; and (O) domestic abuse protection. (4) Pregnancy centers rely on the donations and time of individuals who are committed to caring for the needs of women, children, and their families and promoting and protecting life. At least 72 percent of pregnancy center workers are volunteers. Center volunteers include more than 5,000 medical professionals. (5) Congress has an interest in supporting pregnancy centers by reducing the tax burden on individuals and entities who support their life-saving work. 3. Tax credit for contributions to qualifying pregnancy centers (a) In general Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 30D the following new section: 30E. Contributions to qualifying pregnancy centers (a) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 50 percent of the qualified contributions made by the taxpayer during the taxable year. (b) Limitation The amount of qualified contributions taken into account under this section for any taxable year shall not exceed $10,000 ($20,000 in the case of a joint return). (c) Qualified contribution (1) In general The term qualified contribution means any contribution which— (A) is made to an organization— (i) which is described in section 501(c)(3) and exempt from tax under section 501(a), and (ii) the primary purpose or function of which is the operation of one or more qualifying pregnancy centers, and (B) will be used for the benefit of one or more of such qualifying pregnancy centers. (2) Qualifying pregnancy center (A) In general The term qualifying pregnancy center means a facility— (i) which is located in the United States or in any territory or possession of the United States, (ii) at which child births are not performed, (iii) at which direct client services are provided, (iv) which is established and operated primarily— (I) to provide assistance to women and families with unplanned pregnancies or in difficult