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ENGROSSED HOUSE BILL NO.
An Act ENROLLED HOUSE BILL NO.
Harris and Deck of the House and Rader of the Senate 6 [ revenue – taxation – adoption – credit – effective date ] BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
Harris, Deck, Boles, and Roberts of the House and Rader and Pederson of the Senate An Act relating to revenue and taxation;
amending Section 1, Chapter 341, O.S.L.
2022 (68 O.S.
Supp.
2024, Section 2357.601), which relates to nonrecurring adoption expenses credit;
modifying amount of credit;
and providing an effective date.
SUBJECT:
Revenue and taxation BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
2022 (68 O.S.
(68 O.S.
The term nonrecurring adoption expenses shall not include attorney fees incurred for the purpose of litigating a contested ENGR.
The term nonrecurring adoption expenses shall not include attorney fees incurred for the purpose of litigating a contested adoption, from and after the point of the initiation of the contest, costs associated with physical remodeling, renovation, and alteration of the adoptive parents' home or property, except for a special needs child as authorized by the court.
H.
NO.
2610 Page 1 adoption, from and after the point of the initiation of the contest, costs associated with physical remodeling, renovation, and alteration of the adoptive parents' home or property, except for a special needs child as authorized by the court.
B.
The Oklahoma Tax Commission shall promulgate rules to implement the provisions of this section which shall contain a specific list of nonrecurring adoption expenses which may be ENGR.
The Oklahoma Tax Commission shall promulgate rules to implement the provisions of this section which shall contain a specific list of nonrecurring adoption expenses which may be presumed to qualify for the tax credit.
H.
B.
NO.
2610 Page 2 presumed to qualify for the tax credit.
Passed the House of Representatives the 12th day of March, 2025.
ENR.
6 Presiding Officer of the House of Representatives 9 Passed the Senate the ___ day of __________, 2025.
H.
Presiding Officer of the Senate ENGR.
B.
NO.
2610 Page 2 Passed the House of Representatives the 28th day of May, 2025.
Presiding Officer of the House of Representatives Passed the Senate the 28th day of May, 2025.
Presiding Officer of the Senate OFFICE OF THE GOVERNOR Received by the Office of the Governor this ____________________ day of ___________________, 20_______, at _______ o'clock _______ M.
By:
_________________________________ Approved by the Governor of the State of Oklahoma this _________ day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________ Governor of the State of Oklahoma OFFICE OF THE SECRETARY OF STATE Received by the Office of the Secretary of State this __________ day of ___________________, 20_______, at _______ o'clock _______ M.
By:
_________________________________ ENR.
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