SB281

Income tax; creating the Making Adoption Affordable Again Act; providing and modifying credit for certain contributions and adoption expenses. Effective date. Emergency.

Introduced·2/3/25
Int Text

Oklahoma SB281 creates the Making Adoption Affordable Again Act, providing tax credits for adoption expenses and donations to adoption funding.

Oklahoma SB281, the Making Adoption Affordable Again Act, introduces tax credits for nonrecurring adoption expenses and donations to adoption funding organizations. The bill allows a tax credit for adoption expenses such as adoption fees, legal fees, and counseling costs. It also provides a tax credit for donations and in-kind contributions to adoption funding organizations, which must meet specific criteria to be certified by the Oklahoma Tax Commission. The bill includes provisions for annual credit limits and procedures to enforce these limits.

Included in complete analysis

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

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

Senate

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Deevers