Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 204 By: Sacchieri
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6 AS INTRODUCED
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7 An Act relating to income tax; providing credit for
7 certain married individuals; prescribing credit
8 amount; requiring the Oklahoma Tax Commission to
8 prescribe certain form; requiring attestation under
9 penalty of perjury; making credit nonrefundable;
9 prohibiting transferability; allowing credit to be
10 carried forward; providing for codification; and
10 providing an effective date.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. NEW LAW A new section of law to be codified
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15 in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
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16 there is created a duplication in numbering, reads as follows:
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17 A. For tax year 2025 and subsequent tax years, there shall be
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18 allowed a credit against the tax imposed pursuant to Section 2355 of
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19 Title 68 of the Oklahoma Statutes in the following amounts:
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20 1. For individual taxpayers married to the same individual for
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21 at least one (1) and less than six (6) consecutive years before the
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22 end of the corresponding tax year, Five Hundred Dollars ($500.00)
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23 for joint filers and Two Hundred Fifty Dollars ($250.00) for those
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24 married filing separately;
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Req. No. 418 Page 1
1 2. For individual taxpayers married to the same individual for
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2 at least six (6) and less than eleven (11) consecutive years before
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3 the end of the corresponding tax year, One Thousand Dollars
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4 ($1,000.00) for joint filers and Five Hundred Dollars ($500.00) for
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5 those married filing separately;
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6 3. For individual taxpayers married to the same individual for
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7 at least eleven (11) and less than sixteen (16) consecutive years
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8 before the end of the corresponding tax year, One Thousand Five
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9 Hundred Dollars ($1,500.00) for joint filers and Seven Hundred Fifty
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10 Dollars ($750.00) for those married filing separately; and
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11 4. For individual taxpayers married to the same individual for
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12 at least sixteen (16) consecutive years before the end of the
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13 corresponding tax year, Two Thousand Dollars ($2,000.00) for joint
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14 filers and One Thousand Dollars ($1,000.00) for those married filing
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15 separately.
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16 B. Credit authorized pursuant to this section shall be claimed
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17 on a form prescribed by the Oklahoma Tax Commission. The form shall
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18 require the name of the taxpayer and spouse, the date of the
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19 marriage, a copy of a marriage license from this state or another
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20 state issued under strict compliance with the provisions of Sections
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21 3 and 3.1 of Title 43 of the Oklahoma Statutes, and a signed
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22 statement attesting, under penalty of perjury, that the marriage is
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23 continuous from the date of marriage through the corresponding tax
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24 year.
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1 C. The credit authorized pursuant to the provisions of this
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2 section shall not be used to reduce the liability of the taxpayer to
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3 less than zero (0). The credit authorized pursuant to the
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4 provisions of this section shall not be transferable.
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5 D. If the amount of the credit allowed pursuant to the
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6 provisions of this section exceeds the income tax liability, the
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7 amount of credit not used in any tax year may be carried forward, in
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8 order, to each of the five (5) subsequent tax years.
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9 SECTION 2. This act shall become effective November 1, 2025.
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11 60-1-418 QD 12/30/2024 3:48:02 PM
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Req. No. 418 Page 3Every fact on this page links to its source, starting with the official bill record.