Mississippi Widened Who Can Get a Tax Credit for Pregnancy Centers. It Also Narrowed Who Counts as One.

Who should get to claim a tax credit for supporting a pregnancy resource center?

In 2022, Governor Reeves signed the original Pregnancy Resource Act into law, a $3.5 million credit meant to support the more than 30 pregnancy centers across Mississippi that were, in his words, standing up "for the unborn." At the time, only business-enterprise taxpayers could claim it.

SB3124 changes who's on both sides of that transaction.

Starting in 2026, every Mississippi taxpayer, not just businesses, can claim the credit for donating to an eligible pregnancy resource center. That's a real expansion. A family giving to their local pregnancy center now has the same tax incentive a corporation already had.

At the same time, SB3124 tightens who counts as an "eligible charitable organization" in the first place. To qualify, a center now has to maintain a physical Mississippi presence, offer exclusively pro-life-alternative services, and neither refer for nor facilitate abortion. That last piece matters. It closes any ambiguity about whether a donation-eligible "pregnancy resource center" could also be pointing clients toward abortion providers.

The statewide aggregate cap on the credit, $10 million a year, doesn't change. Mississippi isn't spending more on the program. It's widening the door for donors while narrowing the door for who can receive credit-eligible donations.

Governor Reeves signed SB3124 on April 8, 2026, effective retroactively to January 1 of that year, a routine drafting convention for calendar-year tax-credit statutes, not a sign of anything unusual. The bill was carried by Sens. Josh Harkins, Jeremy England, and Angela Burks Hill, all Republicans.

Mississippi didn't create a new pro-life tax incentive. It made an existing one more precise and more accessible in the same move: precise about which organizations can receive the credit-eligible gift, accessible to every taxpayer who wants to give one.

This is our read of the law. We encourage you to read it yourself and reach your own conclusions.