Oklahoma 2025 Regular Session

Oklahoma House Bill HB1848 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. B. NO. 1848 Page 1 1
	3	+	HB1848 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
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28		-	ENGROSSED HOUSE
29		-	BILL NO. 1848 By: Schreiber, Tedford, Hefner,
30		-	Deck, and Munson of the
31		-	House
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 60th Legislature (2025)
	34	+
	35	+	COMMITTEE SUBSTITUTE
	36	+	FOR
	37	+	HOUSE BILL NO. 1848 By: Schreiber, Tedford, and
	38	+	Hefner of the House
32	39
33	40		and
34	41
35	42		Thompson of the Senate
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40		-	[ revenue – taxation – credit – childcare – zero –
41		-	carryover – authorization – codification –
	47	+	COMMITTEE SUBSTITUTE
	48	+
	49	+	[ revenue – taxation – credit – childcare – credit –
	50	+	zero – carryover – authorization – codification –
42	51		effective date ]
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44	53		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
45	54		SECTION 1. NEW LAW A new section of law to be codified
46	55		in the Oklahoma Statutes as Section 2357.231 of Title 68, unless
47	56		there is created a duplication in numbering, reads as follows:
48	57		A. As used in this section:
49	58		1. "Child" means a person who is five (5) years of age or less;
50	59		2. "Childcare and education prov ider" means a person who owns
51	60		or operates an eligible program;
52	61		3. "Childcare expense" means the cost of locating safe and
53	62		dependable services for the care of a minor child of an employee;
54		-	4. "Eligible program" means an applicable childcare and early
55		-	childhood education program that has applied to participate in the
56		-	quality rating and improvement system and has been assigned a
57		-	quality scale rating;
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59		-	ENGR. H. B. NO. 1848 Page 2 1
	64	+	HB1848 HFLR Page 2
	65	+	BOLD FACE denotes Committee Amendments. 1
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	90	+	4. "Eligible program" means an applicable childcare and early
	91	+	childhood education program that has applied to participate in the
	92	+	quality rating and improvement system and has been assigned a
	93	+	quality scale rating;
84	94		5. "Eligible staff member" means a person who is employed with,
85	95		or who is a self-employed person providing c hildcare and early
86	96		childhood education for, an eligible program for at least six (6)
87	97		months of the taxable year. Eligible staff member does not include
88	98		certificated teaching and administrative staff employed by programs
89	99		established pursuant to applicable provisions of law;
90	100		6. "Employee" means a person to whom wages or other
91	101		compensation is paid by an employer;
92	102		7. "Employer" means any sole proprietor or lawfully recognized
93	103		business entity engaged in lawful business activity;
94	104		8. "Licensed childcare facili ty" means a person or entity
95	105		lawfully authorized to provide childcare services within the state
96	106		and which is enrolled in Oklahoma's Quality Rating and Improvement
97	107		System (QRIS);
98	108		9. "Qualified childcare worker" means a person employed for at
99	109		least eight (8) consecutive months during the calendar year
100	110		corresponding to the income tax year for which the credit authorized
101	111		by this section is claimed and who performs classroom services for a
102	112		licensed childcare facility and who is enrolled in Oklahoma's
103	113		Professional Development Ladder (PDL); and
104		-	10. "Quality scale rating" means the rating of an eligible
105		-	program under which the rating is expressed in terms of stars.
106		-	B. For taxable years beginning on or after January 1, 2026, and
107		-	ending not later than December 31, 2030, subject to the limitations
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109		-	ENGR. H. B. NO. 1848 Page 3 1
	115	+	HB1848 HFLR Page 3
	116	+	BOLD FACE denotes Committee Amendments. 1
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	141	+	10. "Quality scale rating" means the rating of an eligible
	142	+	program under which the rating is expressed in terms of stars.
	143	+	B. For taxable years beginning on or after January 1, 2026, and
	144	+	ending not later than December 31, 2030, subject to the limitations
134	145		prescribed by this subsection and subsection D of this section,
135	146		there shall be allowed as a credit against the tax imposed pursuant
136	147		to Section 2355 of Title 68 of the Oklahoma Statutes, an amount
137	148		equal to:
138	149		1. Thirty percent (30%) of the amount expended by an employer
139	150		for assistance provided by the employer to an employee for the
140	151		employee's direct expenses of childcare;
141	152		2. Thirty percent (30%) of the amount expended by an employer
142	153		for the cost of operating or contracting to operate a childcare
143	154		facility primarily used by dependents of the employees of such
144	155		employer or group of employees in the area, excluding any payments
145	156		made by the parent or guardian of such dependent such as tuition or
146	157		fees; or
147	158		3. Thirty percent (30%) of the amount expended by an employer
148	159		to contract with a childcare facility to reserving spots for its
149	160		employees.
150	161		C. The total credit amount which may be claimed by an employer
151	162		pursuant to the provisions of this section shall not exceed Thirty
152	163		Thousand Dollars ($30,000.00) for credits claimed pursuant to
153	164		subsection B of this section for any taxable year.
154		-	D. The credits authorized pursuant to the provisions of this
155		-	section shall not be used to reduce the income tax liability of the
156		-	taxpayer to less than zero (0).
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158		-	ENGR. H. B. NO. 1848 Page 4 1
	166	+	HB1848 HFLR Page 4
	167	+	BOLD FACE denotes Committee Amendments. 1
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	192	+	D. The credits authorized pursuant to the provisions of this
	193	+	section shall not be used to reduce the income tax liability of the
	194	+	taxpayer to less than zero (0).
183	195		E. To the extent not used the credits authorized by this
184	196		section may be carried over, in order, to each of the succeeding
185	197		five (5) tax years.
186	198		F. The total amount of credits authorized to be used to reduce
187	199		income tax liabilities pursuant to the provi sions of this section
188	200		shall not exceed Five Million Dollars ($5,000,000.00) each fiscal
189	201		year.
190	202		G. The provisions of this section shall cease to have the force
191	203		and effect of law on January 1, 2031.
192	204		SECTION 2. This act shall become effective January 1, 2026.
193		-	Passed the House of Representatives the 12th day of March, 2025.
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196		-
197		-
198		-	Presiding Officer of the House
199		-	of Representatives
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202		-
203		-	Passed the Senate the ___ day of __________, 2025.
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208		-	Presiding Officer of the Senate
	206	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
	207	+	03/03/2025 - DO PASS, As Amended and Coauthored.
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