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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
56	56
57	57	SENATE BILL 255 By: Frix
58	58
59	59
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63	63	AS INTRODUCED
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65	65	An Act relating to revenue and taxation; defining
66	66	terms; authorizing a state income tax credit for
67	67	expenditures made for purchas e of feral swine removal
68	68	equipment; providing carryover of tax credit;
69	69	providing for codification; and providing an
70	70	effective date.
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75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. NEW LAW A new section of law to be codified
77	77	in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
78	78	there is created a duplication in numbering, reads as follows:
79	79	A. As used in this section:
80	80	1. “Agricultural damage” means the negative impact caused by
81	81	the presence and activities of feral swine. For the purposes of
82	82	this section, agricultural damage includes, but is not limited to,
83	83	crop destruction, pasture damage, soil erosion, damage to
84	84	infrastructure, and disease transmission;
85	85	2. “Ecological impacts” means the negative effects of feral
86	86	swine on natural ecosystems. For the purposes of this section,
87	87	ecological impacts include, but are not limited to, crop damage,
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139	139	habitat destruction, soil and water contamination, and disruption of
140	140	native wildlife;
141	141	3. “Feral swine” means the same as defined in Section 6 -603 of
142	142	Title 2 of the Oklahoma Statutes;
143	143	4. “Qualified expenses” means feral swine removal equipment.
144	144	For the purposes of this section, feral swine removal equipment
145	145	includes, but is not limited to, drop nets, rooter gates, pane l
146	146	traps, remote-controlled or camera -operated traps, portable traps,
147	147	suppressors, silencers, thermal or night-vision equipment, or any
148	148	tool or device specifically designed to capture, trap, or remove
149	149	feral swine;
150	150	5. “Remove” means to change the location o f, eliminate, or
151	151	attempt to eliminate feral swine by a variety of methods including,
152	152	but not limited to, hunting, killing, taking, trapping, and
153	153	catching; and
154	154	6. “Taxpayer” means a natural person, general partnership,
155	155	limited partnership, limited liabilit y partnership, limited
156	156	liability limited partnership, limited liability compan y,
157	157	corporation, trust, estate , or any other lawfully recognized entity.
158	158	B. For tax year 2025 and subsequent tax years , there shall be
159	159	allowed a credit against the tax imposed pu rsuant to Section 2355 of
160	160	Title 68 of the Oklahoma Statutes equal to seventy percent (70%) of
161	161	the cost of qualified expenses used to control and manage feral
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213	213	swine populations, minimize agricultural damage caused by feral
214	214	swine, or mitigate ecological impa cts caused by feral swine.
215	215	C. The credit authorized by this section may be cl aimed by:
216	216	1. A natural person or persons. In order for the credit to be
217	217	claimed by a natural person or persons, the aggregate amount of land
218	218	owned by the natural person or pers ons must be twenty (20) acres or
219	219	more and a copy of the Schedule F filed with the federal income tax
220	220	return for either the same taxable year for which the credit
221	221	authorized by this section is being claimed or a copy of the
222	222	Schedule F for the most recent fe deral income tax year for which a
223	223	federal income tax return was filed shall be submitted with the
224	224	claim for the credit ; or
225	225	2. A lawfully recognized business entity including, but not
226	226	limited to, a general partnership, limited partnership, limited
227	227	liability limited partnership, corporation , or limited liability
228	228	company if the claim for the credit is based on expenditures
229	229	incurred by the business entity as otherwise provided by this
230	230	section, the entity holds title to real property used primarily for
231	231	agricultural purposes, and the aggregate amount of land owned by the
232	232	business entity is twenty (20) acres or more. The credit authorized
233	233	by this section may not be claimed by a business entity engaged in
234	234	the business of hunting, trapping, or removing feral swine for a
235	235	fee.
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287	287	D. The credit authorized by this section shall not be used to
288	288	reduce the income tax liability of the taxpayer to less than zero
289	289	(0).
290	290	E. No taxpayer shall claim the credit otherwise authorized by
291	291	this section for an amount in excess of Fifteen Thousand Dollars
292	292	($15,000.00) with respect to all taxable years.
293	293	F. To the extent not used, the credit authorized by this
294	294	section shall be allowed to carry over, in order, to each of the
295	295	five (5) following taxable years.
296	296	SECTION 2. This act shall become effective November 1, 2025.
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298	298	60-1-519 MR 12/30/2024 6:06:53 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB255 Compare Versions