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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 2091 By: Menz
AS INTRODUCED
An Act relating to revenue and taxation; providing
income tax credit for individuals who pay rent for
their residence; limiting the amount of credit
received in a tax year; providing inflation
adjustment; making credit refundable; requiring the
Tax Commission to provide form; requiring certain
information; providing for codification; and
providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.802 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. For taxable years beginning on and after January 1, 2026,
there shall be allowed against the tax imposed by Section 2355 of
Title 68 of the Oklahoma Statutes a credit for any individual for
rent paid for their primary residence. The credit allowed shall be
refundable and shall not exceed One Hundred Ten Dollars ($110.00)
for tax year 2026, and shall be annually adjusted to reflect price
inflation as measured by the Consumer Price Index for All Urban
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Consumers ("CPI-U") published by the Bureau of Labor Statisti cs for
subsequent tax years.
B. The Oklahoma Tax Commission shall provide a form to claim
the credit. The form shall require information from the individual
including their address, the name of the landlord, the required
monthly rent, and the total amoun t of rent paid in the tax year.
SECTION 2. This act shall bec ome effective November 1, 2025.
60-1-10821 AO 12/11/24