Authorizes a tax credit for contributions to prevention resource centers

Summary

The bill lets individuals and businesses claim a credit equal to 70% of cash, stock, bond, or property contributions to nonprofit prevention resource centers that work to curb illegal or age‑inappropriate use of alcohol, tobacco and other drugs. The credit cannot exceed $100,000 per taxpayer per year, is not refundable or transferable, and any unused portion may be carried forward one year. A statewide limit caps total credits at $2.5 million each fiscal year.

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