Pregnancy Resource Tax Credit
South Carolina's Pregnancy Resource Tax Credit lets your gift to a certified pregnancy center or maternity home come back as a credit on your state income tax.
Jesus came to us as a baby, carried by a young mother who said yes when the future looked uncertain. Every Christmas we kneel before that mystery. And every day, somewhere in South Carolina, a woman is facing an uncertain yes of her own.
Pregnancy centers and maternity homes are there for her. They hand out diapers and car seats. They offer ultrasounds and parenting classes, a safe place to live, and someone to sit with a woman who doesn't know where to turn. It's quiet work, and it changes lives.
Why this matters to us
As Catholics, we believe every human life is a gift from God from its very beginning. The Catechism puts it plainly:
“Human life must be respected and protected absolutely from the moment of conception.” — Catechism of the Catholic Church, 2270
The Church has never let that belief stay in words alone. Caring for the child has always meant caring for the mother too. That's the heart of the U.S. bishops' Walking with Moms in Need effort: no woman should face pregnancy by herself. This tax credit is one more way we can walk with her.
How the credit works
For tax years 2025 through 2030, when you give cash to a pregnancy center, maternity home, or residential home for victims of human trafficking that the state has certified, South Carolina gives you a credit on your state income tax equal to your gift.
The credit can cover up to half of the state income tax you owe that year. Any credit you can't use carries forward for up to five years. The state sets aside $3.5 million in credits each year and approves applications in the order they arrive.
Apply first, then give
The order matters. A gift made before you're approved won't qualify.
Choose an organization from the state's certified list. It includes centers here in the Lowcountry (i.e. St. Clare's Home).
Apply with form TC-68A. Email it to PregnancyResourceTaxCredit@dor.sc.gov. Giving to more than one organization? Send a separate application for each. The state replies within 30 days.
Make your gift once you're approved, and send proof to the state within 60 days.
Claim the credit on your South Carolina return using form TC-68.
If you're planning a gift for this tax year, give yourself time before December 31 for the approval to come through.
And whether or not you give, please keep these mothers in your prayers. May the Lord bless every mother and child in our community, and may we too be quick to welcome new life wherever we find it.
This is a general overview, not tax advice. Your tax preparer can help with your own situation. Full details are at the South Carolina Department of Revenue.
