SB 247 - This act provides for tax credits against a taxpayer's state tax liability for contributions to maternity homes and for contributions to shelters for victims of domestic violence.

At least annually the Director of the Department of Health shall determine which facilities in the state may be classified as maternity homes.

The Director of the Department of Public Safety shall, at least annually, determine which facilities in the state may be classified as shelters for victims of domestic violence.

The Director of the Department of Health and the Director of the Department of Public Safety shall establish procedures so that the cumulative tax credits will be equally apportioned to the facilities under their respective departments.

A taxpayer shall be permitted to claim a tax credit up to fifty percent of the taxpayer's contribution to a shelter for victims of domestic violence or to a maternity home.

A taxpayer cannot claim a tax credit unless the total amount of a taxpayer's contribution in the taxpayer's taxable year is at least one hundred dollars.

TOM MORTON