SB826

Income tax credit; providing tax credit for contributions to charitable organizations. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB826 provides an income tax credit for contributions to qualifying charitable organizations serving low-income households, individuals with.

Oklahoma SB826 establishes an income tax credit for contributions to qualifying charitable organizations that serve low-income households, individuals with chronic illnesses, or physically disabled individuals. The credit is limited to $400 for single filers and $800 for joint filers. The bill also allows a credit for contributions to qualifying foster care charitable organizations, up to $500 for single filers and $1,000 for joint filers. The credit cannot reduce the taxpayer's income tax liability below zero.

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 Stewart