Pregnancy Center Support Act of 2024 This bill establishes a nonrefundable tax credit for contributions made to qualifying pregnancy centers. The amount of the credit is 50% of the contributions made by the taxpayer up to $10,000 per year (or $20,000 for joint filers) to a tax-exempt organization whose primary function is the operation of one or more qualified pregnancy centers. A qualifying pregnancy center is a facility that primarily provides assistance to women and families of unplanned pregnancies and encourages those women and families to carry their pregnancy to term, rather than choosing an abortion. The facility may not provide child births, perform abortions, or counsel in favor of abortions. For taxpayers that itemize their deductions on their tax return, contributions to a qualifying pregnancy center may not be counted both for this credit and the charitable contribution deduction. The amount of the tax credit that exceeds the individual’s tax liability for the tax year may be carried forward for up to five years. For businesses, the contribution amount is included in the calculation of the general business tax credit.