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 255 By: Frix
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6 AS INTRODUCED
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7 An Act relating to revenue and taxation; defining
7 terms; authorizing a state income tax credit for
8 expenditures made for purchase of feral swine removal
8 equipment; providing carryover of tax credit;
9 providing for codification; and providing an
9 effective date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. NEW LAW A new section of law to be codified
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14 in the Oklahoma Statutes as Section 2357.701 of Title 68, unless
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15 there is created a duplication in numbering, reads as follows:
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16 A. As used in this section:
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17 1. "Agricultural damage" means the negative impact caused by
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18 the presence and activities of feral swine. For the purposes of
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19 this section, agricultural damage includes, but is not limited to,
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20 crop destruction, pasture damage, soil erosion, damage to
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21 infrastructure, and disease transmission;
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22 2. "Ecological impacts" means the negative effects of feral
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23 swine on natural ecosystems. For the purposes of this section,
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24 ecological impacts include, but are not limited to, crop damage,
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Req. No. 519 Page 1
1 habitat destruction, soil and water contamination, and disruption of
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2 native wildlife;
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3 3. "Feral swine" means the same as defined in Section 6-603 of
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4 Title 2 of the Oklahoma Statutes;
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5 4. "Qualified expenses" means feral swine removal equipment.
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6 For the purposes of this section, feral swine removal equipment
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7 includes, but is not limited to, drop nets, rooter gates, panel
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8 traps, remote-controlled or camera-operated traps, portable traps,
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9 suppressors, silencers, thermal or night-vision equipment, or any
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10 tool or device specifically designed to capture, trap, or remove
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11 feral swine;
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12 5. "Remove" means to change the location of, eliminate, or
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13 attempt to eliminate feral swine by a variety of methods including,
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14 but not limited to, hunting, killing, taking, trapping, and
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15 catching; and
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16 6. "Taxpayer" means a natural person, general partnership,
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17 limited partnership, limited liability partnership, limited
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18 liability limited partnership, limited liability company,
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19 corporation, trust, estate, or any other lawfully recognized entity.
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20 B. For tax year 2025 and subsequent tax years, there shall be
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21 allowed a credit against the tax imposed pursuant to Section 2355 of
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22 Title 68 of the Oklahoma Statutes equal to seventy percent (70%) of
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23 the cost of qualified expenses used to control and manage feral
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1 swine populations, minimize agricultural damage caused by feral
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2 swine, or mitigate ecological impacts caused by feral swine.
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3 C. The credit authorized by this section may be claimed by:
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4 1. A natural person or persons. In order for the credit to be
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5 claimed by a natural person or persons, the aggregate amount of land
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6 owned by the natural person or persons must be twenty (20) acres or
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7 more and a copy of the Schedule F filed with the federal income tax
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8 return for either the same taxable year for which the credit
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9 authorized by this section is being claimed or a copy of the
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10 Schedule F for the most recent federal income tax year for which a
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11 federal income tax return was filed shall be submitted with the
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12 claim for the credit; or
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13 2. A lawfully recognized business entity including, but not
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14 limited to, a general partnership, limited partnership, limited
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15 liability limited partnership, corporation, or limited liability
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16 company if the claim for the credit is based on expenditures
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17 incurred by the business entity as otherwise provided by this
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18 section, the entity holds title to real property used primarily for
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19 agricultural purposes, and the aggregate amount of land owned by the
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20 business entity is twenty (20) acres or more. The credit authorized
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21 by this section may not be claimed by a business entity engaged in
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22 the business of hunting, trapping, or removing feral swine for a
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23 fee.
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1 D. The credit authorized by this section shall not be used to
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2 reduce the income tax liability of the taxpayer to less than zero
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3 (0).
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4 E. No taxpayer shall claim the credit otherwise authorized by
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5 this section for an amount in excess of Fifteen Thousand Dollars
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6 ($15,000.00) with respect to all taxable years.
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7 F. To the extent not used, the credit authorized by this
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8 section shall be allowed to carry over, in order, to each of the
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9 five (5) following taxable years.
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10 SECTION 2. This act shall become effective November 1, 2025.
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12 60-1-519 MR 12/30/2024 6:06:53 PM
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Req. No. 519 Page 4Every fact on this page links to its source, starting with the official bill record.