Oklahoma SB223 allows a child tax credit for the tax year when a stillborn birth certificate is issued.
Oklahoma SB223 amends the state's income tax code to authorize a child tax credit for the tax year in which a stillborn birth certificate is issued. The credit is calculated as five percent of the child tax credit allowed under the Internal Revenue Code of 1986, as amended. The Oklahoma Tax Commission is authorized to promulgate rules to enforce the provisions of this amendment. The act becomes effective November 1, 2025.
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