Foothills Care Center in Seneca: the pregnancy-resource tax credit and Oconee votes

Foothills Care Center’s Seneca listing is the local connection

The South Carolina Department of Revenue’s eligibility table lists Foothills Care Center Inc., 207 Main St., Seneca, with eligibility marks in both its 2025 and 2026 columns. The table says it was updated August 11, 2026. We checked the year columns directly, because a plain-text search excerpt can omit the checkmarks.

The center’s own website independently gives the same Seneca address and 864-882-8796 telephone number. It describes pregnancy and parenting support and says its services are offered without charge. Those are the organization’s descriptions; this report does not evaluate medical services or reproduce clinical claims.

The state listing establishes eligibility for the named organization and years. It does not show how much Oconee donors have contributed, how many credits they received or whether money remains available under the statewide cap.

How Whitmire, Duncan and Alexander voted on S.32

The April 15, 2026 House Journal records Bill Whitmire and Adam Duncan voting yes on S.32 at second reading. The vote was 95–0. The Senate’s April 1, 2025 roll call lists Thomas C. Alexander voting yes at second reading, which passed 45–0.

These are separate chamber votes on specified dates. They document support for this measure, including broad support beyond the Oconee delegation. They should not be described as three votes cast together or as evidence that every legislator sponsored the bill.

For a different right-to-life policy question, see Whitmire and Duncan’s H.4760 abortion-drug record. A vote on donor incentives does not resolve a lawmaker’s position on every abortion restriction.

What the enacted Pregnancy Resource Act does

The official S.32 record and Act 162 show Governor Henry McMaster signed the measure on May 18, 2026. It first applies to tax years beginning after 2024.

The law creates a nonrefundable state income-tax credit for qualifying cash contributions, limited to 50% of the taxpayer’s total liability under the relevant chapter, with a five-year carryforward for unused earned credits. This is not a statement that only half of a donation qualifies. The statewide annual allocation ceiling is $3.5 million.

The certification provisions require an organization to state that it does not provide, pay for or cover abortions, or financially support another entity doing so. Eligible categories also include maternity homes and residential programs for human-trafficking victims. The act’s scheduled repeal is December 31, 2030, with protection for the specified carryforward.

That enacted funding mechanism is distinct from the county’s historical right-to-life resolution and the restrictions tracked in our Oconee abortion-policy guide.

Organization eligibility does not approve a donor’s claim

SCDOR’s current instructions require donors to apply using TC-68A, with a separate application for each eligible organization. A tentative approval starts a 60-day period to make any remaining contribution and submit proof. A final approval establishes the credit amount; TC-68 is used to claim it.

Applications are allocated first come, first served until the cap is reached. The agency warns that claiming the credit without approval will result in an adjusted return. Its separate October 31 deadline concerns organizations applying for 2027 certification; it should not be presented as a universal donor deadline.

Before treating a contribution as credit-eligible, match the organization, contribution year and approval notice. Keep the agency’s current instructions with the donation records and ask SCDOR or a tax professional about individual circumstances.

What would establish an Oconee impact?

Analysis: The useful next question is whether the program changes local support, not simply whether the law exists. A county-level account would need documented contributions to the Seneca organization, approved credit amounts and a clearly defined period. A statewide allocation figure cannot answer that local question.

We have not obtained a Foothills-specific credit allocation, a program-outcome audit or a 2027 certification. No donation increase or reduction in abortions is claimed. The Republican resources directory identifies organizations; the Oconee news desk connects the legislative record to other local coverage.

Primary sources are linked beside the findings: SCDOR’s year-specific list and application instructions, Act 162, the two named roll calls and the center’s own address. Publication and review occurred October 16; the legislation and votes occurred earlier.