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 286 By: Jett
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6 AS INTRODUCED
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7 An Act relating to income tax; providing a credit for
7 certain pro bono counsel; making credit refundable;
8 authorizing the Oklahoma Tax Commission to promulgate
8 rules and prescribe form for verification; providing
9 for codification; and providing an 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 2357.602 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. For tax year 2026 and subsequent tax years, there shall be
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17 allowed a credit against the tax imposed pursuant to Section 2355 of
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18 Title 68 of the Oklahoma Statutes in an amount equal to fifty
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19 percent (50%) of a reasonable and necessary fee amount approved by
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20 the court for a licensed attorney that provides pro bono counsel to
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21 adoptive parents that results in the filing of a certificate of
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22 decree of adoption as provided in Section 7505-6.6 of Title 10 of
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23 the Oklahoma Statutes.
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Req. No. 1561 Page 1
1 B. If the credit authorized pursuant to this subsection exceeds
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2 the tax imposed by Section 2355 of Title 68 of the Oklahoma
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3 Statutes, the excess amount shall be refunded to the taxpayer.
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4 C. The Oklahoma Tax Commission may promulgate rules or
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5 prescribe forms to verify taxpayer qualification for the credit
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6 provided in this section.
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7 SECTION 2. This act shall become effective November 1, 2025.
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9 60-1-1561 QD 12/30/2024 11:16:48 PM
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Req. No. 1561 Page 2Every fact on this page links to its source, starting with the official bill record.