Authorizes a tax credit for contributions to prevention resource centers

Summary

The bill lets individuals and businesses claim a credit equal to 70% of their contributions to designated non‑profit prevention resource centers, but no more than $100,000 in a tax year. Credits are nonrefundable, cannot be transferred, and may be carried forward one year if unused. The measure, which would have taken effect for tax years starting Jan. 1, 2027, failed to pass.

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