Old	New	Differences
1	1
2	2
3	3
4	4	Req. No. 1427 Page 1 1
5	5	2
6	6	3
7	7	4
8	8	5
9	9	6
10	10	7
11	11	8
12	12	9
13	13	10
14	14	11
15	15	12
16	16	13
17	17	14
18	18	15
19	19	16
20	20	17
21	21	18
22	22	19
23	23	20
24	24	21
25	25	22
26	26	23
27	27	24
28	28	1
29	29	2
30	30	3
31	31	4
32	32	5
33	33	6
34	34	7
35	35	8
36	36	9
37	37	10
38	38	11
39	39	12
40	40	13
41	41	14
42	42	15
43	43	16
44	44	17
45	45	18
46	46	19
47	47	20
48	48	21
49	49	22
50	50	23
51	51	24
52	52
53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
56	56
57	57	SENATE BILL 328 By: Deevers
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to income tax; creating the Promote
66	66	Child Thriving Act; providing short title; stating
67	67	intent; providing credit for cert ain married
68	68	individuals with dependents; prescribing credit
69	69	amount; stipulating qualifications; requiring the
70	70	credit to be claimed on a form prescribed by the
71	71	Oklahoma Tax Commission ; prohibiting refundability of
72	72	credit; providing for the carry forward of credit;
73	73	providing penalty; providing for noncodification;
74	74	providing for codifi cation; providing an effective
75	75	date; and declaring an emergency .
76	76
77	77
78	78
79	79	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
80	80	SECTION 1. NEW LAW A new section of law not to be
81	81	codified in the Oklahoma Statutes reads as follows:
82	82	This act shall be known and may be cited as the “Promote Child
83	83	Thriving Act”.
84	84	SECTION 2. NEW LAW A new section of law not to be
85	85	codified in the Oklahoma S tatutes reads as follows:
86	86	The Legislature finds that:
87	87	1. Children have a prim al and indelible relation to their
88	88	mother and father. It is a fundamental claim of justice that,
89	89	whenever possible, children be raised in a marital home by the two
90	90
91	91
92	92	Req. No. 1427 Page 2 1
93	93	2
94	94	3
95	95	4
96	96	5
97	97	6
98	98	7
99	99	8
100	100	9
101	101	10
102	102	11
103	103	12
104	104	13
105	105	14
106	106	15
107	107	16
108	108	17
109	109	18
110	110	19
111	111	20
112	112	21
113	113	22
114	114	23
115	115	24
116	116	1
117	117	2
118	118	3
119	119	4
120	120	5
121	121	6
122	122	7
123	123	8
124	124	9
125	125	10
126	126	11
127	127	12
128	128	13
129	129	14
130	130	15
131	131	16
132	132	17
133	133	18
134	134	19
135	135	20
136	136	21
137	137	22
138	138	23
139	139	24
140	140
141	141	persons whose union gave them life, bequeathed them their unique
142	142	identity and characteristics, and joined them to a genealogical
143	143	history of maternal and paternal kinship. It is a compelling state
144	144	interest, priority, and responsibility to honor and protect the
145	145	natural marital family context for the sake of children whose
146	146	identity and life prospe cts are so substantially implicated by it;
147	147	2. Accordingly, and as Justice Sotomayor summarized in her
148	148	dissenting opinion in Adoptive Couple v. Baby Girl, 570 U.S. 637,
149	149	673 (2013) (Sotomayor, J., dissenting), that the biological bond
150	150	between parent and child is meaningful, that children have an
151	151	interest in knowing their biological parents, and that the
152	152	deprivation of a child ’s relationship with mother or father is a
153	153	loss that cannot be measured;
154	154	3. The natural family relationship of husband and wife and
155	155	their offspring is an aspect of human nature and community anterior
156	156	to and transcending state discretion. As the Supreme Court
157	157	acknowledged in Smith v. Org. of Foster Families for Equal & Reform,
158	158	431 U.S. 816, 845 (1977), unlike, for instance, the state -initiated
159	159	and -directed foster care relation, the natural family is “a
160	160	relationship having its origins entirely apart from the power of the
161	161	State,” therefore has its unique prerogat ives founded “in intrinsic
162	162	human rights, as they have been understood in this Nation’s history
163	163	and tradition”;
164	164
165	165
166	166	Req. No. 1427 Page 3 1
167	167	2
168	168	3
169	169	4
170	170	5
171	171	6
172	172	7
173	173	8
174	174	9
175	175	10
176	176	11
177	177	12
178	178	13
179	179	14
180	180	15
181	181	16
182	182	17
183	183	18
184	184	19
185	185	20
186	186	21
187	187	22
188	188	23
189	189	24
190	190	1
191	191	2
192	192	3
193	193	4
194	194	5
195	195	6
196	196	7
197	197	8
198	198	9
199	199	10
200	200	11
201	201	12
202	202	13
203	203	14
