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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2610 By: Harris
COMMITTEE SUBSTITUTE
[ revenue – taxation – adoption – credit – effective
date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OK LAHOMA:
SECTION 1. AMENDATORY Section 1, Chapter 341, O.S.L.
2022 (68 O.S. Supp. 2024, Section 2357.601), is amended to read as
follows:
Section 2357.601. A. As used in this section, "nonrecurring
adoption expenses" means adopti on fees, court costs, medical
expenses, attorney fees, and expenses which are directly related to
the legal process of adoption of a child including, but not limited
to, costs relating to the adoption study, health and psychological
examinations, transport ation, and reasonable costs of lodging and
food for the child or adoptive parents which are incurred to
complete the adoption process and are not reimbursed by other
sources. The term nonrecurring adoption expenses shall not include
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attorney fees incurred for the purpose of litigating a contested
adoption, from and after the point of the initiation of the contest,
costs associated with physical remodeling, renovation, and
alteration of the adoptive parents' home or property, except for a
special needs child as authorized by the court.
B. For taxable years beginning on or after January 1, 2023
2026, there shall be allowed a credit against the tax imposed
pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for
nonrecurring adoption expenses paid by a resident individual
taxpayer in connection with:
1. The adoption of a minor; or
2. A proposed adoption of a minor which did not result in a
decreed adoption.
C. The amount of the tax credit authorized by this section
shall be equal to ten percent (10%) fifteen percent (15%) of the
qualified expenses but the credit amount shall not exceed Two
Thousand Dollars ($2,000.00) Three Thousand Dollars ($3,000.00) per
calendar year with respect to single filing status or married filing
separate income tax retur ns and shall not exceed Four Thousand
Dollars ($4,000.00) Six Thousand Dollars ($6,000.00) per calendar
year with respect to married filing joint return filing status.
D. The Oklahoma Tax Commission shall promulgate rules to
implement the provisions of th is section which shall contain a
specific list of nonrecurring adoption expenses which may be
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presumed to qualify for the tax credit. The Tax Commission shall
prescribe necessary requirements for verification.
SECTION 2. This act shall be come effective January 1, 2026.
60-1-13251 JM 03/06/25