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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 286 By: Jett
AS INTRODUCED
An Act relating to income tax; providing a credit for
certain pro bono counsel; making credit refundable;
authorizing the Oklahoma Tax Comm ission to promulgate
rules and prescribe form for verification; 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 2357.602 of Title 68, unles s
there is created a duplication in numbering, reads as follows:
A. For tax year 2026 and subsequent tax years, there shall be
allowed a credit against the tax imposed pursuant to Section 2355 of
Title 68 of the Oklahoma Statutes in an amount equal to fifty
percent (50%) of a reasonable and necessary fee amount approved by
the court for a licensed attorney that provides pro bono counsel to
adoptive parents that results in the fil ing of a certificate of
decree of adoption as provided in Section 7505 -6.6 of Title 10 of
the Oklahoma Statutes.
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B. If the credit authorized pursuant to this subsection exceeds
the tax imposed by Section 2355 of Title 68 of the Oklahoma
Statutes, the excess amount shall be refunded to the taxpayer.
C. The Oklahoma Tax Commission may promulgate rules or
prescribe forms to verify taxpayer qualification for the credit
provided in this section.
SECTION 2. This act shall become effective Novem ber 1, 2025.
60-1-1561 QD 12/30/2024 11:16:48 PM