204	204	15
205	205	16
206	206	17
207	207	18
208	208	19
209	209	20
210	210	21
211	211	22
212	212	23
213	213	24
214	214
215	215	4. Federal and state constitutional case law and historic state
216	216	family law standards accord unique deference and protection to the
217	217	marital relationship and the relation of natural mother and father
218	218	to child, and that a child ’s loss of relationship with the child’s
219	219	mother or father is a lamentable outcome that venerable legal
220	220	standards aim to discourage and avoid;
221	221	5. Evidence from multiple areas o f study reveals that children
222	222	who grow up apart from one or both biological pa rents tend, by
223	223	statistically significant margins, to fare worse and to be
224	224	substantially disadvantaged compared to cohorts of children raised
225	225	by their mother and father in a marit al household. And that:
226	226	a. biological parents are statistically the safest, most
227	227	connected to, most invested in, and most protective
228	228	adults in a child’s life. Children who are raised by
229	229	both biological parents in a married relationship
230	230	suffer the lowest rates of obesity, drug use, and
231	231	incarceration. They have the highest rates of
232	232	academic success and emotional health, and are most
233	233	likely to escape or avoid poverty,
234	234	b. loss of a parent affects a child ’s physical,
235	235	mental/emotional, and educational outcomes ,
236	236	c. cohabitation of a child ’s biological parents does not
237	237	produce the same benefit for children. Studies show
238	238	the nonmarital cohabitation relationship of a child ’s
239	239
240	240
241	241	Req. No. 1427 Page 4 1
242	242	2
243	243	3
244	244	4
245	245	5
246	246	6
247	247	7
248	248	8
249	249	9
250	250	10
251	251	11
252	252	12
253	253	13
254	254	14
255	255	15
256	256	16
257	257	17
258	258	18
259	259	19
260	260	20
261	261	21
262	262	22
263	263	23
264	264	24
265	265	1
266	266	2
267	267	3
268	268	4
269	269	5
270	270	6
271	271	7
272	272	8
273	273	9
274	274	10
275	275	11
276	276	12
277	277	13
278	278	14
279	279	15
280	280	16
281	281	17
282	282	18
283	283	19
284	284	20
285	285	21
286	286	22
287	287	23
288	288	24
289	289
290	290	mother and father is not a benefit equivalent to a
291	291	home of a married father and mother, ci ting increased
292	292	risk of parental breakup, abuse, and poverty,
293	293	d. there are no known remedial government programs or
294	294	subsidies which can replace or compensate for the loss
295	295	to children of an upbringing in the marital home of
296	296	their mother and father, and
297	297	e. being raised outside of the home of a child ’s married
298	298	biological parents tends toward multigenerational
299	299	continuation. Data reveals that children of single
300	300	mothers are more likely to have children out of
301	301	marriage, children of divorce are more likely to
302	302	themselves divorce, and children created via third -
303	303	party sperm or egg are more like ly to dissociate
304	304	themselves from their genetic children via “donating”
305	305	when they reach adulthood. Failing to fortify a
306	306	child’s family leads to future broken families;
307	307	6. The clear connection between natural parental bonds and
308	308	child welfare obligates the state to incentivize homes that unite
309	309	children to both mother and father. Studies show that the best
310	310	means to achieve that end is to encourage biological parents to be
311	311	married to one another; and
312	312	7. This state’s financial incentivizing of children ’s
313	313	upbringing in a home with their married mother and father will
314	314
315	315
316	316	Req. No. 1427 Page 5 1
317	317	2
318	318	3
319	319	4
320	320	5
321	321	6
322	322	7
323	323	8
324	324	9
325	325	10
326	326	11
327	327	12
328	328	13
329	329	14
330	330	15
331	331	16
332	332	17
333	333	18
334	334	19
335	335	20
336	336	21
337	337	22
338	338	23
339	339	24
340	340	1
341	341	2
342	342	3
343	343	4
344	344	5
345	345	6
346	346	7
347	347	8
348	348	9
349	349	10
350	350	11
351	351	12
352	352	13
353	353	14
354	354	15
355	355	16
356	356	17
357	357	18
358	358	19
359	359	20
360	360	21
361	361	22
362	362	23
363	363	24
364	364
365	365	minimize the need for government anti -poverty funds, child
366	366	protective services, academic support, police involvement, a nd other
367	367	state emergency or remedial aid.
