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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 255 By: Frix
AS INTRODUCED
An Act relating to revenue and taxation; defining
terms; authorizing a state income tax credit for
expenditures made for purchas e of feral swine removal
equipment; providing carryover of tax credit;
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 2357.701 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. “Agricultural damage” means the negative impact caused by
the presence and activities of feral swine. For the purposes of
this section, agricultural damage includes, but is not limited to,
crop destruction, pasture damage, soil erosion, damage to
infrastructure, and disease transmission;
2. “Ecological impacts” means the negative effects of feral
swine on natural ecosystems. For the purposes of this section,
ecological impacts include, but are not limited to, crop damage,
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habitat destruction, soil and water contamination, and disruption of
native wildlife;
3. “Feral swine” means the same as defined in Section 6 -603 of
Title 2 of the Oklahoma Statutes;
4. “Qualified expenses” means feral swine removal equipment.
For the purposes of this section, feral swine removal equipment
includes, but is not limited to, drop nets, rooter gates, pane l
traps, remote-controlled or camera -operated traps, portable traps,
suppressors, silencers, thermal or night-vision equipment, or any
tool or device specifically designed to capture, trap, or remove
feral swine;
5. “Remove” means to change the location o f, eliminate, or
attempt to eliminate feral swine by a variety of methods including,
but not limited to, hunting, killing, taking, trapping, and
catching; and
6. “Taxpayer” means a natural person, general partnership,
limited partnership, limited liabilit y partnership, limited
liability limited partnership, limited liability compan y,
corporation, trust, estate , or any other lawfully recognized entity.
B. For tax year 2025 and subsequent tax years , there shall be
allowed a credit against the tax imposed pu rsuant to Section 2355 of
Title 68 of the Oklahoma Statutes equal to seventy percent (70%) of
the cost of qualified expenses used to control and manage feral
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swine populations, minimize agricultural damage caused by feral
swine, or mitigate ecological impa cts caused by feral swine.
C. The credit authorized by this section may be cl aimed by:
1. A natural person or persons. In order for the credit to be
claimed by a natural person or persons, the aggregate amount of land
owned by the natural person or pers ons must be twenty (20) acres or
more and a copy of the Schedule F filed with the federal income tax
return for either the same taxable year for which the credit
authorized by this section is being claimed or a copy of the
Schedule F for the most recent fe deral income tax year for which a
federal income tax return was filed shall be submitted with the
claim for the credit ; or
2. A lawfully recognized business entity including, but not
limited to, a general partnership, limited partnership, limited
liability limited partnership, corporation , or limited liability
company if the claim for the credit is based on expenditures
incurred by the business entity as otherwise provided by this
section, the entity holds title to real property used primarily for
agricultural purposes, and the aggregate amount of land owned by the
business entity is twenty (20) acres or more. The credit authorized
by this section may not be claimed by a business entity engaged in
the business of hunting, trapping, or removing feral swine for a
fee.
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D. The credit authorized by this section shall not be used to
reduce the income tax liability of the taxpayer to less than zero
(0).
E. No taxpayer shall claim the credit otherwise authorized by
this section for an amount in excess of Fifteen Thousand Dollars
($15,000.00) with respect to all taxable years.
F. To the extent not used, the credit authorized by this
section shall be allowed to carry over, in order, to each of the
five (5) following taxable years.
SECTION 2. This act shall become effective November 1, 2025.
60-1-519 MR 12/30/2024 6:06:53 PM