HB1848

Revenue and taxation; income tax credit; childcare expenses; childcare services; definitions; effective date.

Chamber Passed·3/13/25

Oklahoma HB1848 provides income tax credits for childcare expenses and for employers contracting childcare services.

Oklahoma HB1848 introduces income tax credits for expenses related to childcare services. It defines a "child" as a person five years of age or less and allows a credit of up to $1,000 for qualified childcare workers. The credit is refundable and can be carried over to subsequent tax years. The total credit amount for employers is capped at $14 million annually, while the credit for childcare workers is limited to $5 million annually. The provisions will cease to have effect on January 1, 2031.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 21–2 · Mar 13, 2025
Current
The Senate
Next
Senate floor vote

Sponsors

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6
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

21 Yea

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2 Nay

RR

History

Apr 28, 2025

Senate

Coauthored by Representative Ranson

Apr 28, 2025

Senate

Placed on General Order

Apr 23, 2025

Senate

Reported Do Pass Appropriations committee; CR filed