Pregnancy Resource Act Tax Credits

Dollar for dollar tax credits are available through the Pregnancy Resource Act (PRA).

Who can Apply for an Allocation of Credit: INDIVIDUALS and Business Taxpayers (Corporations, Partnerships, Limited Liability Companies, and Sole Proprietorships)

Tax Types that Credit can be used against: Income Tax (50%of tax liability), Ad Valorem Tax (50% of real property tax liability), Insurance Premium Tax (50% of tax liability), Insurance Premium Retaliatory Tax (50% of tax liability). For each tax type, the credit can offset up to 50% of the taxpayer’s liability. The credit can carry over five years if the taxpayer gave more than 50%. 

What does that mean for you? 
It means you can redirect up to half what you owe the state of Mississippi to Oasis Medical Center. 

Reggie and Amber

Why Should I Apply?

When you take advantage of Oasis tax credits, you help couples like Reggie* and Amber*. They were heartbroken when they discovered she had miscarried. Both had been excited about the pregnancy and deeply grieved the loss of their child. Two years later when the pregnancy test was positive again, they had mixed emotions – happy and scared. The couple remembered the compassionate care they had received at Oasis and made an appointment. This time Amber was greatly relieved to see a healthy baby on the ultrasound. Whether the news is good or bad, our empathetic nurses offer prayer, help and hope. After the baby was born they couldn’t wait to bring her back to meet the nurse. They were so grateful for the support they found at Oasis.

YOUR tax dollars can make a difference in the lives of people like Amber and Reggie. Please consult your tax advisor and apply online. The easy steps for applying are listed below. Please let us know if you are applying for tax credits. The receipt for your contribution must be turned in to the Mississippi Department of Revenue within seven days of making your donation.


Below is a step-by step guide for the PRA process: 
  1. Complete and Submit the Application. The taxpayer must complete the online application through the Department of Revenue’s Tax Credit Application Portal at  tap.dor.ms.gov/_/
  2. Wait for the Earmarking Letter: Within 30 days of submitting the application, the Department will issue a letter earmarking the amount of allocation approved for contribution.
  3. Make the Contribution: The Contribution must be made within 60 days of the date on the earmarking letter or by December 31 of that calendar year, whichever comes first.
  4. Obtain Proof of Contribution: After making the contribution, the applicant must obtain a receipt from the Pregnancy Resource Charitable Organization (PRCO) which is Oasis Medical Center.
  5. Submit Proof of Contribution: Upload, mail, or hand deliver the proof of contribution through the Tax Credit Portal within the time frame stated in the earmarking letter.
  6. Receive Final Approval: Upon reviewing the submitted proof, the Department will issue a final approval letter confirming that the credit has been awarded. This letter is typically issued within 30 days of receiving proof of contribution. The ad valorem schedule is included on the reverse side of the letter. This schedule is used to claim property tax credits. The approval letter will include instructions on how to claim the credit for all applicable tax types.
  7. Real Property Tax: The final step: the donor will take the ad valorem schedule to their county Tax Collector. The schedule reflects the amount of credit that the donor has. The Tax Collector will complete the ad valorem schedule by entering the county name, their name and signature, the date, and the amount of the credit being used. The schedule also includes instructions for the Tax Collector on how to complete the form.

For example, if a donor has a $5,000 PRCO credit and a $10,000 property tax bill, the Tax Collector will apply the $5,000 credit (which is 50% of the liability), reducing the remaining amount to $5,000. The donor will then be responsible for paying the remaining amount. 

Download TAX CREDIT INFO SHEET (PDF)

Oasis understands that you are busy and we are happy to help with this process. Give Matt a call at 662-287-8001 if you have any questions. If you would like a text reminder when you begin preparing your taxes, please email Matt at matt@omcfriends.com.

*Clients’ names changed to protect privacy.