S.B. No. 2018 establishes the "Strong Families Tax Credit," designed to incentivize contributions to organizations that support at-risk families. The bill amends Chapter 171 of the Tax Code by adding Subchapter P, which defines eligibility criteria and outlines the application process for the credit. Eligible organizations must be certified by the OneStar Foundation, provide comprehensive case management services or resources for fathers, and refrain from offering abortion services. The total credits awarded under this program are limited to $5 million annually, and taxable entities can apply for the credit for contributions made on or after June 1, 2026.

The bill also includes provisions for the carryforward of unused credits, prohibits credit assignment, and allows the OneStar Foundation to establish certification fees. The subchapter is set to expire on January 1, 2029, but any credits eligible for carryforward will remain valid beyond that date. Following its passage in both the Senate and House, with amendments made by the House, the bill is now awaiting the Governor's approval.

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