368	368	SECTION 3. NEW LAW A new section of law to be codified
369	369	in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
370	370	there is created a duplication in numbering, reads as follows:
371	371	A. For tax year 2025 and subsequent tax years, there shall be
372	372	allowed a credit again st the tax imposed pursuant to Section 2355 of
373	373	Title 68 of the Oklahoma Statutes for married mothers and fathers of
374	374	biological children in the following amounts:
375	375	1. Five Hundred Dollars ($500.00) for each child under 18 years
376	376	of age and residing in the parents’ home while the child’s
377	377	biological mother and father are married to each other ; and
378	378	2. One Thousand Dollars ($1,000.00) for each child under 18
379	379	years of age if the child’s biological mother and father were
380	380	married prior to the child’s birth.
381	381	B. To qualify for the credit authorized pursuant to subsection
382	382	A of this section, the biological parents shall :
383	383	1. Be listed on the birth certificate of the dependent or be
384	384	the custodial parent during the entirety of the tax year ;
385	385	2. Reside in the same household as the dependent for at least
386	386	six (6) months of the tax year, except when:
387	387	a. a biological parent is enlisted as an active duty
388	388	member of the Armed Forces of the United States and
389	389
390	390
391	391	Req. No. 1427 Page 6 1
392	392	2
393	393	3
394	394	4
395	395	5
396	396	6
397	397	7
398	398	8
399	399	9
400	400	10
401	401	11
402	402	12
403	403	13
404	404	14
405	405	15
406	406	16
407	407	17
408	408	18
409	409	19
410	410	20
411	411	21
412	412	22
413	413	23
414	414	24
415	415	1
416	416	2
417	417	3
418	418	4
419	419	5
420	420	6
421	421	7
422	422	8
423	423	9
424	424	10
425	425	11
426	426	12
427	427	13
428	428	14
429	429	15
430	430	16
431	431	17
432	432	18
433	433	19
434	434	20
435	435	21
436	436	22
437	437	23
438	438	24
439	439
440	440	deployed for at least six (6) months of the tax year,
441	441	or
442	442	b. the dependent is born during the tax year ; and
443	443	3. Be married for the entirety of the tax year .
444	444	C. The credit authorized pursuant to this section shall be
445	445	claimed on a form prescribed by the Oklahoma Tax Commission and
446	446	shall include, under penalty of perjury, the following statements of
447	447	attestation:
448	448	1. That the taxpayers are legally married ;
449	449	2. That the taxpayers have resided in the same household with
450	450	the child for at least six (6) months of the calendar year
451	451	corresponding to the tax year for which the credit is cla imed,
452	452	unless exempted pursuant to paragraph 2 of subsection B of this
453	453	section; and
454	454	3. That the dependent is the biological child of the taxpayers.
455	455	D. The credit allowed pursuan t to the provisions of this
456	456	section shall not be used to reduce the income tax liability of the
457	457	taxpayer to less than zero (0) .
458	458	E. If the amount of the credit allowed pursuant to this section
459	459	exceeds the income tax liability, the amount of credit not used in
460	460	any tax year may be carried forward, in order, to each of the ten
461	461	(10) subsequent tax years.
462	462	F. Claims for credit pursuant to this section that contain
463	463	fraudulent information shall be denied, and the Tax Commission shall
464	464
465	465
466	466	Req. No. 1427 Page 7 1
467	467	2
468	468	3
469	469	4
470	470	5
471	471	6
472	472	7
473	473	8
474	474	9
475	475	10
476	476	11
477	477	12
478	478	13
479	479	14
480	480	15
481	481	16
482	482	17
483	483	18
484	484	19
485	485	20
486	486	21
487	487	22
488	488	23
489	489	24
490	490	1
491	491	2
492	492	3
493	493	4
494	494	5
495	495	6
496	496	7
497	497	8
498	498	9
499	499	10
500	500	11
501	501	12
502	502	13
503	503	14
504	504	15
505	505	16
506	506	17
507	507	18
508	508	19
509	509	20
510	510	21
511	511	22
512	512	23
513	513	24
514	514
515	515	recover any allowed credit cla imed with fraudulent information and
516	516	may levy penalties in an amount not to exceed Five Hundred Dollars
517	517	($500.00).
518	518	SECTION 4. This act shall become effective July 1, 2025.
519	519	SECTION 5. It being immediately necessary for the preservation
520	520	of the public peace, health or safety, an emergency is hereby
521	521	declared to exist, by reason whereof this act shall take effect and
522	522	be in full force from and after its passage and approval.
523	523
524	524	60-1-1427 QD 12/31/2024 12:50:04 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB328 Compare Versions