Oklahoma SB286 provides a tax credit for attorneys offering pro bono services to adoptive parents.
Oklahoma SB286 introduces a tax credit for licensed attorneys who provide pro bono legal services to adoptive parents. The credit amounts to fifty percent of a reasonable and necessary fee approved by the court. This credit applies to tax years 2026 and beyond, and it is refundable. The Oklahoma Tax Commission is authorized to create rules and forms for verification. The bill becomes effective November 1, 2025.
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