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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 826 By: Stewart
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to income tax credit; defining terms;
66	66	providing tax credit for contributions to qualifying
67	67	charitable organization that provides services to
68	68	low-income households, individuals with a chronic
69	69	illness, or physically disabled individuals ;
70	70	providing credit for contributions to qualifying
71	71	foster care charitable organization; prescribing
72	72	credit amount; prohibiting refundability; authorizing
73	73	the carry forward of credit; prohibiting claims if
74	74	certain deduction is claimed; requiring claims to be
75	75	made on a form prescribed by the Oklahoma Tax
76	76	Commission; requiring written certification from
77	77	charitable organization; requiring the Tax Commission
78	78	to make certain determination upon review and provide
79	79	notification; authorizing the Tax Commission to
80	80	request recertification; requiring the Department of
81	81	Human Services to make available a certain list;
82	82	providing for codification; and providing a n
83	83	effective date.
84	84
85	85
86	86
87	87
88	88
89	89	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKL AHOMA:
90	90	SECTION 1. NEW LAW A new section of law to be codified
91	91	in the Oklahoma Statutes as Section 2357.417 of Title 68, unless
92	92	there is created a duplicat ion in numbering, reads as follows:
93	93	A. As used in this section:
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145	145	1. “Individuals who have a chronic illness or physical
146	146	disability” means individuals whose primary diagnosis is a severe
147	147	physical condition that may require ongoing medical or surgical
148	148	intervention;
149	149	2. “Low-income residents” means persons whose household income
150	150	is less than one hundred fifty percent (150%) of the federal poverty
151	151	level;
152	152	3. “Qualified individual ” means any of the following:
153	153	a. a foster child in the foster care program of the
154	154	Department of Human Services or a federally recognized
155	155	Indian tribe with whom the Department has a contract,
156	156	b. a person who is participating in a program established
157	157	pursuant to the Successful Adulthood Act, Section 1 -9-
158	158	107 of Title 10A of the Oklahoma St atutes, and
159	159	c. a person who is twenty-six (26) years of age or less,
160	160	and whose reason for leaving the foster care program
161	161	of the Department of Human Services or a federally
162	162	recognized Indian tribe with whom the Department has a
163	163	contract is any of the follo wing:
164	164	(1) reaching adulthood,
165	165	(2) adoption or legal guardianship after reaching
166	166	fifteen (15) years of age, or
167	167	(3) reunification with biological parents after
168	168	reaching fourteen (14) years of age;
169	169
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220	220	4. “Qualifying charitable organization ” means a charitable
221	221	organization that is exempt from federal income taxation pursuant to
222	222	26 U.S.C., Section 501(c)(3) or is a designated community action
223	223	agency that receives community services block grant program monies
224	224	pursuant to 42 U.S.C., Section 9901. The organization shall spend
225	225	at least fifty percent (50%) of its budget on services to residents
226	226	of this state who receive benefits from the Temporary Assistance for
227	227	Needy Families Program to low -income residents of this state and
228	228	their households or to individuals who have a chronic illness or
229	229	physical disability and who are residents of this state. Taxpayers
230	230	choosing to make donations through an umbrella charitable
231	231	organization that collects donations on behalf of member charities
232	232	shall designate that the donation be dire cted to a member charitable
233	233	organization that would qualify under this section on a stand -alone
234	234	basis. Qualifying charitable organization shall not include any
235	235	entity that provides, pays for, or provides coverage of abortions or
236	236	that financially supports any other entity that provides, pays for,
237	237	or provides coverage of abortions;
238	238	5. “Qualifying foster care charitable organization ” means an
239	239	organization that is exempt from federal income taxation pursuant to
240	240	26 U.S.C., Section 501(c)(3) or is a designated community action
241	241	agency that receives community services block grant program monies
242	242	pursuant to 42 U.S.C., Section 9901 , and that each operating year
243	243	provides services to at least two hundred (200) qualified
244	244
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295	295	individuals in this state and spends at least fi fty percent (50%) of
296	296	its budget on services to qualified individuals in this s tate; and
297	297	6. “Services” means:
298	298	a. for a qualifying charitable organization, cash
299	299	assistance, medical care, child care, food, clothing,
300	300	shelter, job placement, and job training s ervices or
301	301	any other assistance that is reasonably necessary to
302	302	meet immediate basic needs and that is provided and
303	303	used in this state, and
304	304	b. for a qualifying foster care charitable organization,
305	305	cash assistance, medical care, behavioral health
306	306	services, child care, food, including snacks at the
307	307	qualifying foster care charitable or ganization’s
308	308	foster youth events, clothing, shelter, job placement
309	309	services, job training services, character education
310	310	programs, workforce development programs, secondary
311	311	education student retention programs, housing or
312	312	financial literacy services or any other assistance
313	313	that is reasonably necessary to meet basic needs or
314	314	provide normalcy and that is provided and used in this
315	315	state. For the purposes of this subparagraph,
316	316	“normalcy” means the condition of experiencing a
317	317	typical childhood by participating i n activities that
318	318
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369	369	are age or developmentally -appropriate, as the term is
370	370	defined in 42 U.S.C. , Section 675.
