Idaho House Revenue and Taxation Committee on Feb. 27, 2025 introduced RS32347, titled by its sponsor as the Investing in Mothers and Families Act, which would create a Choose Idaho Life Fund and expand an existing special charitable tax credit to include pregnancy resource centers and maternity homes.
Representative John Shirts said the measure would "incentivize private contributions to pregnancy resource centers and maternity homes" and asked the committee to print the RS. "Section 2 creates a Choose Idaho Life Fund which will be administrated by the Idaho Treasurer," Shirts said, adding the fund would route money to Choose Life Idaho Inc., a currently volunteer‑run nonprofit that already awards grants to Idaho pregnancy resource centers.
Under the RS, pregnancy resource centers and maternity homes would be added to organizations eligible for Idaho's special charitable tax credit, and the qualifying percentage would be raised to 25% of total income tax liability for corporations and 35% for individuals, Shirts said. The sponsor cited a static fiscal model that, he said, estimated nearly $12,000,000 in additional private charitable contributions to qualifying nonprofits and an estimated $5,990,000 reduction in general‑fund revenue based on Tax Commission modeling.
Two nonprofit representatives addressed the committee in support. Doug Hansen, chairman of the board at Lifeline Pregnancy Resource Center, told the committee Lifeline is a "501(c)(3) nonprofit Christian ministry" that is "100% donor funded." "We receive no government money, and we don't want to receive government money," Hansen said, explaining the organization prefers a tax‑credit mechanism because it carries "no government strings attached." Hansen described services Lifeline provides in 2024 — counseling, infant resources, sonograms, pregnancy tests and a maternity home called The Nesting Place — and said Lifeline helped thousands of families choose to carry pregnancies to term.
Heather Lawless, CEO and founder of Reliance Ministries, appeared remotely through the committee's reader and said Reliance similarly does not accept government funding. "Our donors value knowing that they, not the government, are the ones making this work possible," Lawless said in remote testimony, urging the committee to print the RS so Idaho taxpayers can direct contributions.
Committee members asked technical questions about the fiscal modeling. Representative Gannon asked whether the $5,990,000 revenue reduction came from the Tax Commission; Shirts confirmed it did. Representative Ehlers asked the sponsor to provide additional modeling and analysis if the RS moves to a hearing; Shirts agreed. Representative Birch said he would support introduction but reserved substantive comments for a full hearing.
Representative Hill moved to introduce RS32347; the committee approved the motion by voice vote with no roll call recorded. The RS was introduced for printing and scheduled to return later for a formal hearing and fiscal review.
