1.    A taxpayer is entitled to a credit against the income tax liability under section 57-38-30 or 57-38-30.3 for contributions made to a maternity home, child-placing agency, or pregnancy help center.

2.    Subject to the limitations in subsection 3, the credit is equal to the aggregate amount of charitable contributions made by the taxpayer during the taxable year to a maternity home, child-placing agency, or pregnancy help center.

3.    The credit allowed under this section may not exceed fifty percent of the taxpayer’s liability for tax under this chapter or two thousand five hundred dollars, whichever is less. Any credit amount exceeding the limitation in this subsection for the taxable year may not be claimed as a carryback or carryforward.

4.    A passthrough entity entitled to the credit under this section must be considered to be the taxpayer for purposes of this section and the amount of the credit allowed must be determined at the passthrough entity level. The amount of the total credit determined at the passthrough entity level must be allowed to the partners, shareholders, or members in proportion to their respective interests in the passthrough entity.

5.    For purposes of this subsection:

a.    “Child-placing agency” means a child-placing agency under chapter 50-12.

b.    “Maternity home” means a nonprofit facility operating for the purpose of providing shelter and care to a pregnant woman or parent of a child twelve months of age or younger.

c.    “Pregnancy help center” means a nongovernmental entity eligible for disbursements pursuant to section 50-06-26.