Authorizes a tax credit for contributions to prevention resource centers

This act authorizes a taxpayer to claim a tax credit in an amount equal to seventy percent of contributions made to prevention resource centers, but not to exceed $100,000 per taxpayer per tax year. Prevention resource centers are defined as not-for-profit entities with a mission to reduce the illegal or age-inappropriate use or misuse of alcohol, tobacco, and other drugs. Tax credits authorized by the act shall not be refundable or transferrable, but may be carried forward for one tax year.