371	371	B. For tax year 2026 and subsequent tax years, there shall be
372	372	allowed as a credit against the tax imposed pursuant to Section 2355
373	373	of Title 68 of the Oklahoma Statutes, an amount equal to
374	374	contributions by a taxpayer to a qualifying charitable organization,
375	375	other than contributions to a qualifying foster care charitable
376	376	organization, not to exceed:
377	377	1. Four Hundred Dollars ($400.00) for those filing a s single,
378	378	head of household, or married filing separately; and
379	379	2. Eight Hundred Dollars ($800.00) for those married filing
380	380	jointly.
381	381	C. For tax year 2026 and subsequent tax year s, there shall be
382	382	allowed as a credit against the tax imposed pursuant to Section 2355
383	383	of Title 68 of the Oklahoma Statutes, an amount equal to
384	384	contributions by a taxpayer to a qualifying foster care charitable
385	385	organization, not to exceed:
386	386	1. Five Hundred Dollars ($500.00) for those filing as single,
387	387	head of household, or married f iling separately; and
388	388	2. One Thousand Dollars ($1,000.00) for those married filing
389	389	jointly.
390	390	D. The credit authorized pursuant to the provisions of
391	391	subsections B and C of this s ection shall not be used to reduce the
392	392	income tax liability of the taxpayer to less than zero (0).
393	393
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444	444	E. If the amount of the credit allowed pursuant to subsections
445	445	B and C of this section exceeds the income tax liability, the amount
446	446	of credit not used in an y tax year may be carried forward, in order,
447	447	to each of the five (5) subsequen t tax years.
448	448	F. The credit authorized by this section shall not be claimed
449	449	if the taxpayer claims a deduction allowed pursuant to 26 U.S.C.,
450	450	Section 170, for the contributions t o a qualifying charitable
451	451	organization or to a qualifying foster care charitable organization.
452	452	G. Taxpayers claiming credit authorized by this section shall
453	453	provide the name of the qualifying charitable organization or the
454	454	qualifying foster care charitabl e organization and the amount of the
455	455	contribution on a form prescribed by the Oklahoma Tax Commission.
456	456	H. A qualifying charitable organization or a qualifying foster
457	457	care charitable organization shall provide the Tax Commission a
458	458	written certification tha t it meets all criteria to be considered a
459	459	qualifying charitable organization or a qualifying foster care
460	460	charitable organization. The organization shall also notify the Tax
461	461	Commission of any changes that may affect the qualifications under
462	462	this section. The written certification of the organization shall
463	463	be signed by an officer o f the organization under penalty of
464	464	perjury. The written certification shall include the following:
465	465	1. Verification of the status of the organization pursuant to
466	466	26 U.S.C., Section 501(c)(3), or verification that the organization
467	467	is a designated community action agency that receives community
468	468
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519	519	services block grant program monies pursuant to 42 U.S.C., Section
520	520	9901;
521	521	2. Financial data indicating the budget of the organization for
522	522	the prior tax year and the amount of that budget spent on services
523	523	to residents of this state who either:
524	524	a. receive benefits from the Temporary Assistance for
525	525	Needy Families Program,
526	526	b. are low-income residents, or
527	527	c. are individuals who have a chronic il lness or physical
528	528	disability;
529	529	3. A statement that the organization plans to continue spending
530	530	at least fifty percent (50%) of the budget of the organization on
531	531	services to residents of this state who receive benefits from the
532	532	Temporary Assistance for Need y Families Program, who are low -income
533	533	residents or who are individuals who ha ve a chronic illness or
534	534	physical disability; and
535	535	4. A statement that the organization does not provide, pay for
536	536	or provide coverage of abortions and does not financially support
537	537	any other entity that provides, pays for or provides coverage of
538	538	abortions.
539	539	I. The Tax Commission shall review each written certification,
540	540	determine whether the organization meets all the criteria to be
541	541	considered a qualifying charitable organization or a qualifying
542	542	foster care charitable organization, and notify the organization of
543	543
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594	594	its determination. The Tax Commission may also periodically request
595	595	recertification from the organization. The Department shall compile
596	596	and make available to the public a li st of the qualifying charitable
597	597	organizations and qualifying foster care charitable organizations.
598	598	SECTION 2. This act shall become effective November 1, 2025.
599	599
600	600	60-1-310 QD 1/16/2025 12:52:57 AM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB826 Compare Versions