Oklahoma SB1409 allows a child tax credit for stillborn children in the tax year their birth certificates are issued.
Oklahoma SB1409 amends the state's income tax law to authorize a child tax credit for stillborn children in the tax year their birth certificates are issued. The credit amount is calculated as five percent of the child tax credit allowed under the Internal Revenue Code. The Oklahoma Tax Commission is authorized to create rules to enforce this provision. The act will take effect on November 1, 2026.
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